Ala. Admin. Code r. 281-3-1-.09
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 | |
Ala. Admin. Code r. 281-3-1-.09
Author: Department of Commerce/Alabama Film Office
Statutory Authority:Code of Ala. 1975, §§ 41-7A-40 through -48.