Entertainment Industry Incentive Act of 2009 amended, create additional incentive program, extend review and evaluation deadline

Summary

The bill adds a new incentive that gives qualifying small film and TV projects a rebate equal to 45% of payroll paid to Alabama residents. It also clarifies that payments to loan‑out companies count toward the rebate if required taxes are withheld, and pushes back the deadline for the Department of Commerce to commission an out‑of‑state review of the overall entertainment incentive program to the first day of the 2028 legislative session. The changes aim to attract more modest‑budget productions to the state.

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