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

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