AL
Alabama Senate Bill SB293

Alabama 2023 Regular Session

Alabama Senate Bill SB293 Compare Versions

Only one version of the bill is available at this time.
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11 SB293INTRODUCED
22 Page 0
33 AGALQ7-1
44 By Senator Gudger
55 RFD: Finance and Taxation Education
66 First Read: 04-May-23
77 2023 Regular Session
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1313 6 AGALQ7-1 03/13/2023 DJ (F)RA 2023-896
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1515 SYNOPSIS:
1616 Under existing law, certain state rebates and
1717 sales, use, and lodging tax exemptions are provided
1818 for qualified production companies in the
1919 entertainment industry working in efforts to attract
2020 the entertainment industry to Alabama.
2121 This bill would amend the Entertainment
2222 Industry Incentive Act of 2009 to create the Film and
2323 Music Incentive Act of 2023. This bill would expand
2424 the entertainment rebate program offered under
2525 current law to offset certain production expenditures
2626 of qualified productions.
2727 A BILL
2828 TO BE ENTITLED
2929 AN ACT
3030 Relating to the Entertainment Industry Incentive Act
3131 of 2009; to amend Sections 41-7A-40, 41-7A-41, 41-7A-42,
3232 41-7A-43, 41-7A-45, and 41-7A-48, Code of Alabama 1975, to
3333 expand the incentive by renaming it the Film and Music
3434 Incentive Act of 2023, to allow for the inclusion of music
3535 and virtual reality as qualified production companies; to
3636 define a "historic location," and to increase the current
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6666 cap of the incentive.
6767 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
6868 Section 1. Sections 41-7A-40, 41-7A-41, 41-7A-42,
6969 41-7A-43, 41-7A-45, and 41-7A-48, Code of Alabama 1975, are
7070 amended to read as follows:
7171 "§41-7A-40
7272 This article may be cited as the " Entertainment
7373 Industry Incentive Act of 2009. Film and Music Incentive Act
7474 of 2023."
7575 "§41-7A-41
7676 The following is hereby found and declared by the
7777 Legislature of Alabama:
7878 (1) Although Alabama is filled with attractive natural
7979 resources, a growing workforce, and other resources
8080 attractive to the entertainment film and music industry,
8181 Alabama has not developed its potential in terms of
8282 attracting the entertainmentfilm and music industry to the
8383 state by offering production incentives for qualified
8484 productions not previously offered in Alabama.
8585 (2) Entertainment Film and music industry incentives
8686 offered by other states attract valuable projects to their
8787 states which stimulate local economies, use local manpower
8888 and suppliers, offer other employment and entrepreneurial
8989 opportunities for state residents, and provide public
9090 awareness of the natural resources available in their
9191 states.
9292 (3) Because Alabama does not currently offer a
9393 sufficiently viable incentive package to the industry,
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123123 Alabama cannot effectively compete with other states for
124124 attracting industry projects in such a volume to cause the
125125 development of adequate industry infrastructure and those
126126 projects locate elsewhere.
127127 (4) For Alabama to compete nationally or
128128 internationally for the location and production of more
129129 projects in Alabama and to foster a growing entertainment
130130 film and music industry in Alabama, an increase in industry
131131 specific production incentives are immediately necessary.
132132 (5) The Legislature recognizes and confirms the
133133 planning and promotion of the entertainmentfilm and music
134134 industry are of vital importance to the economic development
135135 of Alabama as are the recruitment, expansion, and retention
136136 of industrial development within the state, and the
137137 promotion of the entertainmentfilm and music industry should
138138 be included as an integral part of any comprehensive
139139 economic development strategy plan promoted by the state and
140140 state agencies.
141141 (6) Since Act 2009-144 was passed in 2009, the State
142142 of Georgia has attracted a number of film and music
143143 productions and established successful film production
144144 facilities, whereas Alabama has enjoyed less success and has
145145 yet to establish a successful film production facility.
146146 (7) The film and music industry has been significantly
147147 disrupted since Act 2009-144 was passed in 2009, and, to be
148148 competitive in attracting such projects, Alabama must devote
149149 more financial resources to the effort. "
150150 "§41-7A-42
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180180 For purposes of this article, the following terms
181181 shall have the following meanings:
182182 (1) COMPANY. A corporation, partnership, limited
183183 liability company, or any other business entity.
184184 (2) DEPARTMENT. The Alabama Department of Revenue.
185185 (3) ENTERTAINMENT INDUSTRY. Those persons or entities
186186 engaged in the production of entertainment content as
187187 defined under paragraph a. of subdivision (8).
188188 (4)(3) EXPENDED IN ALABAMA. In the case of tangible
189189 property, property which is acquired or leased from a source
190190 within the State of Alabama; in the case of services,
191191 services performed for a qualified production project in the
192192 State of Alabama.
193193 (4) FILM AND MUSIC INDUSTRY. Those persons or entities
194194 engaged in the production of qualified products with
195195 entertainment content as defined under paragraph a. of
196196 subdivision (8).
197197 (5) HISTORIC LOCATION. Parcels, portions of which are
198198 located in or within 300 feet of both of the following:
199199 a. The Africatown Historic District, as defined in
200200 Section 11-74-2,
201201 b. The Mobile County Training School, one of the
202202 oldest African American public schools in the State of
203203 Alabama.
204204 (5)(6) OFFICE. The Alabama Film Office.
205205 (6)(7) PAYROLL. All salary, wages, and other
206206 compensation, including related benefits, including
207207 specifically, but not limited to, compensation and benefits
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237237 provided to resident and nonresident producers, directors,
238238 writers, actors, and other personnel involved in qualified
239239 production projects in Alabama.
240240 (7)(8) PRODUCTION EXPENDITURES.
241241 a. The term includes preproduction, production, and
242242 postproduction expenditures incurred in the State of Alabama
243243 that are directly used in a state-certified production,
244244 including, but not limited to, the following: Set
245245 construction and operation, wardrobe, makeup, set
246246 accessories, and related services; costs associated with
247247 photography and sound synchronization, lighting, and related
248248 services and materials; editing and related services; rental
249249 of facilities and equipment; leasing of vehicles; costs of
250250 food and lodging; costs of catering; digital or tape
251251 editing, film processing, transfer of film to tape or
252252 digital format; transfer direct to DVD, cable, or satellite
253253 for distribution; sound mixing, special and visual effects
254254 including duplication, film processing digital, DVD, music
255255 composition, and satellite distribution; total aggregate
256256 payroll; music; airfare; insurance costs of bonding; or
257257 other similar production expenditures as determined by rule
258258 or regulation.
259259 b. The term includes financial contributions or
260260 educational or workforce development in partnership with
261261 related educational institutions, or local industry
262262 organizations, or both, contributed toward the furtherance
263263 of the local entertainment media film and music industries.
264264 c. The term does not include postproduction
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294294 expenditures for marketing or any amounts that are paid to
295295 persons or entities as a result of their participation in
296296 profits from the exploitation of a motion picture
297297 production.
298298 (8) QUALIFIED PRODUCTION. (9) PRODUCTION HEADQUARTERS.
299299 The temporary headquarters in Alabama of a qualified
300300 production, as certified by a qualified production facility.
301301 (10) QUALIFIED PRODUCTION.
302302 a. The term means entertainment film and music content
303303 created in whole or in part within the state, including
304304 motion pictures; soundtracks for motion pictures;
305305 documentaries; long-form, specials, miniseries, series,
306306 sound recordings, videos and music videos, and interstitials
307307 television programming; interactive television; interactive
308308 games; video games; music albums; entertainment and
309309 educational content that incorporates virtual reality or
310310 augmented reality, or virtual reality film production;
311311 commercials; infomercials; any format of digital media,
312312 including an interactive website that is intended for
313313 national or international distribution or exhibition to the
314314 general public; and any trailer, pilot, video teaser, or
315315 demo created primarily to stimulate the sale, marketing,
316316 promotion, or exploitation of future investment in either a
317317 product or a qualified production via any means and media in
318318 any digital media format, film, or videotape, provided such
319319 program meets all the underlying criteria of a qualified
320320 production.
321321 b. The term does not include any ongoing television
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351351 program created primarily as news, weather, or financial
352352 market reports, a production featuring current events,
353353 sporting events, an awards show or other gala event, a
354354 production whose sole purpose is fund-raising, a long-form
355355 production that primarily markets a product or service, a
356356 production used for corporate training or in-house corporate
357357 advertising or other similar productions; nor does the term
358358 include any production for which records are required to be
359359 maintained under 18 U.S.C. § 2257 with respect to sexually
360360 explicit content; nor does the term mean or include any form
361361 of gambling, gaming, wagering, or pari-mutuel wagering
362362 activity or enterprise.
363363 (9)(11) QUALIFIED PRODUCTION COMPANY.
364364 a. The term means a company engaged in the business of
365365 producing a qualified production, as that term is defined.
366366 b. The term does not mean or include any company
367367 owned, affiliated, or controlled, in whole or in part, by
368368 any company or person which is in default on a loan.
369369 (12)QUALIFIED PRODUCTION FACILITY. A complex of
370370 buildings and associated back-lot facilities in which films
371371 or music are intended to be regularly produced that is
372372 within the State of Alabama and that contains at least four
373373 of the following:
374374 a. A minimum of 5,000 square feet of office space
375375 available for use by qualified production companies for
376376 qualified productions.
377377 b. Indoor, climate-controlled storage for sets and
378378 materials anticipated to be used or are being used for
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408408 qualified productions.
409409 c. Space for carpentry or other set and scene
410410 preparation activities for qualified productions.
411411 d. At least three indoor, fully-insulated,
412412 climate-controlled, and soundproof sound stage facilities
413413 with a minimum ceiling height of 30 feet. Each sound stage
414414 facility must contain sufficient electrical service so as to
415415 not need generators for ordinary operation.
416416 e. A minimum of 4,000 square feet of
417417 climate-controlled, enclosed storage for costumes used for
418418 qualified productions.
419419 (10)(13) RESIDENT OF ALABAMA. A natural person and,
420420 for the purpose of determining eligibility for the
421421 incentives provided by this article, any person domiciled in
422422 the State of Alabama and any other person who maintains a
423423 permanent place of abode within the state and spends in the
424424 aggregate more than six months of each year within the State
425425 of Alabama.
426426 (11)(14) STATE-CERTIFIED PRODUCTION. A qualified
427427 production approved by the office, produced by a qualified
428428 production company."
429429 "§41-7A-43
430430 (a) Beginning January 1, 2009, a qualified production
431431 company shall be entitled to a rebate for production
432432 expenditures, as defined in subdivision (7) of Section
433433 41-7A-42, related to a state-certified production. The
434434 rebate shall be equal to 25 percent of the state-certified
435435 production's production expenditures excluding payroll paid
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465465 to residents of Alabama plus 35 percent of all payroll paid
466466 to residents of Alabama for the state-certified production,
467467 provided the total production expenditures for a project
468468 must equal or exceed at least five hundred thousand dollars
469469 ($500,000), but for each year until the fiscal year ending
470470 September 30, 2023, no rebate shall be available for
471471 production expenditures incurred after the first twenty
472472 million dollars ($20,000,000) . of production expenditures
473473 expended in Alabama on a state-certified production. For the
474474 fiscal year ending September 30, 2024, no rebate shall be
475475 available for production expenditures incurred after the
476476 first sixty-five million dollars ($65,000,000). For the
477477 fiscal year ending September 30, 2025, no rebate shall be
478478 available for production expenditures incurred after the
479479 first one hundred ten million dollars ($110,000,000). For
480480 the fiscal year ending September 30, 2026, and each
481481 subsequent fiscal year thereafter, no rebate shall be
482482 available for production expenditures incurred after the
483483 first one hundred fifty million dollars ($150,000,000).
484484 (b) A single episode in a television series or
485485 miniseries may be considered a single production project for
486486 purposes of this section. However, in determining the total
487487 production expenditures incurred by a qualified production
488488 company on a qualified production, the total production
489489 expenditures of a television series or miniseries, whether a
490490 single season or multiple seasons thereof, to be filmed
491491 within a period of 12 consecutive months, each individual
492492 episode of which separately and independently meets the
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522522 definition of a qualified production, may be aggregated to
523523 meet the monetary requirements set forth in subsection (a)
524524 as long as each individual episode within the series
525525 pertains to the same subject as the other episodes in the
526526 series.
527527 (c) A single commercial may be considered a single
528528 production project for purposes of this section. However, in
529529 determining the total production expenditures incurred by a
530530 qualified production company on a qualified production, the
531531 total production expenditures of a series of commercials to
532532 be filmed within a period of 12 consecutive months, each of
533533 which separately and independently meets the definition of a
534534 qualified production, may be aggregated to meet the monetary
535535 requirements set forth in subsection (a) as long as each
536536 individual commercial within the series pertains to the same
537537 subject as the other commercials in the series and was
538538 planned as part of a series of commercials to be filmed
539539 within a period of 12 consecutive months at the time the
540540 qualified production company applied for the incentives.
541541 (d) A qualified production company shall be entitled
542542 to the rebate for production expenditures as provided in
543543 subsection (a) for a qualified project that is limited only
544544 to the production of a soundtrack used in a motion picture
545545 or documentary, provided that the production expenditures
546546 for the soundtrack project must equal or exceed at least
547547 fifty thousand dollars ($50,000), but no rebate shall be
548548 available for production expenditures incurred after the
549549 first three hundred thousand dollars ($300,000) of
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579579 production expenditures expended in Alabama under this
580580 subsection.
581581 (e) A qualified production company shall be entitled
582582 to the rebate for production expenditures as provided in
583583 subsection (a) for a qualified project that is limited only
584584 to the production of a music album or music video, provided
585585 that the production expenditures for the music album equal
586586 or exceed twenty thousand dollars ($20,000) and the
587587 production expenditures for the music video equal or exceed
588588 fifty thousand dollars ($50,000), but no rebate shall be
589589 available for production expenditures incurred after the
590590 first two hundred thousand dollars ($200,000) of production
591591 expenditures expended in Alabama under this subsection.
592592 Rebates received under this subsection may not, in the
593593 aggregate, exceed five percent of the funding available each
594594 year under Section 41-7A-43(a) for all qualified production
595595 companies.
596596 (f) The rebate described in this section may be
597597 applied to offset any income tax liability applicable to a
598598 qualified production company for the tax year in which
599599 production activity in Alabama on the state-certified
600600 production concludes.
601601 (g) If the rebate available under this section exceeds
602602 a qualified production company's Alabama income tax
603603 liability for the tax year in which production activity in
604604 Alabama concludes on the state-certified production, the
605605 excess of the rebate over a qualified production company's
606606 Alabama income tax liability shall be rebated to the
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636636 qualified production company.
637637 (h) The Commissioner of the Department of Revenue and
638638 the office shall promulgate adopt rules necessary to
639639 administer this section."
640640 "§41-7A-45
641641 A qualified production company that intends to expend
642642 in the aggregate one hundred fifty thousand dollars
643643 ($150,000) or more in connection with a qualified production
644644 in the State of Alabama within a consecutive 12-month
645645 period, upon making application for, meeting the
646646 requirements of, and receiving written certification of that
647647 designation from the office, shall be exempted from the
648648 payment of the state portion, but not the local portion of
649649 sales, use, and lodging taxes levied pursuant to Sections
650650 40-23-2, 40-23-61, and 40-26-1, respectively, on production
651651 expenditures expended in Alabama in connection with the
652652 state-certified productions production. For each year until
653653 the fiscal year ending September 30, 2023, the The exemption
654654 provided by this section shall not be available for
655655 production expenditures incurred by a qualified production
656656 company after the first twenty million dollars
657657 ($20,000,000). For the fiscal year ending September 30,
658658 2024, the cap on such of production expenditures expended
659659 eligible for the exemption described in this section, shall
660660 be sixty-five million dollars ($65,000,000). For the fiscal
661661 year ending September 30, 2025, the cap on such production
662662 expenditures eligible for the exemption described in in
663663 Alabama on a state-certified project. this section shall be
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693693 one hundred ten million dollars ($110,000,000). For the
694694 fiscal year ending September 30, 2026, and each subsequent
695695 fiscal year thereafter, the cap on such production
696696 expenditures eligible for the exemption described in this
697697 section shall be one hundred fifty million dollars
698698 ($150,000,000)."
699699 "§41-7A-48
700700 (a) For the fiscal year ending September 30, 2009,
701701 the aggregate cap of incentives granted under this article
702702 shall not exceed five million dollars ($5,000,000) for all
703703 qualified production companies. For the fiscal year ending
704704 September 30, 2010, the aggregate cap of incentives granted
705705 under this article shall not exceed seven million five
706706 hundred thousand dollars ($7,500,000) for all qualified
707707 production companies. For fiscal years ending September 30,
708708 2011, and September 30, 2012, the aggregate cap of
709709 incentives granted under this article shall not exceed ten
710710 million dollars ($10,000,000) for all qualified production
711711 companies. For the fiscal year ending September 30, 2013,
712712 the aggregate cap of incentives granted under this article
713713 shall not exceed fifteen million dollars ($15,000,000) . for
714714 all qualified production companies. For the fiscal year
715715 ending September 30, 2014, the aggregate cap of incentives
716716 granted under this article shall not exceed fifteen million
717717 dollars ($15,000,000) and for all each subsequent fiscal
718718 years thereafter, year until the fiscal year ending
719719 September 30, 2023, the aggregate cap of incentives granted
720720 under this article shall not exceed twenty million dollars
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750750 ($20,000,000) for all qualified production companies. For
751751 the fiscal year ending September 30, 2024, the aggregate cap
752752 of incentives granted under this article shall not exceed
753753 sixty-five million dollars ($65,000,000) for all qualified
754754 production companies. For the fiscal year ending September
755755 30, 2025, the aggregate cap of incentives granted under this
756756 article shall not exceed one hundred ten million dollars
757757 ($110,000,000) for all qualified production companies. For
758758 the fiscal year ending September 30, 2026, and each
759759 subsequent fiscal year thereafter, the aggregate cap of
760760 incentives granted under this article shall not exceed one
761761 hundred fifty million dollars ($150,000,000) for all
762762 qualified production companies.
763763 (b) Beginning the fiscal year ending September 30,
764764 2024, one-third of the aggregate cap described in subsection
765765 (a), together with the caps described in Section
766766 41-7A-43(e), shall be reserved each year for qualified
767767 productions created, in whole or in part, at a qualified
768768 production facility located at a historic location and which
769769 also has its production headquarters at such qualified
770770 production facility, as certified by such qualified
771771 production facility. The applicable qualified production
772772 facility shall be required to make a certification of the
773773 foregoing and may impose a cap on the rebate available on
774774 applicable qualified productions that is less than the caps
775775 provided in Section 41-7A-43. In the event that applications
776776 are not received by the close of the fourth quarter of a
777777 particular year for the amounts reserved in this section,
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807807 such reserved but unallocated funds shall carry forward for
808808 allocations in accordance with this subsection in the
809809 subsequent fiscal years until fully allocated. Amounts
810810 carried forward into subsequent fiscal years shall not be
811811 counted towards the aggregate caps described in subsection
812812 (a) for purposes of calculating the amount reserved under
813813 this section for the subsequent fiscal years. The aggregate
814814 caps described in subsection (a) shall be increased to allow
815815 for the carry forward described in this section."
816816 Section 2. If a court of competent jurisdiction
817817 adjudges invalid or unconstitutional any clause, sentence,
818818 paragraph, section, or part of this act, such judgment or
819819 decree shall not affect, impair, invalidate, or nullify the
820820 remainder of this act, but the effect of the decision shall
821821 be confined to the clause, sentence, paragraph, section, or
822822 part of this act adjudged to be invalid or unconstitutional.
823823 Section 3. All laws or parts of laws which conflict
824824 with this act are repealed.
825825 Section 4. This act shall become effective
826826 immediately following its passage and approval by the
827827 Governor, or its otherwise becoming law.
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