Entertainment Industry Incentive Act of 2009 amended, create additional incentive program, extend review and evaluation deadline

SB 253 amends Alabama's Entertainment Industry Incentive Act to create a new rebate program for small film and TV productions spending $100,000-$499,999 in the state. It provides a 45% rebate on payroll paid to Alabama residents by qualifying productions, directly benefiting small entertainment companies and local workers. The bill also extends the deadline for the Department of Commerce to complete a review of the incentive program, pushing the report to the first day of the 2028 legislative session. Additionally, it clarifies that payments to "loan-out companies" (contracting firms) count toward rebates only if Alabama withholding or income taxes were properly remitted.