The bill amends Sections 41-7A-1, 41-7A-42, and 41-7A-43 of the Code of Alabama 1975, transferring the authority to appoint the Director of the Alabama Film Office and determine their salary from the Governor to the Secretary of the Alabama Department of Commerce. The new provisions allow the Secretary to establish the salary, which must be approved by the Governor, eliminating the previous salary cap of $48,000 and the requirement for cost-of-living adjustments. Additionally, the definition of "department" is updated to specifically refer to the Alabama Department of Commerce, replacing the term "CommerceRevenue." The bill also introduces a rebate program for qualified production companies in Alabama, allowing them to receive a 25% rebate on production expenditures (excluding payroll for Alabama residents) and a 35% rebate on payroll for residents, contingent upon meeting a minimum expenditure threshold of $500,000. It clarifies that individual episodes of a television series or commercials can be aggregated to meet the rebate requirements. Furthermore, the bill establishes that the department and the Commissioner of the Department of Revenue will be responsible for promulgating necessary rules for administration, replacing the previous reference to and the office. The act is set to take effect on June 1, 2024.