Section 3.188.020. Eligibility.

	(a)  To satisfy the minimum qualified expenditure requirement of AS 44.33.233(a)(1) for a film production tax credit, a producer must incur at least $100,000 in qualified expenditures during production of a single film, video, television program, or commercial. Multiple episodes of a television series that will air during one television season and multiple music videos marketed together as one product may be aggregated to qualify as a single television program or video.  
	(b)  When calculating the 24-month qualification period of AS 44.33.233(a)(1), the period begins on the date on which the film office issues the notice of qualification to the producer or on the date agreed upon by the film office and the producer.  
	(c)  The exclusion under AS 44.33.233(c)(1) of news, weather, or current events programming from eligibility  
		(1) applies to an ongoing television program created primarily to present news, weather, or current events; and  
		(2) does not apply if a film, video, or television program is a documentary.  

Authorities

44.33.233;44.33.238

Notes

Reference

3 AAC 188.040
3 AAC 188.050

Authority

AS 44.33.233 AS 44.33.238

History

Eff. 6/18/2009, Register 190