Sec. 44.33.233. - Eligibility.
(a) A film production is eligible for a tax credit under AS 43.98.030, if the
(1) producer has $100,000 or more in qualified expenditures in a consecutive 24-month period under AS 44.33.236 ;
(2) film office determines that the production is not contrary to the best interests of the state; and
(3) production is approved by the film office.
(b) In determining under (a) of this section whether a production is not contrary to the best interests of the state, the film office may consider
(1) the effect of the production on both the immediate and long-term prospects for the film industry in Alaska;
(2) the effect of the production on the employment of Alaska residents; and
(3) the effect of the production on the economy of the state.
(c) The following productions are not eligible, regardless of the production costs:
(1) news, weather, or current events programming;
(2) a production produced primarily for industrial, corporate, or institutional purposes, and for internal use;
(3) an advertisement, infomercial, or any other production that solicits funds, except for a commercial television advertisement produced for national distribution;
(4) a political advertisement; or
(5) a production that is determined by the film office to contain sexually explicit conduct as defined in 18 U.S.C. 2256.