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 legal language specifies that the salary will be established by the secretary and approved by the Governor, eliminating the previous cap of $48,000 and the requirement for cost-of-living adjustments. Additionally, the definition of "department" is updated to refer specifically to the Alabama Department of Commerce, replacing the term "CommerceRevenue." The bill also introduces a rebate program for qualified production companies, 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. For music video productions, a rebate is available for expenditures exceeding $300,000, with a cap of $200,000 for expenses incurred thereafter. The bill clarifies that individual episodes of a television series or commercials can be aggregated to meet rebate requirements, and it assigns the department and the Commissioner of the Department of Revenue the responsibility to adopt necessary administrative rules, replacing the previous mention of and the office. The act is set to take effect on June 1, 2024.