Do you have anything to support that claim? Sound a lot like BS.
My State Representative is my source, it was talked about at a townhall.
Also read the last bullet point under program processes tab on the website which reads:
“The awarded film tax credit certificate is immediately available for purchase by a person or entity with a tax liability in Alaska. Utilization of a film tax credit is now available against eight state tax types.”
http://www.film.alaska.gov/incentives/