Alabama already has a Hollywood

Granted Hollywood, Alabama couldn't be farther from the one in California in every possible way.

Alabama already has filming industry that per capita would be one of the least states in the nation, if not the least.

Some big "Hollywood" films have been made partially or entirely in Alabama ("Big Fish" "Failure to Launch" "The Final Destination" "Talladega Nights: The Ballad of Ricky Bobby" more at imdb including TV and video, etc.)

The film "Sweet Home Alabama" was filmed entirely in Georgia and South Carolina. Just one possible flag that we need an incentive program to draw more production which stimulates local economies and can bolster tourism for the state. (claim that some scenes were shot in Eufaula AL and includes condensed film in AL info)

To that end, there is a film production incentive bill to be presented this week (House Bill 69: ACT 2009 - 144-2. Though the tax code already contains some tax breaks Alabama Department of Revenue: Sales, Use & Business Tax Division: Sales & Use Tax Rule: 810-6-3-.48.05

Governor Riley announced last year Alabama's first "funded" film being "Lifted" starring former American Idol Ruben Studdard.

The bill will be retroactive to the start of 2009.

Productions budgeted at $500,000 to $10,000,000 are eligible, provided that $150,000 will be spent in a consecutive 12-month period.

Incentive is 25% of production cost excluding wages of state residents which will be reabted at 35% as an incentive to hire locals. Any rebate over amount actually owed as taxes will be paid to the qualifying production.

There is also a separate soundtrack provision for budgets of $50,000 to $300,000.

Certain types of productions for news, training, sports are not eligible.

NOTICE page 10, line 6 states that [any applying production that is eligible] shall be approved by the [Alabama Film] Office.

There is an awful lot of Investment company language that looks like a potential loophole. They require 90% or more of assets involved in the production but who is the watchdog/czar of that.

There are provisions for penalty on failure to pay, attempt at fraud, and other neglect. We are constantly bombarded with lawyer commercials for help with tax settlements. Any attempt to collect would be discretionary.

The maximum rebate (including payment to the production if tax is less than the percentage prescribed) is capped at %5M until 9-30-10 (fiscal) and $7.5M 2011, $10M after as could be amended or repealed.

There is concern within the Alabama filming community about consultation services located in California and their role, if any, in approval of projects for the incentive. Would all eligible projects REALLY be approved?


Some Alabama film organization websites:

http://alabamafilm.org
http://www.alabamafilmmakersassociation.org
Birmingham-Jefferson Film Office
Alabama Filmmakers Co-op

Some Alabama film festivals:

Mobile - South Alabama Film Festival
Birmingham - Sidewalk Moving Picture Festival
Florence - George Lindsey UNA Film Festival (see also www.lindseyfilmfest.com)
Huntsville - Rocket City Short Film Festival
Birmingham - Wild & Scenic Film Festival
Birmingham - SHOUT
Athens - Southern Shorts Film Festival
Troy - Alabama International Film Festival (see also www.alafilm.org)
Montgomery Film Fest
Birmingham International Educational Film Festival
Birmingham - LJCC Amateur Film Festival of Alabama Shorts
Fairhope Film Festival

Some Alabama college film programs:

The University of Alabama - Telecommunications and Film (TCF) Department