Section 41-7A-20

Legislative findings. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE.

The following is hereby found and declared by the Legislature of Alabama:

(1) Although Alabama is filled with attractive natural resources, a viable workforce, and other resources attractive to the film making industry, Alabama has not developed its potential in terms of attracting the production of motion pictures to the state by offering production incentives.

(2) Film production incentives offered by other states attract large film making projects which stimulate the local economy, use local manpower thus offering employment opportunities for state residents, and provide public awareness of the natural resources available in the state.

(3) Because Alabama does not offer viable incentive packages to motion picture production companies, it does not actively compete with other states for motion picture projects and those projects locate elsewhere.

(4) The Alabama Film Office and Alabama Film Task Force have studied and recommended to the Governor and the citizens of this state that industry specific production incentives are immediately necessary for Alabama to compete nationally for the location and production of large film projects and to build a growing film industry in Alabama.

(5) The Alabama Film Office is uniquely qualified to establish a procedure for a production company to apply for approval for a film project in Alabama wherein the office would receive, process, and approve the application as a qualified project to apply to the Department of Revenue for certain industry specific tax incentives related to standard approved costs of the project.

(6) The Legislature recognizes and confirms the planning and promotion of the film industry is of viable importance to the economic development of the state just as the recruitment, expansion, and retention of industrial development within the state and the promotion of the film industry shall be included as a part of any comprehensive economic development strategy plan promoted by the state and state agencies.

(Act 2001-975, 2001 3rd Sp. Sess., p. 908, §1.)