n for approval.
05 (b) Except as provided in (k) of this section, the base amount of a tax credit
06 awarded under this section is equal to 30 percent of the qualified expenditures of a
07 production.
08 (c) In determining the amount of the tax credit and subject to approval by the
09 Alaska Film Incentive Review Commission, the applicable percentage provided by (b)
10 of this section shall be increased by the film office based on the following criteria:
11 (1) an additional 20 percent of qualified expenditures that are wages
12 paid to Alaska residents;
13 (2) an additional six percent of qualified expenditures made in a rural
14 area; and
15 (3) an additional two percent of qualified expenditures made in the
16 state between October 1 and March 30.
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