Alabama Administrative Code › Title 281 - ALABAMA DEPARTMENT OF COMMERCE, FORMERLY ALABAMA DEVELOPMENT OFFICE AND ALABAMA TOURISM DEPARTMENT/ALABAMA FILM OFFICE › Chapter 281-3-1 - ALABAMA FILM OFFICE INCENTIVES › Section 281-3-1-.09 - Chart Of Production Expenditures

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Below is a Chart of Production
			 Expenditures. It lists examples of expense items and indicates whether they will
			 constitute Production Expenditures. To qualify, a Qualified Production Company
			 must acquire or lease the items shown below from a source within the State of
			 Alabama (i.e., a Resident of Alabama or an Alabama-Based Company) or, if
			 services, such services must be provided within the State of Alabama for direct
			 use in a State-Certified Production. In order to qualify these items must also
			 qualify with any other applicable provisions of this chapter.
(2) The Chart of Production Expenditures below
			 is not intended to be all-inclusive. The exclusion of an expense item from the
			 Chart of Production Expenditures shall not preclude an expense item from
			 constituting a Production Expenditure. The Office may designate any other
			 expenditure of a Qualified Production Company that is Expended in Alabama for
			 production purposes on a State-Certified Production as a Production Expenditure.
DESCRIPTION
QUALIFIED
COMMENTS
Costs Incurred Prior to Approval by Alabama Film
							 Office
NO
Post-Production Costs Related to Marketing
NO
Distribution Expenses
NO
ABOVE-THE-LINE
STORY RIGHTS
Purchase
NO
Expenses of Acquisition
NO
Writers
YES
Expenditures may qualify if incurred after the
							 production has been approved
Editors & Consultants
YES
Expenditures may qualify if incurred after the
							 production has been approved
Research/Copyright
NO
Licensing Fee
NO
Materials/Supplies
NO
Photocopying
NO
PRODUCER
Producer
YES
Executive Producer
YES
Line Producer
YES
Co-Producer
YES
Associate Producer
YES
Production Executive
YES
Secretaries & Assistants
YES
DIRECTOR
Director
YES
Second Unit Director
YES
Dialogue Coach
YES
Dance Director/Choreographer
YES
Secretaries & Assistants
YES
CAST
Principal Cast/Voices
YES
Supporting Cast/Voices
YES
Day Player
YES
Weekly Player
YES
Stunt Players
YES
Stunt Coordinators
YES
REHEARSALS
Non-Casted Readers
YES
Cast "Models"
YES
CASTING
Casting Director
YES
Casting Assistant
YES
SOUND & LOOPING
Looping Group
YES
Rental & Purchases
YES
ABOVE-THE-LINE MISCELLANEOUS EXPENDITURES
Travel
YES
The cost of vehicles
purchased
for
							 transportation do not qualify
Meals
YES
Per Diems
YES
Rentals
YES
Purchases
YES
Materials/Supplies
YES
Other Miscellaneous Office Expenses
YES
Fringe Benefits
YES
BELOW-THE-LINE
EXTRAS
Guild Extras
YES
Waiver/Non-Union Extras
YES
Stand-ins
YES
Special Ability Extras
YES
Extras Casting Director
YES
Extras Assistant Casting Director
YES
PRODUCTION STAFF
Production Manager
YES
Production Supervisor
YES
Assistant Directors
YES
Production Assistants
YES
Script Supervisor
YES
Production Coordinator
YES
Assistant Production Coordinator
YES
Technical Advisors
YES
Location Manager
YES
Assistant Location Manager
YES
Location Scouts
YES
Production Accountant
YES
Assistant Production Accountant
YES
Construction Accountant
YES
Payroll Accountants
YES
Secretaries & Assistants
YES
ART
Production Designer
YES
Art Director
YES
Assistant Art Director
YES
Set Designer
YES
Sketch/Storyboard Artist
YES
Set Model Builders
YES
Art Department Coordinator
YES
Other Art Department Labor
YES
Illustrator
YES
Blue Printing
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
PHOTOGRAPHY
Director of Photography
YES
Camera Operator
YES
Assistant Cameramen & Operators
YES
Loaders
YES
Steadicam Operator
YES
Still Photographer
YES
Video Playback
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
SPECIAL PHOTOGRAPHY
Process Operating
YES
Matte Shots Contract
YES
Matte Crew Expenses
YES
Animation
YES
Miniature Contract Labor
YES
Computer Graphics
YES
Equipment Rental
YES
SET CONSTRUCTION
Construction Coordinator
YES
Construction Carpenter Foreman
YES
Construction Carpenter
YES
Construction Paint Foreman
YES
Construction Painters
YES
Construction First Aid
YES
Construction Labor
YES
Construction Set Costs
YES
Scaffolding
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
SET DRESSING
Set Decorator
YES
On-Set Dressers
YES
Leadman/Buyer
YES
Set Dressing Labor
YES
Swing Crew
YES
Drapery/Carpet
YES
Loss, Damage, Cleaning
YES
Manufacturing Materials
YES
Fixtures
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
GRIP/SET OPERATIONS
Key Grip
YES
Best Boy Grip
YES
Company Grips
YES
Crane Grips
YES
Dolly Grips
YES
Additional Grip Labor
YES
Rigging & Striking Grips
YES
Standby Painter
YES
Greensman
YES
Craft Service
YES
First Aid/Medics
YES
Grip Package
YES
Truck Package
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
PRODUCTION SOUND
Mixer
YES
Boom
YES
Sound Package
YES
Cable Men
YES
B.oom Operator
YES
Audio Playback Operator
YES
Audio Playback Assistant
YES
Additional Sound/ Audio Crew
YES
Rentals & Purchases
YES
ELECTRICAL/SET LIGHTING
Gaffer
YES
Best Boy Electrician
YES
Lamp Operators
YES
Generator Operator
YES
Generator Assistant
YES
Electrician
YES
Rigging & Striking Electrician
YES
Electric Current/Tie-Ins
YES
Chief Lighting Technician
YES
Special Equipment Operator
YES
Electric Hookup
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
SPECIAL EFFECTS
Special Effects Coordinator
YES
Special Effects Foreman
YES
Special Effects Labor
YES
Special Effects Rigging & Striking
YES
Special Effects Manufacturing
YES
Special Effects Assistants
YES
Rentals & Purchases
YES
Tangible personal property (including, but not limited
							 to automobiles, boats, or aircraft) may qualify if the script calls for the
							 property to be destroyed or consumed during production.
Equipment
YES
Tangible personal property (including, but not limited
							 to automobiles, boats, or aircraft) may qualify if the script calls for the
							 property to be destroyed or consumed during production.
Tools
YES
Materials/Supplies
YES
CREATURE/MECHANICAL EFFECTS
Creature/Mechanical Effects Coordinator
YES
Creature/Mechanical Effects Foreman
YES
Creature/Mechanical Effects Labor
YES
Creature/Mechanical Effects Rigging &
							 Striking
YES
Rentals & Purchases
YES
Tangible personal property (including, but not limited
							 to automobiles, boats, or aircraft) may qualify if the script calls for the
							 property to be destroyed or consumed during production
Equipment
YES
Tangible personal property (including, but not limited
							 to automobiles, boats, or aircraft) may qualify if the script calls for the
							 property to be destroyed or consumed during production.
Tools
YES
Materials/Supplies
YES
ANIMAL/HANDLERS
Head Wrangler/Gang Boss
YES
Wrangler
YES
Ramrods
YES
Wild Animal Trainer/Handler
YES
Domestic Animal Trainer/Handler
YES
Veterinarian
YES
Additional Trainers/Handlers
YES
Purchases/Rentals of Animals
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
WARDROBE
Costume Designer
YES
Wardrobe Labor
YES
Designer Staff
YES
Costumes & Materials
YES
Costumers & Assistants
YES
Cleaning & Dying
YES
Kit Rental
YES
Alterations & Repairs
YES
Costume Sketch Artist
YES
Seamstress/Tailor
YES
Washing Machine/Dryer
YES
MAKEUP & HAIRDRESSING
Makeup Artists
YES
Body Makeup Artists
YES
Hairstylists
YES
Prosthetic Makeup Artists
YES
Chair Rental
YES
Wig Purchase/Rentals
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
LOCATIONS
Site Fees & Rentals
YES
Police/Firemen/Watchmen
YES
Other Local Hires
YES
Set Security
YES
Survey Costs
YES
Permits/Licenses/Fees
YES
Scouting
YES
Certain Travel
YES
Point of departure or arrival must be in Alabama for
							 air travel to qualify and any travel agent fees must be paid to an Alabama based
							 company.
Hotels
YES
Per Diems
YES
Meals
YES
Catering
YES
Film Shipping
YES
Expenditures may qualify if shipping cost is paid to an
							 Alabama office, branch, or division of an entity doing business in Alabama
Baggage/Equipment Shipping
YES
Expenditures may qualify if shipping cost is paid to an
							 Alabama office, branch, or division of an entity doing business in Alabama
Location Restoration
YES
Cleaning
YES
Utilities and Telephone Charges
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
TRANSPORTATION
Transportation Coordinator
YES
Captains & Co-Captains
YES
Studio Drivers
YES
Location Drivers
YES
Repairs & Maintenance
YES
Car Wash
YES
Pickup Service
YES
Taxis
YES
Location Vehicles - Rental
YES
Within Alabama Only
Tolls & Road Permits
YES
Within Alabama Only
Honeywagon
YES
Motor Homes
YES
Production Trucks & Vehicles -Rental
YES
Camera Cars - Rental
YES
Fuel/Oil/Liquids
YES
Mileage Allowances
YES
Department of Transportation Filings
YES
Rentals & Purchases
YES
Tangible personal property (including, but not limited
							 to automobiles, boats, or aircraft) may qualify if the script calls for the
							 property to be destroyed or consumed during production.
Equipment
YES
Tools
YES
Materials/Supplies
YES
VIDEO PLAYBACK
Video Assistant Operator
YES
24 Frame Playback Operator
YES
24 Frame Playback Assistant
YES
Miscellaneous Playback Assistant
YES
Miscellaneous Video Labor
YES
VIDEO TAPE
Supervision
YES
Technical Director
YES
Video Operator
YES
Video Recorder
YES
Additional Labor
YES
Video Assistant Package
YES
Video Transfers
YES
Video Editing
YES
Video Contact
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
FILM & LAB
Film Raw Stock
YES
Negative Develop
YES
Develop (90%)
YES
Positive Printing
YES
%n
Sound
							 Tape
YES
Sound Transfers
YES
Video Cassette Dailies
YES
Telecine Transfers
YES
Polaroid - All Departments
YES
TESTS
Talent
YES
Labor
YES
Film
YES
Sound
YES
Makeup & Hair
YES
Purchases & Rentals
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
PROPS
Prop Master
YES
Assistant Prop Master
YES
Weapons Handlers
YES
Action Prop Vehicle Coordinators
YES
Food Stylist
YES
Prop Manufacturing
YES
Rentals & Purchases
YES
Tangible personal property (including, but not limited
							 to automobiles, boats, or aircraft) may qualify if the script calls for the
							 property to be destroyed or consumed during production.
Equipment
YES
Tools
YES
Materials/Supplies
YES
LOCATION/OFFICE & FACILITY EXPENSE
Telephone Charges
YES
Photocopy & Fax Charges
YES
Materials/Supplies
YES
Shipping & Postage
YES
Portable Restroom Facilities
YES
Trash Removal
YES
Furniture
YES
Air Conditioning/Heating
YES
Parking
YES
Rentals & Purchases
YES
BELOW-THE-LINE TRAVEL & LIVING EXPENDITURES
Hotel/Per Diem
YES
Meals
YES
Catering
YES
VISUAL EFFECTS
Visual Effects Supervisor
YES
Visual Effects Coordinator
YES
Visual Effects Editor
YES
Visual Effects Accountant
YES
Storyboard Artist
YES
Special Consultant
YES
Motion Control
YES
Motion Capture
YES
Wire Removal
YES
Telecine/Scanning
YES
Miniature Supervisor Crew
YES
Miniature Shooting Crew
YES
Miniature Model Shop
YES
Miniature Other Expense
YES
Greenscreen
YES
Bluescreen
YES
Rentals & Purchases
YES
Tangible personal property (including, but not limited
							 to automobiles, boats, or aircraft) may qualify if the script calls for the
							 property to be destroyed or consumed during production.
Equipment
YES
Tools
YES
Materials/Supplies
YES
FRINGES-SHOOTING PERIOD
Talent
YES
Staff
YES
Labor
YES
Transportation
YES
Contract
YES
Locations
YES
Raw Stock/Develop
YES
Retroactive Pay
YES
Health & Welfare, Pension
YES
Local Hire Fringes
YES
Accrued Holiday & Vacation
YES
FICA/FUTA/SUTA/SUI
YES
Workmen's Compensation
YES
Union Dues
NO
Medicare & Medicaid
YES
POST-PRODUCTION
FILM EDITING & PROJECTION
Film Editor
YES
Assistant Film Editors
YES
Feature Editor
YES
Assistant Feature Editors
YES
Editorial Production Assistants
YES
Conforming
YES
Post-Production Supervisor
YES
Projectionist
YES
Coding & Miscellaneous Editorial
YES
Negative Cutting
YES
Cutting Continuity
YES
Editing Equipment Repairs
YES
Editorial Meals/Craft Services
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
SOUND EDITORIAL
Sound Designer
YES
Sound Effects Editors
YES
Assistant Sound Effects Editors
YES
Outside Sound Editing Package
YES
Expenditures may qualify if paid to an Alabama office,
							 branch, or division of an entity doing business in Alabama
Sound Editor's Room
YES
Music Editor's Room
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
POST PRODUCTION SOUND
Sound Reprints
YES
Re-Recording/Dubbing
YES
Looping/ ADR Facilities
YES
Foley Stages
YES
Foley Walkers
YES
Mag Stock Reprints
YES
Negative Raw Stock
YES
Optical Transfers
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
POST-PRODUCTION
FILM/LAB
Editorial Reprints
YES
Film to Videotape XFRS
YES
Work Print/Reversal Dupes
YES
Answer Prints
YES
Interpositive
YES
Internegative
YES
Composite Check Print
YES
TV Version
YES
Stock Footage
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
MUSIC
Orchestration
YES
Composer
YES
Conductor
YES
Songwriters
YES
Coaches/Music Supervisors
YES
Singers
YES
Copyists
YES
Arrangers
YES
Pre- Score Musicians
YES
Underscore Musicians
YES
Star Vocalists
YES
Vocalists
YES
Song Purchases
YES
Album Mastering
YES
Music Editor
YES
Assistant Music Editor
YES
Rentals & Purchases
YES
Equipment
YES
Tools
YES
Materials/Supplies
YES
Travel & Living
YES
VISUAL EFFECTS:
Digital Intermediate
YES
Film: Interpositive/Fine Grain
YES
Film: Prints
YES
Lab Processing
YES
MAIN & END TITLES
Titles
YES
MISCELLANEOUS CHARGES
Dolby License Fee
NO
DTS License Fee
NO
SDDS License
NO
MPAA Rating
NO
City Business License
YES
Auditing Fee
YES
Expenditures may qualify if the services are performed
							 in Alabama
Post-Production Accounting
YES
Expenditures may qualify if the services are performed
							 in Alabama
Legal: Production
YES
Expenditures may qualify if the services are performed
							 in Alabama
Payroll Service Fees
YES
Expenditures may qualify if the services are performed
							 in Alabama
Computer Purchases/Software
YES
Insurance-any
YES
Expenditures may qualify if purchased from an office,
							 branch, or division of an entity doing business in Alabama
Currency Exchange Fees
NO
Traffic /Parking Tickets/Towing
NO
Web/Internet Purchases
NO
Entertainment/Gratuities
NO
Wrap Party
NO
Loss & Damage/Liability
NO
Work Visa
NO
Completion Bond
YES
Expenditures may qualify if purchased from an office,
							 branch or division of an entity doing business in Alabama; allowable percentage
							 on
Contingency
YES
Finance & Bank Fees
NO
Author:
Department of Commerce/Alabama Film
				  Office
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-7A-40 through -48.