Join the Crew
Get the best resources for producers delivered to your mailbox
Get the best resources for producers delivered to your mailbox
Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
Wisconsin and Iowa have both approved new film incentive programs set to roll out in 2026, marking a meaningful expansion of production support in a region that has long been underrepresented in the national incentive landscape.
For producers planning projects in 2026 and 2027, these two new film incentives are worth serious consideration. In this article, we’ll explore what the new Iowa and Wisconsin film incentives offer and how producers can make the most of the new programs.
The launch of new film incentive programs in Wisconsin and Iowa reflects a broader shift underway across the United States.
After several years of contraction and recalibration in film and television production, states are leaning into incentives more than ever to encourage job growth, local spending, and long-term industry development.
In December 2025, Illinois expanded its longstanding film incentive, increasing credit percentages and introducing new bonuses to promote rural production, relocating television series, and environmentally sustainable projects. Illinois’s expansion followed significant updates to programs in California, New York, Texas, and Louisiana—among other states—earlier in the year.
Wisconsin and Iowa now become the latest states to court production with film incentive programs. While neither state is new to incentives (both operated programs that lapsed more than a decade ago), their relaunched funds signal a renewed commitment to rebuilding local production ecosystems and competing with neighboring states that have steadily attracted work over the past decade.
For producers, these first few months of 2026 are an opportunity to get prepared. Iowa’s incentive program will begin accepting applications on February 2 and applications for Wisconsin’s program are expected to open this coming spring.
Now is the time to track regulatory updates, revisit long-range budgets, and flag projects that could align with these incentives once applications open later in the year.
Wisconsin formally established its new film incentive with the passage of the state budget in July 2025. That budget created both the new transferable film tax credit and authorized the formation of a Wisconsin Film Office.
Signed into law by Governor Tony Evers in July 2025, the Wisconsin budget marked Wisconsin’s official return to the incentive landscape after more than a decade without a statewide program.
The effort was backed by industry advocates, local filmmakers, and economic development groups who argued that the lack of incentives had pushed production and spending across state lines.
Now in early 2026, the state has cleared several key milestones, including early-stage administrative planning. Advisory discussions and film office coordination are underway, with final program rules still in development. Program rollout and open application period is expected by spring 2026.
Wisconsin’s new incentive offers a 30% transferable tax credit on qualifying production expenditures for taxable years beginning after December 31, 2025. Productions can earn the credit on eligible in-state spending, including physical production costs and resident labor.
Eligible productions will include feature films, short films, scripted and unscripted television series, documentaries, and commercials. Productions running 30 minutes or longer must spend at least $100,000 in Wisconsin to qualify, while shorter projects must meet a $50,000 spend threshold.
Annual funding for the program is capped at $5 million, with individual projects eligible to receive up to $1 million in tax credits.
Public messaging around the program has emphasized rebuilding in-state production capacity and generating durable economic impact. State officials have highlighted job growth, local hiring, and the use of Wisconsin-based vendors and locations as central goals.
While the framework is clear, several operational details are still to come. Producers are awaiting guidance on qualifying expenditure definitions, residency requirements, potential compensation caps, and whether bonus tiers or uplifts will be available.
Clarity on application procedures, audit requirements, and payment timelines is also expected as the program moves closer to launch.
Based on state communications, formal guidelines and an application portal should emerge in the first half of the 2026 calendar year.
For now, flexibility is key. Producers should follow official Wisconsin Film Office communications closely, build incentive contingencies into their budgets, and assess whether upcoming projects could realistically align with the projected rules and timelines.
Early planning will make it easier to move quickly once the program is fully operational.
Wrapbook explored Wisconsin film incentives in more depth during a recent episode of the On Production podcast. You can listen to the episode Filming in Wisconsin: What the New Incentives Mean for You for additional insight.
Wrapbook will release a full Wisconsin incentive breakdown once official program rules are finalized and published.
Iowa’s return to production incentives takes the form of the Iowa Film Rebate Program, a reimbursement program designed for Iowa-based film studios producing qualified projects in the state.
The Iowa Film Rebate Program was established through Senate File 657, which was signed into law in June 2025.
Iowa’s reentry into the incentive space is part of a broader restructuring of the state’s economic development strategy. Lawmakers have framed the rebate as both an economic tool and a means of rebuilding trust with the production community after years without a dedicated incentive.
The new Iowa incentive is a two-year pilot program, offering a 30% rebate on qualified in-state production spending. The program is currently authorized for 2026 and 2027, with any extension beyond that period still to be determined.
A total of $4 million in rebate funds is available through June 30, 2027, and productions must meet established financial thresholds to qualify.
To be eligible, a project must have a total budget of at least $1 million, with a minimum of $500,000 in qualifying Iowa expenditures. Those expenses must be incurred and paid within the period between contract execution and June 30, 2027.
Only Iowa-based production facilities may apply, and studios must complete an initial certification process to be recognized as a “Qualified Production Facility.” Once certified, eligible applicants may submit rebate requests for one or more qualified productions.
Producers should consult the Produce Iowa office and the Iowa Film Rebate fact sheet to determine if they meet the definition of a “Qualified Production Facility.”
Applications for the program will be accepted from February 2, 2026 through March 16, 2026.
Applicants must register through the Iowa Economic Development Authority’s Opportunity Iowa Portal. The process involves two parts: one to certify the studio facility and one to request rebate funding for a specific project. Documentation such as studio verification, proof of past productions, and full budget and funding details are required to complete the application.
Final rebate awards depend on meeting reporting and compliance requirements, including a third-party CPA examination of qualified expenditures before payment is made.
State officials have emphasized goals that include revitalizing local crews and vendors, supporting small businesses, and leveraging film and television production to drive tourism and creative-sector job growth.
With official guidelines now published, early 2026 is an opportune time for producers to focus on application readiness.
Producers considering fall 2026 or 2027 productions should assess whether their companies qualify as Iowa facilities, connect with local crew and vendor networks, and begin gathering documentation required for the February application window.
Keep an eye out for Wrapbook’s full breakdown of the Iowa Film Rebate Program, coming soon.
The return of incentives in Wisconsin and Iowa adds new momentum to Midwestern production. Alongside established programs in Minnesota and Illinois, producers may soon have more flexibility to build regional production strategies that balance cost, geography, and crew access.
Over time, these programs could support a wider range of projects, from independent features and commercials to larger studio-backed productions. Just as importantly, they may help stabilize and grow local workforces that have endured long stretches without consistent incentive support.
The new film incentives offered by Wisconsin and Iowa should be viewed as near-term opportunities.
Producers looking to capitalize on Iowa’s rebate should prepare ahead of the February 2 to March 16 application window and be ready to satisfy the program requirements for a qualified Iowa-based production facility.
Filmmakers with questions about the Iowa Film Rebate Program are encouraged to reach out to Produce Iowa either by email at film@iowaeda.com or phone at (515) 348-6200.
Producers with an eye toward Wisconsin’s new transferable film tax credit should use this period of time before applications open to prep their projects and wait for final guidance on rules and timelines from the Wisconsin Film Office.
This is the perfect moment to plan strategically, engage financial and legal advisors, and prepare internal systems for compliance once program details are finalized. Staying informed now will make it easier to move decisively later.
Wisconsin and Iowa’s 2026 incentive launches represent a meaningful expansion of opportunity for Midwestern production. While some details remain in flux, the direction is clear: more states are competing for production, and producers will soon have additional tools to stretch budgets without sacrificing creative ambition.
Wrapbook will continue tracking updates throughout 2026. Follow our blog for ongoing coverage, and check out Wrapbook’s Production Incentive Center for up-to-date guidance on film incentives all across the United States.
