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Shaudi is a Seattle-based musician, theatre artist, writer and social media marketing specialist. She holds degrees from Berklee College of Music and the University of Washington School of Drama.
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.
This legislative season saw major updates for New York’s popular program.
The first big change is great news for independent filmmakers. Independent productions now have their own budget, their own application window, and the opportunity to receive credits much faster than other types of productions benefitting from the program.
Given the infamously long wait times for disbursement historically associated with this state’s program and the cash flow challenges independent film teams can face, this last point is a particularly big one. This new program is a pilot of sorts, and is currently set to run for the next three years.
Speaking of long payout wait times, the program has taken steps to ensure that all production credits now pay out faster by allowing production credits to be claimed in the same allocation year, eliminating the previous additional waiting period.
Other major developments for The Big Apple’s program include the Production Plus Program, a “slate bonus” which rewards companies for working on multiple projects in the state. Note that this program is retroactive and is also currently a three year pilot.
There’s also a brand-new music scoring bonus offering a bump on qualified in-state costs when five or more musicians are hired in New York.
The individual compensation cap has also been eliminated, though an above-the-line aggregate cap still remains.
With this program in such a strong position, there’s never been a better time to consider taking advantage of it—particularly for independent productions!
The biggest change to New Jersey’s incentive program is for unscripted content.
Previously limited and strict, the program has been made more accessible for unscripted projects. Productions can now qualify by meeting either a particular percentage of in-state vendor spending or one million dollars in per-production expenses with in-state vendors, where it used to require both. The required episode order has also been reduced.
New Jersey’s program is also introducing several new bonuses, including incentives for relocating TV productions, promoting the state, and hiring in distressed areas. The latter replaces the previous diversity program. More clarity about these new bonuses is coming soon, and you can follow Wrapbook on social media to stay up to date about developments like this!
One final program evolution that will have accounting teams in particular rejoicing—the program will now allow the filing of tax returns based on the date credits are issued to your production, instead of the date your production applied. This means there’s no more need to file amendments, streamlining the process significantly.
Georgia’s production incentive program remains very strong, with several notable updates.
The post facilities credit has been reinstated, providing additional support for post-production houses. The strictness of the highly involved audit process has been eased slightly compared to last year—though it remains mandatory and detailed.
Additionally, the loan-out withholding has been further reduced, continuing a trend of annual reductions, with payroll providers like Wrapbook typically managing the loan-out withholding process.
The Savannah cash rebate, a local incentive which can be stacked with the state incentive program, saw an increase in its annual funding.
Alabama has increased its funding for the production incentive program, with a portion now specifically allocated for music album production, a newly eligible category.
While there are no major updates to Louisiana’s incentive program, there are a few changes worth noting.
Louisiana’s annual cap has been lowered, but in practice, this is unlikely to significantly affect most productions. The program has also reduced withholding requirements, which is great news for talent.
The new program changes also eliminate individual project caps, leaving only an above-the-line aggregate cap.
Finally, the program’s screenplay bonus remains in place, but there is buzz about the bonus potentially shifting in the future.
Indiana’s recently established incentive program grew steadily with a major change this session. With the credit now fully transferable, out-of-state producers can benefit more easily by selling or transferring unused credits, making Indiana’s incentive more accessible and attractive, particularly for independent productions.
This is currently a lightly funded program, with a $2 million budget and a recently extended 2031 sunset date. However, it’s well worth considering and keeping an eye on as it continues to evolve.
Wisconsin has established a brand-new film credit program, which goes into effect January 1, 2026.
Like Indiana, Wisconsin appears to be considering the needs of independent productions with its program, as fully transferable programs offer greater cash flow and financial flexibility.
Iowa’s film incentive is back after a long hiatus—the program hasn’t been active since 2009. The state is now offering a new rebate program, structured as a grant, and is testing it out over a two-year pilot period.
Full guidelines are expected from Produce Iowa by early October 2025. Independent productions in particular should definitely keep an eye on this opportunity, as it’s designed to be especially accessible and supportive for them.
Oklahoma’s film incentive program continues to evolve, with clearer language around bonuses and the addition of live-audience episodic TV as a new qualifying category.
A new loan-out withholding has also been implemented, so be sure to inform your talent to avoid any surprises, though payroll companies can handle the practical details.
Productions can also stack the Cherokee Film Incentive, a local program, on top of the state credit.
The most significant update to Texas’ program is that its budget has been considerably increased, to a $300 million biannual budget.
This is a tiered program that has upped both its tiers and its base credit percentages.
Texas has also introduced new bonuses, including discretionary Texas Heritage, faith-based, and historic site bonuses, a new rural bonus (formerly the “underutilized area” bonus), and a post bonus. The veteran bonus remains unchanged.
Also, the resident requirement has been relaxed to just 35% of the team, making it easier to shoot in Texas, though it will increase gradually until it returns to 50% in 2031 as the state continues to build its local infrastructure.
The Montana program update is a unique one, as the incentive program is currently on pause until 2029.
That said, the recent legislative session introduced several changes that will go into effect once the program resumes. Unscripted productions are now eligible, new carve-outs have been added specifically for independent projects, and bonuses for veterans have been introduced. Additionally, the program has been extended through 2045.
Interested in applying for this program? Even though it’s on pause, it’s always worth reaching out to the Montana Film Office to discuss your project.
California’s Version 4.0 film incentive program is now live, with several updates since its initial announcement. Funding has been increased to $750 million, and the program now offers an option to make credits refundable. Independent productions have their own carve-out and can still select a fully transferable credit.
The diversity opt-in program has also been refined: productions that fail to meet approved diversity goals may face up a reduction in their credit, unless they qualify as a small-budget independent film.
New safety requirements have also been introduced, with credits potentially completely withheld if compliance isn’t met.
The definition of independent productions has been adjusted, meaning a wider range of productions can qualify as indies under this program.
Finally, new, streamlined bonuses have been introduced. Key bonuses include out-of-LA-zone filming (not available to indies or relocating productions), local labor hire bonus (available to indies), and VFX spend (not available to indies).
There’s also a bonus for hiring one to four trainees, which is launching at the beginning of 2026, to be awarded at the California Film Commission’s discretion.
Now let’s take a quick look at a few states that saw small adjustments or announcements related to their incentive programs throughout this legislative session.
A bill to terminate this very popular program was blocked this year, and the program remains intact.
This state’s film office has undergone a rebranding and is now known as Kentucky Film Office.
Maryland received approval for their funding, and their annual funding remains at $12 million.
Nebraska added a new refundable credit, known as the Cast and Crew Nebraska Act. This mirrors their existing grant and opens up additional funding for the program.
There was an effort to pass bills to bring additional budget to the Nevada incentive program, which all failed. However, there’s been talk of a special legislative session, so these bills may not be completely off the table yet.
A bill aimed at eliminating Hawaii’s GET tax was proposed but ultimately failed. While there is no change for now, it’s encouraging to see the state considering reforms in this area.
This state’s solid film incentive program saw an increase in funding.
Ohio’s application window, which was previously extremely strict, will be opening up starting September 30, 2025. Productions should reach out to the Ohio Film Office with any questions.
Arizona’s newer film incentive program has no recent changes, but productions should stay tuned for potential updates.
North Carolina and Arkansas are considering updates to their programs, but no official changes have been made yet.
And that’s our summer incentive roundup! Film incentive programs are always changing, so we share these roundups every spring and summer to keep you in the loop.
Bookmark our virtual event page to stay up to date—our team loves helping productions discover the right programs for their projects and make the most of their benefits.
Looking to delve deeper into the world of production incentives? Check out Wrapbook’s Production Incentive Center, full of up-to-date resources, tips, and guides curated by our in-house incentive experts to help productions of all sizes take full advantage of credits, bonuses, and rebates nationwide.
Film incentive programs can be pivotal for your film or TV project budget. They can even play a defining role in whether a project gets made.
But they’re far from straightforward. Keeping track of all the programs is a challenge, and legislative changes can sometimes affect eligibility or how well a program fits your project. Even minor updates can have a major impact.
That’s where Wrapbook comes in. We’re here to guide you through the most notable changes to this summer’s incentive programs and help you understand what they mean for your production.
Watch our on-demand recording of the Incentives Summer Roundup, hosted by Wrapbook’s in-house incentive expert, Ryan Broussard.
As Wrapbook’s VP of Sales and Production Incentives, Ryan leads our team of in-house production incentive experts. He brings nearly two decades of industry experience to his role, and his resume includes key positions at many of the major production payroll legacy companies.
Many states saw consequential shifts to their incentive programs throughout this legislative session. Let’s take a look at the changes that will have the biggest potential impacts on filmmakers and their teams.
This is simply a high-level overview of the major program changes to keep on your radar.
For a deeper dive into each state’s program, we recommend reaching out to the film office of the state you’re considering, checking out our comprehensive Production Incentive Center or contacting Wrapbook directly with your questions!
