Alaska

Alaska's Current Film Incentive Status

Alaska does not currently have an active state film tax credit or rebate program. The state's previous film incentive program was terminated in 2015 following a legislative decision not to renew it. From 2015 through early 2026, productions filming in Alaska have done so without the benefit of a statewide financial incentive specifically for film and television.

However, the state's extraordinary natural landscapes continue to draw documentary and reality television productions, adventure content, and select feature films that benefit from Alaska's unique visual identity in ways that no other location can replicate.

Proposed Legislation: HB 113

Alaska lawmakers introduced House Bill 113 in the 34th legislative session with the goal of reinstating a film production incentive. If enacted, HB 113 would create the Alaska Film Production Promotion Program, offering a 25% base transferable tax credit on qualified expenditures. Additional uplifts would be available: 5% for wages paid to Alaska resident crew, 2% for spending in rural Alaska communities, and 2% for filming during the off-season (October 1 through March 30).

The proposed program would carry a $20,000,000 annual cap, a minimum spend requirement of $100,000 over a 24-month period, and a sunset date of July 31, 2035. Productions would be required to provide a CPA-certified expenditure report and include an Alaska screen credit in the final production. As of early 2026, HB 113 had been referred to the Finance Committee but had not yet been signed into law. Productions should verify current status before making location decisions based on this legislation.

Eligible Production Types (If HB 113 Passes)

The proposed program would cover feature films, television series, documentaries, and commercial productions meeting the minimum expenditure threshold. The transferable credit structure would allow productions without Alaska tax liability to sell credits to Alaska taxpayers.

What Alternatives Exist for Alaska Productions

Without a state-level incentive, productions filming in Alaska should plan their budgets assuming no rebate or credit recovery on qualified spend. Some strategies to manage Alaska production costs include:

• Negotiating favorable location agreements directly with the Alaska Film Office and local municipalities
• Leveraging Alaska's unique scenery as a primary production value (reducing the need for visual effects and set construction)
• Working with local Alaskan vendors and crew to reduce logistics and transportation costs
• Applying for local economic development grants where available from specific municipalities

Why Productions Still Film in Alaska

Despite the absence of a financial incentive, Alaska offers production value that cannot be reproduced elsewhere. Glaciers, tundra, dense boreal forests, dramatic coastlines, and wildlife are native to the state and command premium licensing when used in content. Reality television series, nature documentaries, and adventure formats regularly choose Alaska for its authentic settings. The state's film office can assist with permits, location scouting, and connecting productions to local vendors and crew who know the terrain.

Productions interested in filming in Alaska should contact the Alaska Film Office for current permitting requirements and to monitor the progress of HB 113 through the legislature.