# Alabama HB379: Entertainment Industry Incentive Act of 2009 amended, create additional incentive program, extend review and evaluation deadline Alabama HB379, Entertainment Industry Incentive Act of 2009 amended, create additional incentive program, extend review and evaluation deadline, is a 2026 Regular Session House bill sponsored by Terri Collins (Republican); status enacted, last action 2026-04-16 (Enacted) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/AL-HB379-2026rs - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama HB379 - State: Alabama - Session: 2026 Regular Session - Title: Entertainment Industry Incentive Act of 2009 amended, create additional incentive program, extend review and evaluation deadline - Status: enacted - Chamber: House - Introduced: 2026-02-03 - Last action: 2026-04-16, Enacted - Sponsor: Terri Collins (Republican) - Cosponsors: 0 - Subjects: Economic Development - Touches household money: no - Roll calls: 4 (267 yes, 1 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - New payroll rebate for small productions: benefit, high. Beginning October 1, 2026, state-certified productions with total spending of $100,000–$499,999 qualify for a new payroll rebate. Eligible production companies get 45% of payroll paid to Alabama residents. The Alabama Entertainment Office may reserve up to $2 million each year for these rebates. Th… - Production incentive review and privacy safeguards: benefit, low. Beginning October 1, 2026, Revenue must annually give Commerce a list of production companies that claimed incentives. Commerce may use it only for economic development planning and program review, with safeguards required by Alabama taxpayer-confidentiality law. Commerce must also hire an out-of-s… - Music rebates expand, soundtrack cap shrinks: mixed, medium. Beginning October 1, 2026, soundtrack-only and music-video-only projects qualify for rebates with $30,000 in production spending, down from $50,000. Eligible soundtracks must be used in a movie or documentary. The eligible Alabama spending cap for soundtracks falls from $300,000 to $200,000. Music… - Production rebates require loan-out tax withholding: mixed, medium. Beginning October 1, 2026, payments to loan-out companies for Alabama work count toward rebates only with required tax withholding. Production companies must withhold and pay Alabama withholding tax or income tax at the highest applicable rate. These payments must satisfy the loan-out company's app… - Higher production incentive cap favors albums: mixed, low. For the fiscal year ending September 30, 2026, and later years, the annual incentive cap rises from $20 million to $22 million. Within that cap, $2 million each year is reserved for music albums rather than other productions. Reserved money may fund other production rebates if no album applications… ## Sponsors and cosponsors - Sponsor: Terri Collins (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-07 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 1188 | pass | 33 | 0 | | | 2026-04-07 | Senate | Third Reading in Second House | pass | 33 | 0 | | | 2026-03-03 | House | Third Reading in House of Origin | pass | 102 | 0 | 2 | | 2026-03-03 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 699 | pass | 99 | 1 | 5 | ## Actions (17) - 2026-04-16: Enacted (House) - 2026-04-08: Signature Requested (Senate) - 2026-04-08: Delivered to Governor (House) - 2026-04-07: Third Reading in Second House (Senate) - 2026-04-07: Motion to Read a Third Time and Pass - Adopted Roll Call 1188 (Senate) - 2026-04-07: Ready to Enroll (House) - 2026-04-07: Enrolled (House) - 2026-03-19: Read for the Second Time and placed on the Calendar (Senate) - 2026-03-18: Reported Out of Committee Second House (Senate) - 2026-03-03: Third Reading in House of Origin (House) - 2026-03-03: Motion to Read a Third Time and Pass - Adopted Roll Call 699 (House) - 2026-03-03: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate) - 2026-03-03: Pending Committee Action in Second House (Senate) - 2026-02-25: Reported Out of Committee House of Origin (House) - 2026-02-25: Read for the Second Time and placed on the Calendar (House) - 2026-02-03: Read for the first time and referred to the House Committee on Ways and Means Education (House) - 2026-02-03: Pending Committee Action in House of Origin (House) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB379-int.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB379-enr.pdf) ## Related bills - HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted) - SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted) - SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted) - HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted) - SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted) - SB190: Sales Tax; to exempt Precision Ocular (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB379-int.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB379-enr.pdf) ## Related - [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs) - [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs) - [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs) - [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs) - [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs) - [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs) - [Alabama bills](https://policyrisk.com/states/alabama/bills) - [Alabama state hub](https://policyrisk.com/states/alabama) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AL-HB379-2026rs (as of 2026-10-19).