# Alabama SB177: Alabama Film Office renamed, Entertainment Industry Incentive Act of 2009 amended, maximum expenditure threshold eligible for rebates increased, annual cap increased, unspent incentives carried forward Alabama SB177, Alabama Film Office renamed, Entertainment Industry Incentive Act of 2009 amended, maximum expenditure threshold eligible for rebates increased, annual cap increased, unspent incentives carried forward, is a 2025 Regular Session Senate bill sponsored by Lance Bell (Republican); status enacted, last action 2025-05-14 (Enacted) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/AL-SB177-2025rs - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama SB177 - State: Alabama - Session: 2025 Regular Session - Title: Alabama Film Office renamed, Entertainment Industry Incentive Act of 2009 amended, maximum expenditure threshold eligible for rebates increased, annual cap increased, unspent incentives carried forward - Status: enacted - Chamber: Senate - Introduced: 2025-02-18 - Last action: 2025-05-14, Enacted - Sponsor: Lance Bell (Republican) - Cosponsors: 19 - Subjects: Economic Development - Touches household money: no - Roll calls: 6 (323 yes, 0 no in all) - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - More incentive funding for Alabama productions: benefit, low. Alabama raises its annual entertainment incentive cap from $20 million to $22 million for qualified production companies. The $22 million cap applies for the fiscal year ending September 30, 2026, and every year after. Beginning October 1, 2025, unspent incentives carry into the next fiscal year, u… - New Alabama rebates for music producers: benefit, low. Beginning October 1, 2025, qualified companies can get rebates for state-certified music album projects with at least $30,000 in production spending. Only the first $200,000 spent in Alabama qualifies. Rebates cover 25% of eligible spending excluding Alabama resident payroll, plus 35% of that payro… ## Sponsors and cosponsors - Sponsor: Lance Bell (Republican), Senate - Cosponsor: Bobby D. Singleton (Democratic), Senate - Cosponsor: Clyde Chambliss (Republican), Senate - Cosponsor: Dan Roberts (Republican), Senate - Cosponsor: David Sessions (Republican), Senate - Cosponsor: Donnie Chesteen (Republican), Senate - Cosponsor: Garlan Gudger (Republican), Senate - Cosponsor: Gerald H. Allen (Republican), Senate - Cosponsor: J. T. 'Jabo' Waggoner (Republican), Senate - Cosponsor: Jack W. Williams (Republican), Senate - Cosponsor: Josh Carnley (Republican), Senate - Cosponsor: Keith Kelley (Republican), Senate - Cosponsor: Larry Stutts (Republican), Senate - Cosponsor: Randy Price (Republican), Senate - Cosponsor: Robert Stewart (Democratic), Senate - Cosponsor: Rodger M. Smitherman (Democratic), Senate - Cosponsor: Steve Livingston (Republican), Senate - Cosponsor: Tom Butler (Republican), Senate - Cosponsor: Vivian Davis Figures (Democratic), Senate - Cosponsor: Will Barfoot (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-07 | Senate | Elliott Concur In and Adopt - Adopted Roll Call 1000 | pass | 34 | 0 | | | 2025-05-06 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1170 | pass | 101 | 0 | | | 2025-05-06 | House | Motion to Adopt - Adopted Roll Call 1169 | pass | 100 | 0 | 2 | | 2025-03-18 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 336 | pass | 30 | 0 | | | 2025-03-18 | Senate | Third Reading in House of Origin | pass | 29 | 0 | 1 | | 2025-03-18 | Senate | Orr motion to Adopt - Adopted Roll Call 335 | pass | 29 | 0 | 1 | ## Actions (30) - 2025-05-14: Enacted (Senate) - 2025-05-07: Elliott Concur In and Adopt - Adopted Roll Call 1000 (Senate) - 2025-05-07: Ready to Enroll (Senate) - 2025-05-07: Enrolled (Senate) - 2025-05-07: Delivered to Governor (Senate) - 2025-05-07: Signature Requested (House) - 2025-05-06: Ways and Means Education Engrossed Substitute Offered (House) - 2025-05-06: Motion to Adopt - Adopted Roll Call 1169 (House) - 2025-05-06: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1170 (House) - 2025-05-01: Read for the Second Time and placed on the Calendar (House) - 2025-04-30: Economic Development and Tourism 1st Amendment (House) - 2025-04-30: Ways and Means Education 1st Amendment (House) - 2025-04-30: Ways and Means Education 1st Substitute (House) - 2025-04-08: Re-referred to Committee in Second House (House) - 2025-04-03: Economic Development and Tourism 1st Amendment (House) - 2025-04-03: Reported Out of Committee Second House (House) - 2025-04-03: Read for the Second Time and placed on the Calendar (House) - 2025-03-18: Carried Over to the Call of the Chair (Senate) - 2025-03-18: Third Reading in House of Origin (Senate) - 2025-03-18: Orr 1st Amendment Offered (Senate) - 2025-03-18: Orr motion to Adopt - Adopted Roll Call 335 (Senate) - 2025-03-18: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 336 (Senate) - 2025-03-18: Engrossed (Senate) - 2025-03-18: Read for the first time and referred to the House Committee on Economic Development and Tourism (House) - 2025-03-18: Pending Committee Action in Second House (House) - 2025-02-20: Read for the Second Time and placed on the Calendar (Senate) - 2025-02-19: Reported Out of Committee House of Origin (Senate) - 2025-02-19: Reported Out of Committee House of Origin (Senate) - 2025-02-18: Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development (Senate) - 2025-02-18: Pending Committee Action in House of Origin (Senate) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB177-int.pdf) - Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB177-eng.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB177-enr.pdf) ## Related bills - HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions… (enacted) - SB331: Barbour County, compensation of the judge of probate further provided for (enacted) - SB102: Medicaid; providing presumptive eligibility to pregnant women (enacted) - HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cannabinoid products by Alcoholic Beverage Control Board imposed (enacted) - HB357: Tobacco products, heated tobacco product definition and tax provided for (enacted) - HB349: Russell County; sheriff, salary further provided (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB177-int.pdf) - [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB177-eng.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB177-enr.pdf) ## Related - [HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE…](https://policyrisk.com/state-bill/AL-HB52-2025rs) - [SB331: Barbour County, compensation of the judge of probate further provided for](https://policyrisk.com/state-bill/AL-SB331-2025rs) - [SB102: Medicaid; providing presumptive eligibility to pregnant women](https://policyrisk.com/state-bill/AL-SB102-2025rs) - [HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cann…](https://policyrisk.com/state-bill/AL-HB445-2025rs) - [HB357: Tobacco products, heated tobacco product definition and tax provided for](https://policyrisk.com/state-bill/AL-HB357-2025rs) - [HB349: Russell County; sheriff, salary further provided](https://policyrisk.com/state-bill/AL-HB349-2025rs) - [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-SB177-2025rs (as of 2026-10-19).