Alabama DOR Proposes Amendment to Income Tax Rule on Rebate for Qualified Production Companies

The Alabama Department of Revenue (DOR) proposed an amendment to Rule 810-3-21-.04 concerning rebates for qualified production companies for income tax purposes. This amendment, in accordance with Act 2025-414, includes updating the Alabama Film Office’s name to the Alabama Entertainment Office. A public hearing is scheduled for Oct. 7. Comments on the proposed rule are due on the same day. [Ala. Dep’t of Revenue, Proposed Reg. 810-3-21-.04, 08/29/25 Ala. Admin. Monthly]