Film Incentive Center
Compare States
Compare State Incentives
Search and select two or more states to compare production incentive details.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
West Virginia
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Web Series, Reality TV, Scripted TV, Feature Film, Post Production, Miniseries, MOW
Basic Incentive Information
- Spend27%
- Above the Line Residents27-31%
- Above the Line Non-Residents27-31%
- Below the Line Residents27-31%
- Below the Line Non-Residents27-31%
- Minimum Spend$50,000
- Funding CapNone
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $50,000 minimum spend.
A written proposal is required in order to be accepted.
A written proposal is required in order to be accepted.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Local Bonus: a 4% bump on all base credits for production companies that employ 10 or more West Virginia residents as part of their full-time employees working in the state or as apprentices working in the state.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Applicant must submit a proposal to the Office of Economic Development.
This program is not first-come, first-served. If approved, the applicant will be provided a list of requirements from the Office of Economic Development which includes but is not limited to: required screen credit, required project completion, required a tax return, and a commitment to pay all vendors and labor incurred in the state.
This program is not first-come, first-served. If approved, the applicant will be provided a list of requirements from the Office of Economic Development which includes but is not limited to: required screen credit, required project completion, required a tax return, and a commitment to pay all vendors and labor incurred in the state.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Airfare and Insurance will qualify if purchased through a local agency. All wages qualify if subject to WV income tax.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Office of Economic Development
90 Mac Corkle Avenue SW, South Charleston, WV 25303
Chelsea Ruby
Commissioner of Tourism
304 957 9382
Last Updated Date
August 14, 2023
Sunset Date
December 31, 2027
Alaska
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Additional Information
Sorry, but currently, this jurisdiction does not have a production incentive
Contact the film office for more details.
Read MOre
Read Less
Film Office
Department of Commerce, Division of Economic Development, Film
550 W 7th Ave, Suite 1770, Anchorage, AK 99501
N/A
Development Specialist
907 269 8190
Last Updated Date
August 14, 2023
Sunset Date
Pennsylvania (Post Production Only)
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Post Production
Basic Incentive Information
- Spend25%
- Above the Line Residents25-30%
- Above the Line Non-Residents25-30%
- Below the Line Residents25-30%
- Below the Line Non-Residents25-30%
- Minimum SpendNone
- Funding Cap$100,000,000
- Project Cap$20,000,000
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Eligibility is determined by the type of post-production activity and whether the post-production expenses are incurred at a qualified post-production facility.
Eligible expenses for post-production activities include: picture, sound and music editorial; rerecording and mixing; visual effects; graphic design; original scoring; animation; musical composition; mastering; and dubbing.
Only expenses incurred at a qualified post-production facility, either as part of the total production activities of a film that qualifies for a tax credit or as a standalone post-production project, are eligible for the full 30% credit.
Eligible expenses for post-production activities include: picture, sound and music editorial; rerecording and mixing; visual effects; graphic design; original scoring; animation; musical composition; mastering; and dubbing.
Only expenses incurred at a qualified post-production facility, either as part of the total production activities of a film that qualifies for a tax credit or as a standalone post-production project, are eligible for the full 30% credit.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Qualified Facility Bonus: a 5% bump (from 25% to 30%) for post-production occurring at a qualified post-production facility. A list of qualified facilities is available on the Department of Community & Economic Development’s website.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit a complete application package with fee no sooner than 90 days prior to the start date of post-production in Pennsylvania.
The application fee is .2% of the anticipated amount of credits, not to exceed $10,000. This fee is waived for productions with budgets of $1,000,000 or below.
Application review occurs during one of the following 90-day periods: July 1 through September 30; October 1 through December 31; January 1 through March 31; or April 1 through June 30.
The application fee is .2% of the anticipated amount of credits, not to exceed $10,000. This fee is waived for productions with budgets of $1,000,000 or below.
Application review occurs during one of the following 90-day periods: July 1 through September 30; October 1 through December 31; January 1 through March 31; or April 1 through June 30.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
*There is a compensation cap of $15,000,000 in aggregate payments for principal actors, whether directly or through a loan-out company.
The project cap is 20% of the annual cap at the time of application.
Monthly reports are required within five business days of the end of each month.
Loan-out companies must register with the state.
The tax credit has a three year carry-forward.
The project cap is 20% of the annual cap at the time of application.
Monthly reports are required within five business days of the end of each month.
Loan-out companies must register with the state.
The tax credit has a three year carry-forward.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Pennsylvania Film Office
Commonwealth Keystone Building, 400 North Street, 4th Floor, Harrisburg, PA 17120-0225
Nicolas Odato
Economic Development Analyst II
717-720-1416
Last Updated Date
August 14, 2023
Sunset Date
Missouri
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Commercials, Documentaries, Web Series, Reality TV, Scripted TV, Interactive, Feature Film, Post Production, Miniseries, MOW
Basic Incentive Information
- Spend20%
- Above the Line Residents20%
- Above the Line Non-Residents20%
- Below the Line Residents20%
- Below the Line Non-Residents20%
- Minimum Spend$100,000 ($50,000 for under 30 mins)
- Funding Cap$16,000,000 (half for feature, half for TV)
- Project Cap$8,000,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
For projects 30 minutes and under, the minimum spend is $50,000. For projects over 30 minutes, the minimum spend is $100,000.
For projects with qualifying expenses under $5,000,000, two Missouri apprentices or veterans are required on the crew. For projects spending $5,000,000 to $9,999,999, three apprentices or veterans are required. For projects spending $10,000,000 to $14,999,999, six apprentices or veterans are required. For projects spending $15,000,000 or more, eight apprentices or veterans are required.
Projects must submit an economic impact report.
For projects with qualifying expenses under $5,000,000, two Missouri apprentices or veterans are required on the crew. For projects spending $5,000,000 to $9,999,999, three apprentices or veterans are required. For projects spending $10,000,000 to $14,999,999, six apprentices or veterans are required. For projects spending $15,000,000 or more, eight apprentices or veterans are required.
Projects must submit an economic impact report.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Majority Missouri Bonus: a 5% bump if at least 50% of the project is filmed in Missouri.
Rural Area Bonus: a 5% bump if at least 15% of qualified expenses are incurred in a rural/blighted area of Missouri.
Resident Advancement Bonus: a 5% bump if at least three production departments advance a Missouri resident to the next level in their craft.
Positive Portrayal Bonus: a 5% bump if the production paints Missouri in a positive light (supporting documents required).
Select County Bonus: a 2% bump (10% of the 20% base credit) if the production office is located in a Second, Third or Fourth Class County, as determined by the state.
Rural Area Bonus: a 5% bump if at least 15% of qualified expenses are incurred in a rural/blighted area of Missouri.
Resident Advancement Bonus: a 5% bump if at least three production departments advance a Missouri resident to the next level in their craft.
Positive Portrayal Bonus: a 5% bump if the production paints Missouri in a positive light (supporting documents required).
Select County Bonus: a 2% bump (10% of the 20% base credit) if the production office is located in a Second, Third or Fourth Class County, as determined by the state.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The application window opens September 1st and supporting documents, including an economic impact report, are required.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Second, Third, and Fourth Class Counties are any that are not included in the following list: Boone, Buchanan, Camden, Cape Girardeau, Cass, Christian, Clay, Cole, Franklin, Greene, Jackson, Jasper, Jefferson, Platte, St. Charles, St. Francois, St. Louis, and Taney counties, as well as the City of St. Louis.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Missouri Department of Economic Development
301 West High Street, Suite 290, Jefferson City, MO 65101
Grace Smith
Economic Incentive Specialist
(573) 526-3566
Last Updated Date
October 13, 2023
Sunset Date
December 31, 2029
New York (Digital Gaming Media)
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Web Series, Interactive
Basic Incentive Information
- Spend25%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line Residents25-35%
- Below the Line Non-Residents25-35%
- Minimum Spend$100,000
- Funding Cap$5,000,000
- Project Cap$1,000,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit Required
- Screen Credit RequiredYes
Project Criteria
Applicants must meet the definition of a NY Digital Gaming production company and be structured in that fashion.
New York State production costs must be at least 75% of the project’s total production costs.
New York State production costs must be at least 75% of the project’s total production costs.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Upstate Bonus: a 10% bump on qualified expenses incurred in certain Upstate counties, including Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, and Yates. This means that for Upstate spending, the full credit is 35%.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Projects must first submit an initial application, including a project summary, game design document, estimated budget, estimated schedule, and diversity plan, in order to determine eligibility. Initial applications are due prior to the start of production but no more than 90 days prior.
Once the initial application is approved, projects must submit a final application, including a finalized project summary, employment report, related persons report, proof of screen credit, ledger reports, and diversity report. Final applications are due after the project has been completed and all costs have been incurred.
Once the initial application is approved, projects must submit a final application, including a finalized project summary, employment report, related persons report, proof of screen credit, ledger reports, and diversity report. Final applications are due after the project has been completed and all costs have been incurred.
Contact the film office for more details.
Read MOre
Read Less
Film Office
New York State Governor's Office for Motion Picture & TV Development (the Office)
633 Third Avenue, 36th Floor, new York, NY 10017
Connie McFeeley
Director
212 803 2328
Last Updated Date
August 14, 2023
Sunset Date
January 1, 2028
Oklahoma
Incentive Type:
Grants / Rebates
Qualifying Production Types
Animation, Commercials, Documentaries, Web Series, Reality TV, Scripted TV, Feature Film, Visual Effects, Post Production, Miniseries, MOW
Basic Incentive Information
- Spend30%
- Above the Line Residents20-30%
- Above the Line Non-Residents20-30%
- Below the Line Residents20-30%
- Below the Line Non-Residents20%
- Minimum Spend$25,000
- Funding Cap$30,000,000*
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
In addition to meeting the $25,000 minimum Oklahoma spend, projects must have a total budget of at least $50,000.
The base credit is tiered: if less than 25% of crew are Oklahoma Residents, there is a 10% base; if 25-45% of crew are OK Residents, there is a 15% base; if 45% or more of crew are OK Residents, the project is eligible for the full 20% base.
For TV projects to be eligible, either 75% of the series season must be filmed within the state or, for an episodic television pilot, more than 75% of the pilot must be filmed within the state.
For projects that are not major from studios or are not shown to have full financing from an approved source, a bond is required.
Apprentices are required for every production in the program with the amount depending on direct expenditures:
-For projects with a budget of $7,500,000 or less, two apprentices are required.
-For projects with a budget between $7,500,000 and $15,000,000, four apprentices are required.
-For projects with a budget between $15,000,000 and $15,000,000, eight apprentices are required.
-For projects with a budget greater than $25,000,000, sixteen apprentices are required.
For every apprentice position that was required but not filled, a 0.5% deduction from the base will be applied to the final payout.
The base credit is tiered: if less than 25% of crew are Oklahoma Residents, there is a 10% base; if 25-45% of crew are OK Residents, there is a 15% base; if 45% or more of crew are OK Residents, the project is eligible for the full 20% base.
For TV projects to be eligible, either 75% of the series season must be filmed within the state or, for an episodic television pilot, more than 75% of the pilot must be filmed within the state.
For projects that are not major from studios or are not shown to have full financing from an approved source, a bond is required.
Apprentices are required for every production in the program with the amount depending on direct expenditures:
-For projects with a budget of $7,500,000 or less, two apprentices are required.
-For projects with a budget between $7,500,000 and $15,000,000, four apprentices are required.
-For projects with a budget between $15,000,000 and $15,000,000, eight apprentices are required.
-For projects with a budget greater than $25,000,000, sixteen apprentices are required.
For every apprentice position that was required but not filled, a 0.5% deduction from the base will be applied to the final payout.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Rural County Bonus: a 3% bump if at least 25% of filming days occur on location in a county of less than 250,000 people. Filming must happen on location; soundstage production is not included.
Small Municipality Bonus: a 2% bump if at least 25% of filming occurs on location in a municipality of less than 25,000 people. Filming must happen on location; soundstage production is not included.
Soundstage Bonus: a 5% bump if 25% of the project is filmed at a certified soundstage facility as deemed by the state. 3% of direct expenditures must be spent at the soundstage in addition to meeting the 25% filming threshold.
Multi-Film Deal Bonus: a 5% bump for production companies that film three or more projects in three years in Oklahoma. In order for each project to receive the 5% bonus, it must film at least 75% of principal photography in Oklahoma. 5% of the direct spend will be held back on the first and second project and paid out at the completion of the third project.
TV Bonus: a 2% bump for TV pilots and 5% bump for seasons of TV. If a pilot is part of a multi-film deal, the project can qualify for the multi-film 5% but cannot
also receive the pilot 2%.
Music Bonus: a 2% bonus if at least 1% of qualified expenditures are spent on Oklahoma music production, recording, mixing, composition, or licensing of Oklahoma music.
Bonuses can be combined for a maximum credit of 30%.
Small Municipality Bonus: a 2% bump if at least 25% of filming occurs on location in a municipality of less than 25,000 people. Filming must happen on location; soundstage production is not included.
Soundstage Bonus: a 5% bump if 25% of the project is filmed at a certified soundstage facility as deemed by the state. 3% of direct expenditures must be spent at the soundstage in addition to meeting the 25% filming threshold.
Multi-Film Deal Bonus: a 5% bump for production companies that film three or more projects in three years in Oklahoma. In order for each project to receive the 5% bonus, it must film at least 75% of principal photography in Oklahoma. 5% of the direct spend will be held back on the first and second project and paid out at the completion of the third project.
TV Bonus: a 2% bump for TV pilots and 5% bump for seasons of TV. If a pilot is part of a multi-film deal, the project can qualify for the multi-film 5% but cannot
also receive the pilot 2%.
Music Bonus: a 2% bonus if at least 1% of qualified expenditures are spent on Oklahoma music production, recording, mixing, composition, or licensing of Oklahoma music.
Bonuses can be combined for a maximum credit of 30%.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Apply no more than one year prior to preproduction and no less than 45 days prior to pre-production.
Applications should include the most current version of the shooting script, the production budget and proof that 50% of funding is in place at the time of application. 100% of funding must be in place 30 days prior to principal photography.
Spending must take place within two years after pre-qualification has been issued.
Prrojects are accepted into the program on a case-by-case basis.
Applications should include the most current version of the shooting script, the production budget and proof that 50% of funding is in place at the time of application. 100% of funding must be in place 30 days prior to principal photography.
Spending must take place within two years after pre-qualification has been issued.
Prrojects are accepted into the program on a case-by-case basis.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Salaries paid to non-resident ATL and BTL loan-outs and LLCs can qualify for a credit of up to 30% (base 20% plus bonuses), but non-resident ATL salaries are capped at 25% of total spend.
Of the $30,000,000 annual cap, $7,500,000 is allocated for productions with less than $7,500,000 in Oklahoma spending, and the remaining $22,500,000 is allocated for productions with $7,500,000 or more in Oklahoma spending.
For BTL non-resident crew’s wages to qualify, they must be paid through a payroll company; crew cannot be compensated as contract labor.
BTL non-resident crew’s compensation is not eligible for bonuses.
The Point-of-Purchase sales tax exemption may not be combined with the rebate.
Underlying rights for screenplays and novels paid to an Oklahoma entity or individuals with Oklahoma tax liability qualify for the rebate.
The previous rebate program with the base of 35% will remain active until 2027 to pay out those grandfathered in, but no new application shall be submitted for that program going forward.
Of the $30,000,000 annual cap, $7,500,000 is allocated for productions with less than $7,500,000 in Oklahoma spending, and the remaining $22,500,000 is allocated for productions with $7,500,000 or more in Oklahoma spending.
For BTL non-resident crew’s wages to qualify, they must be paid through a payroll company; crew cannot be compensated as contract labor.
BTL non-resident crew’s compensation is not eligible for bonuses.
The Point-of-Purchase sales tax exemption may not be combined with the rebate.
Underlying rights for screenplays and novels paid to an Oklahoma entity or individuals with Oklahoma tax liability qualify for the rebate.
The previous rebate program with the base of 35% will remain active until 2027 to pay out those grandfathered in, but no new application shall be submitted for that program going forward.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The Oklahoma Film & Music Office
120 N. Robinson Avenue, Suite 600, Oklahoma City, OK 73102
Jeanette Stanton
Deputy Director
405 230 8440
Last Updated Date
August 14, 2023
Sunset Date
June 30, 2031
Missouri (Kansas City)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend4%
- Above the Line Residents4-10%
- Above the Line Non-ResidentsN/A
- Below the Line Residents4-10%
- Below the Line Non-ResidentsN/A
- Minimum Spend$100,000
- Funding Cap$150,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit Required
- Screen Credit RequiredYes
Project Criteria
KCMO Film Development Program offers two rebate tiers for qualified KCMO verified expenditures. A production can benefit from only one of the incentive tiers and can qualify for one or both bonuses.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Kansas City Showcase Bonus: a 0.5% bump if a project is set entirely in Kansas City, filmed entirely in Kansas City, or features services/products from KC arts professionals such as poets, choreographers, composers, visual artists or dancers.
Marketing Bonus: a 0.5% bump if a project makes a testimonial video from at least two above-the-line production members discussing the City of Kansas City, the ease of doing production in Kansas City, the locations used and why they worked, the capability of the local crew hired, the capability of the local actors hired, and the enjoyable amenities/entertainment in Kansas City. At least two of these topics must be discussed in order to receive this bonus.
Marketing Bonus: a 0.5% bump if a project makes a testimonial video from at least two above-the-line production members discussing the City of Kansas City, the ease of doing production in Kansas City, the locations used and why they worked, the capability of the local crew hired, the capability of the local actors hired, and the enjoyable amenities/entertainment in Kansas City. At least two of these topics must be discussed in order to receive this bonus.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Applications must be submitted 30 business days prior to filming for television and film projects and 15 business days prior to filming for commercial and corporate video projects, and must be approved before shooting commences.
Every effort will be made by the City to give notice within 10 business days of receipt of all the application paperwork.
There is a $50 application fee.
Every effort will be made by the City to give notice within 10 business days of receipt of all the application paperwork.
There is a $50 application fee.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
This incentive is available on a first-come, first-served basis and is subject to fund availability.
Contact the film office for more details.
Read MOre
Read Less
Film Office
KCMO Film Development Program
1321 Baltimore Avenue, Kansas City, MO 64105
Steph Scupham
Film Commissioner
816-691-3842
Last Updated Date
August 14, 2023
Sunset Date
New Mexico
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend25%
- Above the Line Residents25-40%
- Above the Line Non-Residents25-40%*
- Below the Line Residents25-40%
- Below the Line Non-Residents15-20% *
- Minimum Spend$0
- Funding Cap$110,000,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out Withholding5.9%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
While there is no minimum spend, a Script Review is required.
An audit by a New Mexico licensed CPA is only required for credits over $5,000,000.
All non-resident actors being paid via W2 or loan-out must withhold 5.9%.
An audit by a New Mexico licensed CPA is only required for credits over $5,000,000.
All non-resident actors being paid via W2 or loan-out must withhold 5.9%.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
TV Bonus: a 5% bump for TV pilots intended for series production in New Mexico or for TV series intended for commercial distribution, with an order for at least six episodes in a single season and a New Mexico budget of at least $50,000 per episode.
Uplift Zone Bonus: a 10% bump on qualified production expenditures incurred 60 or more miles outside the Santa Fe and Albuquerque City Halls.
Qualified Production Facility Bonus: a 5% bump on productions that are made in a “qualified production facility,” as deemed by the state based on dimensions, set characteristics, and usage. A list of qualified production facilities is available on the film office’s website.
The TV Bonus and Qualified Production Facility Bonus cannot be stacked.
Uplift Zone Bonus: a 10% bump on qualified production expenditures incurred 60 or more miles outside the Santa Fe and Albuquerque City Halls.
Qualified Production Facility Bonus: a 5% bump on productions that are made in a “qualified production facility,” as deemed by the state based on dimensions, set characteristics, and usage. A list of qualified production facilities is available on the film office’s website.
The TV Bonus and Qualified Production Facility Bonus cannot be stacked.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Productions must submit the Film Production Registration form and the Film Production Tax Credit Agreement form to the New Mexico Film Office 30 days prior to the beginning of principal photography.
Commercials must submit required forms and include proof of media buy(s).
Standalone post-productions must submit all forms prior to beginning services in New Mexico.
Commercials must submit required forms and include proof of media buy(s).
Standalone post-productions must submit all forms prior to beginning services in New Mexico.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The Non-Resident Crew Exemption process works as follows: the film office will determine first if a project can qualify 15% or 20% of its total NM below-the-line budget (full BLT crew's wages, both resident and non-resident) towards the 15% tax credit on non-resident BTL crew. This is for off-camera BTL crew only. Also, the exemption is for those positions that are considered "available" in NM. To clarify, for a project's total NM BTL budget, the film office decides on the budget percentage (15% or 20%) and then that total is applied with the 15% qualifying percentage. Basically, the first part of the equation gives you an aggregate compensation cap for non-resident below the line.
As an example, if a project has $1,000,000 in total NM BTL budget, if the film office decided on 15% to apply that will give you $150,000, and then 15% of that is $22,500. The $22,500 will be the amount in credit the production will receive (with a max payout of $22,500 for 15% of the BTL budget; or 30,000 for 20% of the BTL budget).
To receive this credit, the production must partake in the "Giveback" program. A project must give back in the form of set photos (5) and/or a movie poster along with optional donations valued at certain levels (such as rural screenings, podcast, speaking events, and social media) that are equal to 2.5% of the non-resident below-the-line crew direct production expenditures (payment of wages, fringe benefits and per diem). Contact the film office for further details.
The Film Crew Advancement Program (FCAP) is available for upwards of 50% of certain qualified wages and positions. Contact the film office for more details.
The total qualifying expenditures that apply for services of Performing Artists (excluding resident non-leads and background) are capped and cannot exceed $5,000,000 of the tax credit.
For payments made to a personal services business (super loan-out) for the services of non-resident performing artist, the loan-out will qualify if the gross receipts tax (ranges from 5.125%- 9.725%) is paid by the personal services business on the portion of those payments qualifying for the tax credit and the film production company deducts and remits, or causes to be deducted and remitted, personal income tax at the maximum rate in New Mexico (currently 5.9%). Employer taxes DO NOT qualify: FUTA, SUTA and FICA
Film Production Partners of New Mexico do not affect the annual cap.
There is a separate grant program called the Senator John Pinto Memorial Fund. $100,000 is available annually and awarded to Native American companies and filmmakers for all types of productions. The program offers grants of up to $5,000.
As an example, if a project has $1,000,000 in total NM BTL budget, if the film office decided on 15% to apply that will give you $150,000, and then 15% of that is $22,500. The $22,500 will be the amount in credit the production will receive (with a max payout of $22,500 for 15% of the BTL budget; or 30,000 for 20% of the BTL budget).
To receive this credit, the production must partake in the "Giveback" program. A project must give back in the form of set photos (5) and/or a movie poster along with optional donations valued at certain levels (such as rural screenings, podcast, speaking events, and social media) that are equal to 2.5% of the non-resident below-the-line crew direct production expenditures (payment of wages, fringe benefits and per diem). Contact the film office for further details.
The Film Crew Advancement Program (FCAP) is available for upwards of 50% of certain qualified wages and positions. Contact the film office for more details.
The total qualifying expenditures that apply for services of Performing Artists (excluding resident non-leads and background) are capped and cannot exceed $5,000,000 of the tax credit.
For payments made to a personal services business (super loan-out) for the services of non-resident performing artist, the loan-out will qualify if the gross receipts tax (ranges from 5.125%- 9.725%) is paid by the personal services business on the portion of those payments qualifying for the tax credit and the film production company deducts and remits, or causes to be deducted and remitted, personal income tax at the maximum rate in New Mexico (currently 5.9%). Employer taxes DO NOT qualify: FUTA, SUTA and FICA
Film Production Partners of New Mexico do not affect the annual cap.
There is a separate grant program called the Senator John Pinto Memorial Fund. $100,000 is available annually and awarded to Native American companies and filmmakers for all types of productions. The program offers grants of up to $5,000.
Contact the film office for more details.
Read MOre
Read Less
Film Office
New Mexico Film Office
1100 S. Saint Francis Drive, Suite 1213, Santa Fe, New Mexico, 87505
Amber Dodson
Head of the Film Office
505 476 5604
Last Updated Date
October 27, 2023
Sunset Date
Nevada
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Documentaries, Game Shows, Reality TV, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend15%
- Above the Line Residents15-25%
- Above the Line Non-Residents12-22%
- Below the Line Residents15-25%
- Below the Line Non-Residents0%
- Minimum Spend$500,000
- Funding Cap$10,000,000
- Project Cap$6,000,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredNo
Project Criteria
Nevada has a $500,000 minimum qualified production spend.
At least 60% of the production budget, including pre-production, production, and post-production, must be incurred in Nevada as qualified direct production expenditures. However, if all post-production will be completed outside of Nevada, then post-production expenditures can be withheld from the 60% calculation.
At least 60% of the production budget, including pre-production, production, and post-production, must be incurred in Nevada as qualified direct production expenditures. However, if all post-production will be completed outside of Nevada, then post-production expenditures can be withheld from the 60% calculation.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Below-the-Line NV Resident Bonus: a 5% bump on cumulative qualified expenditures and production costs if more than 50% of the BTL personnel are Nevada residents (must show declaration of residency forms).
Rural County Location Bonus: a 5% bump on the cumulative qualified expenditures and production costs if more than 50% of the filming days occurred in a county in which, in each of the two years immediately preceding the date of application, qualified productions incurred less than $10,000,000 of direct expenditures.
Rural County Location Bonus: a 5% bump on the cumulative qualified expenditures and production costs if more than 50% of the filming days occurred in a county in which, in each of the two years immediately preceding the date of application, qualified productions incurred less than $10,000,000 of direct expenditures.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Apply no earlier than 90 days prior to the start of principal photography.
The application should include proof that the project is in the economic interest of Nevada, proof of project financing, a script or synopsis, and other supporting documents.
The application should include proof that the project is in the economic interest of Nevada, proof of project financing, a script or synopsis, and other supporting documents.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
*There is a compensation cap of $750,000 per individual or loan-out corporation. Resident producer compensation must not exceed 10% of the total Nevada expenditures (5% for non-resident producers).
The qualified production must complete production within one year after the commencement of principal photography.
The tax credit has a four year carry-forward.
The qualified production must complete production within one year after the commencement of principal photography.
The tax credit has a four year carry-forward.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Nevada Film Office
555 E. Washington Avenue, Suite 5400Las Vegas, Nevada 89101
Kim Spurgeon
Director
702 486 2711
Last Updated Date
November 16, 2023
Sunset Date
Rhode Island
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Industrials, Scripted TV, Broadway, Feature Film
Basic Incentive Information
- Spend30%
- Above the Line Residents30%
- Above the Line Non-Residents30%
- Below the Line Residents30%
- Below the Line Non-Residents30%
- Minimum Spend$100,000
- Funding Cap$40,000,000*
- Project Cap$7,000,000
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
A $100,000 minimum in-state spend is required.
To qualify, productions must film at least 51% of principal photography or spend at least 51% of the production budget in Rhode Island. This requirement can be waived if the production spends at least $10,000,000 in the state within a 12-month period.
The production company must be domiciled in Rhode Island.
To qualify, productions must film at least 51% of principal photography or spend at least 51% of the production budget in Rhode Island. This requirement can be waived if the production spends at least $10,000,000 in the state within a 12-month period.
The production company must be domiciled in Rhode Island.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Productions must submit the initial application prior to the start of production and begin principal photography no more than 180 days from the start date on the initial certification letter.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
All costs must be paid at the time of the application for final certification.
The project cap may be waived if: the production is a feature-length film or television series; the requested credits do not exceed the remaining portion of the $15,000,000 annual cap; and the production company meets all other conditions and requirements.
Loan-out companies are required to register with the Rhode Island Secretary of State and the Rhode Island Division of Taxation.
Rhode Island offers the Musical and Theatrical Production Tax Credit program to eligible applicants: 30% of the total production and performance expenditures and transportation expenditure may be awarded to qualified musical and theatrical production companies, not to exceed $7,000,000 per project.
The tax credit has a carry-forward of three years.
The project cap may be waived if: the production is a feature-length film or television series; the requested credits do not exceed the remaining portion of the $15,000,000 annual cap; and the production company meets all other conditions and requirements.
Loan-out companies are required to register with the Rhode Island Secretary of State and the Rhode Island Division of Taxation.
Rhode Island offers the Musical and Theatrical Production Tax Credit program to eligible applicants: 30% of the total production and performance expenditures and transportation expenditure may be awarded to qualified musical and theatrical production companies, not to exceed $7,000,000 per project.
The tax credit has a carry-forward of three years.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Rhode Island Film and TV Office
One Capitol Hill, Providence, RI 02908
Steven Feinberg
Executive Director
401 222 3456
Last Updated Date
August 14, 2023
Sunset Date
June 30, 2027
Louisiana (LA Screenplay Production)
Incentive Type:
Partially Refundable Tax Credit
Qualifying Production Types
Animation, Music Videos, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend25%
- Above the Line Residents40-55%
- Above the Line Non-Residents25-40%
- Below the Line Residents40-55%
- Below the Line Non-Residents25-40%
- Minimum Spend$50,000
- Funding Cap$150,000,000
- Project Cap$20,000,000
- Loan Out RequiredNo
- Loan Out WithholdingYes
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
If the in-state spend is at least $50,000 but less than $300,000 a 30% tax credit is allowed on qualified expenditures, provided specific requirements are met.
For the full 40% on Louisiana resident payroll, residency forms are required. Payments to artists’ loan-out companies are ineligible for this credit.
The state-certified production must participate in a career-based learning and training program approved by LED.
For the full 40% on Louisiana resident payroll, residency forms are required. Payments to artists’ loan-out companies are ineligible for this credit.
The state-certified production must participate in a career-based learning and training program approved by LED.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Out-of-Zone Bonus: a 5% bump on state-certified productions that have their production office and at least 60% of principal photography occurring outside of the New Orleans Metropolitan Statistical Area. This is a blanket bonus for all in-state expenses as long as the criteria is met.
The following parishes are within the New Orleans Metro Area: Orleans Parish, Jefferson Parish, Plaquemines Parish, St. Bernard Parish, St. Charles Parish, St. James Parish, and St. Tammany Parish.
All other parishes, including St. John the Baptist Parish, qualify as out-of-zone.
The following parishes are within the New Orleans Metro Area: Orleans Parish, Jefferson Parish, Plaquemines Parish, St. Bernard Parish, St. Charles Parish, St. James Parish, and St. Tammany Parish.
All other parishes, including St. John the Baptist Parish, qualify as out-of-zone.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Productions must submit an online application that includes: a detailed preliminary budget (including all hires); a detailed preliminary Louisiana budget; a detailed distribution plan; a script or synopsis; a statement that the project meets the definition of a state-certified production; a notarized statement agreeing to pay all vendors; disclosure of any anticipated related-party transactions.
Applicants must pay LED a fee for a verification report, and a deposit of this fee is due at the time of the application. For productions with expenditures between $30,000 and $25,000,000, the deposit for the report is $7,500 and the maximum fee for the report is $15,000. For productions with expenditures greater than $25,000,000, the deposit is $15,000 and the maximum fee for the report is $25,000.
Once the application is complete, the project is evaluated for eligibility. Within 60-90 business days of the application, Louisiana Entertainment will issue an initial certification letter— determining that the project meets eligibility requirements and will be considered a state-certified production— or a denial.
The initial certification letter states that the project is eligible to receive potential tax credits and does NOT certify any expenditures for tax credits. Additional detailed guidelines are provided within the letter. The applicant must sign the initial certification letter and return it to Louisiana Entertainment.
Initial certification is effective 12 month prior to and 24 months after the date of initial certification.
Applicants must pay LED a fee for a verification report, and a deposit of this fee is due at the time of the application. For productions with expenditures between $30,000 and $25,000,000, the deposit for the report is $7,500 and the maximum fee for the report is $15,000. For productions with expenditures greater than $25,000,000, the deposit is $15,000 and the maximum fee for the report is $25,000.
Once the application is complete, the project is evaluated for eligibility. Within 60-90 business days of the application, Louisiana Entertainment will issue an initial certification letter— determining that the project meets eligibility requirements and will be considered a state-certified production— or a denial.
The initial certification letter states that the project is eligible to receive potential tax credits and does NOT certify any expenditures for tax credits. Additional detailed guidelines are provided within the letter. The applicant must sign the initial certification letter and return it to Louisiana Entertainment.
Initial certification is effective 12 month prior to and 24 months after the date of initial certification.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
To get the full 40% on Louisiana resident payroll, residency forms are required. Payments to an artist's loan-out companies are ineligible for this credit.
State-certified features may be granted up to $20,000,000 in credits. State-certified scripted episodic productions may be granted up to $25,000,000 per season. However, no project can receive a credit that exceeds 40% of their overall in-state investment.
The first $3,000,000 of payroll payments made directly to an individual will qualify for the tax credit, and this includes loan-outs.
Expenditures for above-the-line salaries are capped at 40% of total production expenditures in the state for each project. Above-the-line salaries that are related party transactions cannot exceed 12% of the in-state spend.
Of the $150,000,000 annual funding cap: $7,500,000 is reserved for Qualified Entertainment Companies; $7,500,000 is reserved for Louisiana screenplay productions; $15,000,000 is reserved for independent film productions; $120,000,000 is unreserved and may be applied to any size production.
While the maximum amount of credits that can be issued each year is $150,000,000, the maximum amount of credits that can be claimed each year is $180,000,000.
Credits are partially refundable— the state of Louisiana can buy back motion picture investor tax credits for 90% of their value. This is effectively 88% because there is a 2% LED fee required for the transfer.
State-certified features may be granted up to $20,000,000 in credits. State-certified scripted episodic productions may be granted up to $25,000,000 per season. However, no project can receive a credit that exceeds 40% of their overall in-state investment.
The first $3,000,000 of payroll payments made directly to an individual will qualify for the tax credit, and this includes loan-outs.
Expenditures for above-the-line salaries are capped at 40% of total production expenditures in the state for each project. Above-the-line salaries that are related party transactions cannot exceed 12% of the in-state spend.
Of the $150,000,000 annual funding cap: $7,500,000 is reserved for Qualified Entertainment Companies; $7,500,000 is reserved for Louisiana screenplay productions; $15,000,000 is reserved for independent film productions; $120,000,000 is unreserved and may be applied to any size production.
While the maximum amount of credits that can be issued each year is $150,000,000, the maximum amount of credits that can be claimed each year is $180,000,000.
Credits are partially refundable— the state of Louisiana can buy back motion picture investor tax credits for 90% of their value. This is effectively 88% because there is a 2% LED fee required for the transfer.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Louisiana Economic Development
1051 N. Third Street, Baton Rouge, LA 70802
Stephen Hamner
Director of Film
225 342 3000
Last Updated Date
August 14, 2023
Sunset Date
July 1, 2031
New York (Onondaga County)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Commercials, Scripted TV, Feature Film, Miniseries, MOW
Basic Incentive Information
- Spend25%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line Residents25-30%
- Below the Line Non-ResidentsN/A
- Minimum Spend$1,500,000
- Funding Cap$700,000
- Project Cap$300,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
For features, the minimum spend in Onondaga County is $1,500,000. For pilots and episodic TV, the minimum spend is $1,000,000, and for commercials, the minimum spend is $400,000.
Projects must perform 70% of principal production in Onondaga County, according to the proposed production schedule and verified by deliverable requirements, including production reports and call-sheets.
Qualifying projects must have already secured a Certificate of Conditional Eligibility from the NYS Film Tax Credit office.
Projects must demonstrate that the project has secured all financing necessary to guarantee completion prior to receipt of any supplemental incentives or publicly derived support.
Projects must remain in good standing with CNY Arts and Onondaga County throughout the application and production processes and adhere to all relevant guidelines, regulations, and commitments.
Projects must adhere to New York State COVID-19 Media Production Guidelines and all relevant federal safety guidance.
Projects must perform 70% of principal production in Onondaga County, according to the proposed production schedule and verified by deliverable requirements, including production reports and call-sheets.
Qualifying projects must have already secured a Certificate of Conditional Eligibility from the NYS Film Tax Credit office.
Projects must demonstrate that the project has secured all financing necessary to guarantee completion prior to receipt of any supplemental incentives or publicly derived support.
Projects must remain in good standing with CNY Arts and Onondaga County throughout the application and production processes and adhere to all relevant guidelines, regulations, and commitments.
Projects must adhere to New York State COVID-19 Media Production Guidelines and all relevant federal safety guidance.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
D.E.A.R. (Diversity, Equity, and Representation) Bonus: a bump of up to 5% for productions that are found to qualify for diversity enhancement support. The precise bonus amount will be decided by review of the panel and Innovation Group of CNY Arts. The requirements include but are not limited to: having diversity among your creative above-the-line talents; having creative elements of your project express minority stories and voices; employing students; and employing veterans.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
A $200 fee is assessed for projects that proceed to the application stage.
Funding determination is a competitive process. An independent panel of industry experts will review each application on the basis of creative merit, anticipated local economic impact, and general viability. Productions are prohibited from contacting panelists at any time.
Applicants must first submit an intent to apply in order to ensure they meet all criteria. Once this is approve, they can submit a complete application, which must be received by the 1st of the month preceding the start of principal photography.
Funding determination is a competitive process. An independent panel of industry experts will review each application on the basis of creative merit, anticipated local economic impact, and general viability. Productions are prohibited from contacting panelists at any time.
Applicants must first submit an intent to apply in order to ensure they meet all criteria. Once this is approve, they can submit a complete application, which must be received by the 1st of the month preceding the start of principal photography.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Residency forms are required for local hires to qualify.
There is a limit of two approved projects per year from individual producers, principal financiers, or production entities.
There is a limit of two approved projects per year from individual producers, principal financiers, or production entities.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Innovation Group of CNY Arts, LLC
421 Montgomery St, 11th Floor, Syracuse, NY 13202
315-435-2155
Last Updated Date
August 14, 2023
Sunset Date
New York (Commercial)
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Commercials, Interactive
Basic Incentive Information
- Spend20%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line Residents20%
- Below the Line Non-Residents20%
- Minimum Spend$100,000*
- Funding Cap$7,000,000*
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Qualifying commercials must incur 75% of production costs in New York State.
Commercials can be any length.
The minimum spend for commercials produced downstate is $500,000, and the credit available is initially calculated as 20% of qualified spending above $500,000.
The minimum spend for commercials produced upstate is $100,000.
Commercials can be any length.
The minimum spend for commercials produced downstate is $500,000, and the credit available is initially calculated as 20% of qualified spending above $500,000.
The minimum spend for commercials produced upstate is $100,000.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
While not a bonus per se, commercials produced upstate can receive a 30% credit, as opposed to 20% for their downstate counterparts.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
All applications received for each of the two components (Upstate and Downstate) will be reviewed.
Once the total amount of credits earned for each component of the program has been determined, the pro rata value for each applicant will be calculated, and a certificate of tax credit will be issued. The certificate must be attached to a company's New York State tax return to be applied against its state tax liability. If the amount of the credit exceeds the tax liability for that year, 50% of the excess will be refunded to the applicant. In the subsequent tax year, the applicant will file for the remaining credit. If there is any amount of credit remaining in excess of the applicant's tax liability for that year, it will be refunded.
Once the total amount of credits earned for each component of the program has been determined, the pro rata value for each applicant will be calculated, and a certificate of tax credit will be issued. The certificate must be attached to a company's New York State tax return to be applied against its state tax liability. If the amount of the credit exceeds the tax liability for that year, 50% of the excess will be refunded to the applicant. In the subsequent tax year, the applicant will file for the remaining credit. If there is any amount of credit remaining in excess of the applicant's tax liability for that year, it will be refunded.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The Downstate credit of 20% is earned by filming or recording qualified commercials within the Metropolitan Commuter Transportation District (MCTD). The MCTD includes New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester county. The minimum qualified spend must be over $500,000.
The Upstate credit of 30% is earned by spending at least $100,000 in total qualified costs attributable to the production of qualified commercials outside the MCTD during the calendar year.
*Each pool of money remains “pro-rata” so all qualifying applicants will receive their share of the available funds at the end of the year.
The Upstate credit of 30% is earned by spending at least $100,000 in total qualified costs attributable to the production of qualified commercials outside the MCTD during the calendar year.
*Each pool of money remains “pro-rata” so all qualifying applicants will receive their share of the available funds at the end of the year.
Contact the film office for more details.
Read MOre
Read Less
Film Office
New York State Governor's Office for Motion Picture & TV Development (the Office)
633 Third Avenue, 36th Floor, new York, NY 10017
Connie McFeeley
Director
212 803 2328
Last Updated Date
August 14, 2023
Sunset Date
January 1, 2025
Tennessee (Scripted TV)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Scripted TV
Basic Incentive Information
- Spend25%
- Above the Line Residents25%
- Above the Line Non-Residents25%
- Below the Line Residents25%
- Below the Line Non-Residents25%
- Minimum Spend$500,000
- Funding Cap$8,593,400*
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $500,000 minimum qualified spend per episode.
All expenditures must be incurred within 12 months of the Effective Date as defined in the Grant Contract.
Tennessee Declaration of Residency (Form B) is required for Tennessee residents.
After principal photography, production companies must post a notice, once a week for three consecutive weeks, in local newspapers where production took place, telling the public of the need to file creditor claims with the production company by a specific date.
All expenditures must be incurred within 12 months of the Effective Date as defined in the Grant Contract.
Tennessee Declaration of Residency (Form B) is required for Tennessee residents.
After principal photography, production companies must post a notice, once a week for three consecutive weeks, in local newspapers where production took place, telling the public of the need to file creditor claims with the production company by a specific date.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Scripted TV Bonus: a 5% bump on resident labor for scripted TV shows with a minimum spend of at least $500,000 per episode and which meet the screen credit requirement.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The production company must meet with Tennessee Film, Entertainment & Music Commission to discuss the production prior to the beginning of principal photography.
Apply at least four months prior to the start of principal photography.
Production companies will enter into a Grant Contract with the Tennessee Department of Economic & Community Development (ECD) typically within two weeks of issuance of a Certificate of Conditional Eligibility.
Principal photography must begin in Tennessee within 120 from the effective date as defined in the Grant Contract.
This program is not first-come, first-served, and grant awards are based on the discretion of the Tennessee Film, Entertainment & Music Commission and Tennessee Department of Economic & Community Development.
Apply at least four months prior to the start of principal photography.
Production companies will enter into a Grant Contract with the Tennessee Department of Economic & Community Development (ECD) typically within two weeks of issuance of a Certificate of Conditional Eligibility.
Principal photography must begin in Tennessee within 120 from the effective date as defined in the Grant Contract.
This program is not first-come, first-served, and grant awards are based on the discretion of the Tennessee Film, Entertainment & Music Commission and Tennessee Department of Economic & Community Development.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Certain non-resident wages, salaries, per diems and fringe benefits for qualifying cast & crew will be eligible for the 25% rebate.
To qualify, all non-resident positions must be reviewed by the TEC and approved by the ECD Grants Committee.
Qualified wages (including fees, per diem, and fringes) are capped at $250,000 per Tennessee resident. A declaration of residency is required (via Form B).
The Department may award grants in excess of 25% of the total expenses incurred by a production company if deemed appropriate.
Standalone post-production editing and scoring are eligible— see the scoring subpage for more info.
For the purchase of office, post-production or effect equipment, Tennessee qualified expenditures will include the lesser of the net costs of the asset after sales proceeds (if assets are sold) or 20% of the original cost.
To qualify, all non-resident positions must be reviewed by the TEC and approved by the ECD Grants Committee.
Qualified wages (including fees, per diem, and fringes) are capped at $250,000 per Tennessee resident. A declaration of residency is required (via Form B).
The Department may award grants in excess of 25% of the total expenses incurred by a production company if deemed appropriate.
Standalone post-production editing and scoring are eligible— see the scoring subpage for more info.
For the purchase of office, post-production or effect equipment, Tennessee qualified expenditures will include the lesser of the net costs of the asset after sales proceeds (if assets are sold) or 20% of the original cost.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Tennessee Film, Entertainment & Music Commission
312 Rosa L. Parks Avenue,Tennessee Tower 26th Floor,Nashville, TN 37243
Bob Raines
Executive Director
615 741 3456
Last Updated Date
August 14, 2023
Sunset Date
Montana
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Web Series, Industrials, Scripted TV, Soundtrack, Interactive, Feature Film, Visual Effects, Post Production, Miniseries, MOW
Basic Incentive Information
- Spend20%
- Above the Line Residents20%
- Above the Line Non-Residents20%
- Below the Line Residents25%
- Below the Line Non-Residents15%
- Minimum Spend$350,000
- Funding Cap$12,000,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingYes
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
The minimum in-state spend for feature film and TV is $350,000.
At least 50% of principal photography must take place in Montana.
For the post-production credit, at least 50% of all expenditures must incur in Montana, and at least 50% of all post-production activities must incur in MT.
Lower budget projects like commercials and music videos can apply for case-by-case approval. In these cases, there is a $50,000 minimum spend.
At least 50% of principal photography must take place in Montana.
For the post-production credit, at least 50% of all expenditures must incur in Montana, and at least 50% of all post-production activities must incur in MT.
Lower budget projects like commercials and music videos can apply for case-by-case approval. In these cases, there is a $50,000 minimum spend.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Underserved Area Bonus: a 5% bump for expenditures incurred in an underserved area, defined as a Montana county in which 14% or more people of all ages are in poverty as determined by the most recent U.S. Census Bureau estimates.
University Bonus: a 10% bump for payments made to a Montana college or university for stage rentals, equipment rentals, or location fees for filming on campus.
College Student Bonus: a 5% bump on compensation paid to any student enrolled in a Montana college or university who works on the production for college credit. The credit may not exceed $50,000. Non-resident individuals do not qualify unless paid through payroll (independent contractors).
University Bonus: a 10% bump for payments made to a Montana college or university for stage rentals, equipment rentals, or location fees for filming on campus.
College Student Bonus: a 5% bump on compensation paid to any student enrolled in a Montana college or university who works on the production for college credit. The credit may not exceed $50,000. Non-resident individuals do not qualify unless paid through payroll (independent contractors).
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The application fee is $500 for projects spending less than $350,000 and $1,000 for projects spending $350,000 or more in Montana.
The application fee is $1,000 for any company utilizing the post-production credit.
The Department of Commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
The application fee is $1,000 for any company utilizing the post-production credit.
The Department of Commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
A project can earn, at maximum,35% of its qualified Montana spend.
The annual cap for this credit is not a rolling cap.
The Big Sky Grant is still available on a case-by-case basis.
Excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment. The most each employee can earn back in credit is $125,000.
Credit received for residents’ compensation is not to exceed $150,000 per person.
Credits received for non-residents’ compensation is also not to exceed $150,000 credit per person.
The 20% credit on above-the-line employees’ compensation (for which Montana income taxes must be withheld) is only earned on the first $7,500,000 paid.
Loan-outs must register with the state and get a withholding certificate.
The annual cap for this credit is not a rolling cap.
The Big Sky Grant is still available on a case-by-case basis.
Excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment. The most each employee can earn back in credit is $125,000.
Credit received for residents’ compensation is not to exceed $150,000 per person.
Credits received for non-residents’ compensation is also not to exceed $150,000 credit per person.
The 20% credit on above-the-line employees’ compensation (for which Montana income taxes must be withheld) is only earned on the first $7,500,000 paid.
Loan-outs must register with the state and get a withholding certificate.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The Montana Film Office
301 South Park Ave Helena, MT 59620
Allison Whitmer
Film Commissioner
406 841 2883
Last Updated Date
August 14, 2023
Sunset Date
December 31, 2024
Minnesota (Austin)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Commercials, Documentaries, Reality TV, Scripted TV, Feature Film, Miniseries, MOW
Basic Incentive Information
- Spend10%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line ResidentsN/A
- Below the Line Non-ResidentsN/A
- Minimum Spend$5,000
- Funding Cap
- Project Cap$10,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
$5,000 Minimum spend; Production office must be based in Austin and All qualified cost must in incurred in the city of Austin, Minnesota
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Contact the film office to discuss available funding and online application
Contact the film office for more details.
Read MOre
Read Less
Film Office
Austin Convention and Visitor's Bureau
301 N. Main Street ,Austin, MN 55912
Nancy Schnable
Discover Austin Executive Director
507-437-4563
Last Updated Date
August 14, 2023
Sunset Date
June 30, 2022
Louisiana (Shreveport)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend2.5%*
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line ResidentsN/A
- Below the Line Non-ResidentsN/A
- Minimum Spend$300,000
- Funding CapNone
- Project Cap$150,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredNo
Project Criteria
There is a $300,000 minimum spend in Caddo Parish.
Projects must also have a production office located within Caddo Parish or utilize a sound stage located within Caddo Parish.
Projects must also have a production office located within Caddo Parish or utilize a sound stage located within Caddo Parish.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Upon executing a lease or rental agreement, contact the City of Shreveport Film Office to start the pre-qualification process.
The application should include, but is not limited to: the total projected budget; estimated total expenditures eligible for the sales tax rebate; estimated living room nights; and a list of vendors and services likely to be utilized.
If approved for the rebate, the production company will enter into an agreement with the City of Shreveport for the incentive payments.
The application should include, but is not limited to: the total projected budget; estimated total expenditures eligible for the sales tax rebate; estimated living room nights; and a list of vendors and services likely to be utilized.
If approved for the rebate, the production company will enter into an agreement with the City of Shreveport for the incentive payments.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The project cap is increased to $165,000 when a production company brings a subsequent production to the City of Shreveport within 12 months of completion of the prior project.
There is a $10,000 increase on the funding cap for productions which utilize a Caddo Parish based post-production company.
There is a 1.5% sales tax rebate on expenditures spent outside the city limits of Shreveport in Caddo Parish (application process and rules apply).
*Qualified expenditures include a sales tax rebate on lodging for cast and crew incurred in the City of Shreveport, lease or rental expenses, and other production and post-production expenses.
There is a $10,000 increase on the funding cap for productions which utilize a Caddo Parish based post-production company.
There is a 1.5% sales tax rebate on expenditures spent outside the city limits of Shreveport in Caddo Parish (application process and rules apply).
*Qualified expenditures include a sales tax rebate on lodging for cast and crew incurred in the City of Shreveport, lease or rental expenses, and other production and post-production expenses.
Contact the film office for more details.
Read MOre
Read Less
Film Office
City of Shreveport Film Office
505 Travis Street, Shreveport, LA 71101
Brandon Fail
Economic Development Director at City of Shreveport
318 673 7515
Last Updated Date
August 14, 2023
Sunset Date
Minnesota ( < $1,000,000 Budget)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Post Production, Scripted TV, Feature Film
Basic Incentive Information
- Spend20%
- Above the Line Residents20%
- Above the Line Non-Residents20%
- Below the Line Residents20%
- Below the Line Non-ResidentsN/A
- Minimum Spend$100,000
- Funding Cap$500,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
For feature films, documentaries, and music videos, a 20% rebate is available if the project meets a minimum in-state spend of at least $100,000 and 50% of the budget is available in verified funds at the time of application. A 25% rebate is available if the project shoots a minimum of 60% of days outside the metro area and meets the minimum in-state spend of $100,000. 50% of the budget must still be available in verified funds at the time of application.
For national television programs or series (new or relocated series only), a development or syndication contract from the commissioning network or streaming service is required. Series can earn a 20% rebate with a minimum in-state spend of at least $100,000. They can earn a 25% rebate with a minimum in-state spend of at least $100,000 and by shooting a minimum of 60% of days outside the metro area.
Television pilots--which must be intended for national exhibition and reasonable commercial exploitation--can earn a 20% rebate with a minimum in-state spend of at least $100,000 and 50% of the budget available in verified funds at the time of application if not commissioned. Pilots can earn a 25% rebate with a minimum in-state spend of at least $100,000 and by shooting a minimum of 60% of days outside the Twin Cities metro area. 50% of the budget must be available in verified funds at the time of application if not commissioned.
TV commercials and post-production can earn up to 25% with a minimum in-state spend of $100,000 not including the production fee. The exact percentage is based on availability of funds, as up to $500,000 per fiscal year is available on a first-come, first-served basis.
For national television programs or series (new or relocated series only), a development or syndication contract from the commissioning network or streaming service is required. Series can earn a 20% rebate with a minimum in-state spend of at least $100,000. They can earn a 25% rebate with a minimum in-state spend of at least $100,000 and by shooting a minimum of 60% of days outside the metro area.
Television pilots--which must be intended for national exhibition and reasonable commercial exploitation--can earn a 20% rebate with a minimum in-state spend of at least $100,000 and 50% of the budget available in verified funds at the time of application if not commissioned. Pilots can earn a 25% rebate with a minimum in-state spend of at least $100,000 and by shooting a minimum of 60% of days outside the Twin Cities metro area. 50% of the budget must be available in verified funds at the time of application if not commissioned.
TV commercials and post-production can earn up to 25% with a minimum in-state spend of $100,000 not including the production fee. The exact percentage is based on availability of funds, as up to $500,000 per fiscal year is available on a first-come, first-served basis.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Non-Metro Shooting Bonus: a 5% bump (from 20% to 25%) for projects that shoot a minimum of 60% of days outside the metro area with qualified in-state spend between $100,000 and $1,000,000.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit completed Snowbate application no earlier than 90 days prior to the start of Minnesota principal photography or post-production (for standalone post-production projects). Submission of an application does not guarantee reimbursement.
All certified projects must schedule a Snowbate processing procedures meeting with the Incentives Specialist prior to beginning production. A bank letter stating 50% of budget is available in verified funds is required.
The Snowbate incentive is first-come, first-served.
Projects that begin principal photography in Minnesota prior to submitting an application are ineligible.
All certified projects must schedule a Snowbate processing procedures meeting with the Incentives Specialist prior to beginning production. A bank letter stating 50% of budget is available in verified funds is required.
The Snowbate incentive is first-come, first-served.
Projects that begin principal photography in Minnesota prior to submitting an application are ineligible.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
There is a biannual funding cap of $1,000,000.
The rebate has a compensation cap: for non-resident above-the-line principal acting talent/director/producer salaries and fringes, reimbursement is limited to a $100,000 cap per worker.
Expenses incurred prior to project certification are ineligible for the rebate.
Sales and Use Tax exemptions apply to commercials only.
All production spend must occur within 12 months of certification date.
“Metro Area” is defined as the area over which the Metropolitan Council has jurisdiction, including only the counties of: Anoka; Carver; Dakota excluding the city of Northfield; Hennepin excluding the cities of Hanover and Rockford; Ramsey; Scott excluding the city of New Prague; and Washington.
The rebate has a compensation cap: for non-resident above-the-line principal acting talent/director/producer salaries and fringes, reimbursement is limited to a $100,000 cap per worker.
Expenses incurred prior to project certification are ineligible for the rebate.
Sales and Use Tax exemptions apply to commercials only.
All production spend must occur within 12 months of certification date.
“Metro Area” is defined as the area over which the Metropolitan Council has jurisdiction, including only the counties of: Anoka; Carver; Dakota excluding the city of Northfield; Hennepin excluding the cities of Hanover and Rockford; Ramsey; Scott excluding the city of New Prague; and Washington.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Minnesota Film and TV
401 North 3rd Street, Suite 245, Minneapolis, MN 55401
Melodie Bahan
Executive Director
612 767 0095
Last Updated Date
August 14, 2023
Sunset Date
June 30, 2030
Tennessee (Memphis and Shelby County)
Incentive Type:
No Incentives
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Web Series, Scripted TV, Interactive, Feature Film, Post Production, Miniseries, MOW
Basic Incentive Information
- Spend30%
- Above the Line Residents30%
- Above the Line Non-ResidentsN/A
- Below the Line Residents30%
- Below the Line Non-ResidentsN/A
- Minimum Spend$30,000
- Funding Cap$40,000
- Project Cap$15,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit Required
- Screen Credit RequiredYes
Project Criteria
A minimum $30,000 spend in Memphis is required, and a maximum $50,000 spend can be incentivized.
At least 70% of the production's vendors, principal cast, and crew must be city residents and at least 70% of the production must be shot within Memphis city limits.
At least 70% of the production's vendors, principal cast, and crew must be city residents and at least 70% of the production must be shot within Memphis city limits.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Contact the film office before spending in the county.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The Memphis and Shelby County Film and Television Commission
496 South Main Street, Memphis, TN
Linn Sitler
County Film Commissioner
901-527-8300
Last Updated Date
August 14, 2023
Sunset Date
New Jersey
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Animation, Documentaries, Web Series, Scripted TV, Interactive, Feature Film, Miniseries, MOW
Basic Incentive Information
- Spend30-35%
- Above the Line Residents35-37%
- Above the Line Non-Residents35-37%
- Below the Line Residents35-37%
- Below the Line Non-Residents35-37%
- Minimum Spend$1,000,000
- Funding Cap$100,000,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out Withholding6.37%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Projects must be at least 22 minutes in length.
At least 60% of the total film production expenses must incur in NJ
or the qualified film production expenses for the applicant period must exceed $1,000,000 per production.
Production expenses include post-production costs, services performed, and goods purchased through NJ vendors (vendors authorized to do business in NJ).
The Economic Development Authority will confirm that companies have been making good-faith efforts toward diversity.
At least 60% of the total film production expenses must incur in NJ
or the qualified film production expenses for the applicant period must exceed $1,000,000 per production.
Production expenses include post-production costs, services performed, and goods purchased through NJ vendors (vendors authorized to do business in NJ).
The Economic Development Authority will confirm that companies have been making good-faith efforts toward diversity.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Outside Radius Bonus: a 5% bump on qualified expenses incurred for services/property to be used at a sound stage or other location that is located outside the Columbus Circle radius. This is the 30-mile radius extending from the intersection of Eighth Ave/Central Park West, Broadway, and West 59th Street/Central Park South, New York, New York. In Other words, NJ spending within this radius earns a 30% credit, and NJ spending outside this radius earns 35%.
Diversity Plan Bonus: a 2% bump for productions whose application is accompanied by a diversity plan. This plan must outline: the intention to prioritize the hiring of minority persons and women in an amount in at least 15% of all production positions; the efforts made to ensure equal employment opportunities for minority persons and women; specific goals, which may include advertising and recruitment actions, for hiring minority persons and women; and the participation in training, education, and recruitment programs that are organized in cooperation with State colleges and universities, labor organizations, and the motion picture industry and are designed to promote and encourage the training and hiring of minority persons and women who represent the diversity of the New Jersey population.
Diversity Plan Bonus: a 2% bump for productions whose application is accompanied by a diversity plan. This plan must outline: the intention to prioritize the hiring of minority persons and women in an amount in at least 15% of all production positions; the efforts made to ensure equal employment opportunities for minority persons and women; specific goals, which may include advertising and recruitment actions, for hiring minority persons and women; and the participation in training, education, and recruitment programs that are organized in cooperation with State colleges and universities, labor organizations, and the motion picture industry and are designed to promote and encourage the training and hiring of minority persons and women who represent the diversity of the New Jersey population.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Principal photography of the film must commence within 180 days from the date of the original application for the tax credit.
There is an application fee of $500 for projects seeking $1,000,000 or less in tax credits and $2,500 for projects seeking tax credits of more than $1,000,000.
There is an application fee of $500 for projects seeking $1,000,000 or less in tax credits and $2,500 for projects seeking tax credits of more than $1,000,000.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Digital Media Content may qualify for a 30-35% credit if it meets a minimum spend of $2,000,000 and at least 50% of the qualified digital media content production expenses of the taxpayer are for wages and salaries paid to full-time or full-time equivalent employees in New Jersey. $30,000,000 in credits are allocated for Digital Media Content yearly.
There is a compensation cap of $500,000 on individuals in key positions including but not limited to writers, producers, directors, and talent.
The radius of Columbus Circle is technically written as a percent reduction from 35% to 30% if you are located within the radius. For the sake of calculating, it is structured here as a bonus if you are OUTSIDE the radius.
Reality shows, which are otherwise ineligible, may be eligible for the Film Tax Credit Program if the production company of the reality show owns, leases, or otherwise occupies a production facility of at least 20,000 square feet in an Urban Enterprise Zone for at least two years, and, after July 1, 2018, makes a capital investment of at least $3 million in that facility.
In order to qualify, a game show, award show, or other gala event must be filmed and produced at a nonprofit arts and cultural venue receiving state funding.
The tax credit has a carry-forward of seve years“.
Beginning in fiscal year 2021, the state set aside $100,000,000 for New Jersey Studio Partners and $100,000,000 for New Jersey Film-Lease Partners.
New Jersey Studio Partners are any film production company that has made a commitment to produce films in NJ and has developed, purchased, or executed a 10-year contract to lease a production facility of at least 250,000 square feet as a “transformative project.” Additionally, prior to approval, the production facility site would need to have at least preliminary site plan approval, an executed redevelopment agreement, or an adopted redevelopment plan that contemplates the construction of the production facility and, following designation approval, be able to provide temporary or permanent certificate of occupancy for the facility within 36 months. The major perk of this program is that compensation for writers, directors, including music directors, producers, and performers are allowed to constitute qualified film production expenditures: up to $15,000,000 in the aggregate when production incurs between $15,000,000 and $50,000,000 in qualified production expenses; up to $25,000,000 in the aggregate when production incurs between $50,000,000 and $100,000,000 in qualified production expenses; up to $40,000,000 in the aggregate when production incurs between $100,000,000 and $150,000,000; and up to $60,000,000 in the aggregate when production incurs more than $150,000,000 in qualified production expenses. The state only allows for three such partners at a time on a first-come-first served basis.
New Jersey Film-Lease Partners are any company that has made a commitment to lease or acquire a New Jersey production facility with an aggregate square footage of at least 50,000 square feet for a period of 5 or more successive years and agrees to spend an annual average of $50,000,000 million in qualified production expenditures over 5-10 years.
The sunset for Studio Partners and Film-Lease Partners is 2035.
There is a compensation cap of $500,000 on individuals in key positions including but not limited to writers, producers, directors, and talent.
The radius of Columbus Circle is technically written as a percent reduction from 35% to 30% if you are located within the radius. For the sake of calculating, it is structured here as a bonus if you are OUTSIDE the radius.
Reality shows, which are otherwise ineligible, may be eligible for the Film Tax Credit Program if the production company of the reality show owns, leases, or otherwise occupies a production facility of at least 20,000 square feet in an Urban Enterprise Zone for at least two years, and, after July 1, 2018, makes a capital investment of at least $3 million in that facility.
In order to qualify, a game show, award show, or other gala event must be filmed and produced at a nonprofit arts and cultural venue receiving state funding.
The tax credit has a carry-forward of seve years“.
Beginning in fiscal year 2021, the state set aside $100,000,000 for New Jersey Studio Partners and $100,000,000 for New Jersey Film-Lease Partners.
New Jersey Studio Partners are any film production company that has made a commitment to produce films in NJ and has developed, purchased, or executed a 10-year contract to lease a production facility of at least 250,000 square feet as a “transformative project.” Additionally, prior to approval, the production facility site would need to have at least preliminary site plan approval, an executed redevelopment agreement, or an adopted redevelopment plan that contemplates the construction of the production facility and, following designation approval, be able to provide temporary or permanent certificate of occupancy for the facility within 36 months. The major perk of this program is that compensation for writers, directors, including music directors, producers, and performers are allowed to constitute qualified film production expenditures: up to $15,000,000 in the aggregate when production incurs between $15,000,000 and $50,000,000 in qualified production expenses; up to $25,000,000 in the aggregate when production incurs between $50,000,000 and $100,000,000 in qualified production expenses; up to $40,000,000 in the aggregate when production incurs between $100,000,000 and $150,000,000; and up to $60,000,000 in the aggregate when production incurs more than $150,000,000 in qualified production expenses. The state only allows for three such partners at a time on a first-come-first served basis.
New Jersey Film-Lease Partners are any company that has made a commitment to lease or acquire a New Jersey production facility with an aggregate square footage of at least 50,000 square feet for a period of 5 or more successive years and agrees to spend an annual average of $50,000,000 million in qualified production expenditures over 5-10 years.
The sunset for Studio Partners and Film-Lease Partners is 2035.
Contact the film office for more details.
Read MOre
Read Less
Film Office
New Jersey Television and Motion Picture Commission
153 Halsey Street, 5th Floor, Newark, NJ 07102
Steven Gorelick
Executive Director
973 648 6279
Last Updated Date
November 21, 2023
Sunset Date
June 30, 2034
Oklahoma (Post Production Only)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Animation, Visual Effects, Post Production
Basic Incentive Information
- Spend20%
- Above the Line Residents20-30%
- Above the Line Non-Residents20-30%*
- Below the Line Residents20-30%
- Below the Line Non-Residents20%
- Minimum Spend$25,000
- Funding Cap$30,000,000*
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
In addition to meeting the $25,000 minimum Oklahoma spend, projects must have a total budget of at least $50,000.
The base credit is tiered: if less than 25% of crew are Oklahoma Residents, there is a 10% base; if 25-45% of crew are OK Residents, there is a 15% base; if 45% or more of crew are OK Residents, the project is eligible for the full 20% base.
For TV projects to be eligible, either 75% of the series season must be filmed within the state or, for an episodic television pilot, more than 75% of the pilot must be filmed within the state.
For projects that are not major from studios or are not shown to have full financing from an approved source, a bond is required.
Apprentices are required for every production in the program with the amount depending on direct expenditures:
-For projects with a budget of $7,500,000 or less, two apprentices are required.
-For projects with a budget between $7,500,000 and $15,000,000, four apprentices are required.
-For projects with a budget between $15,000,000 and $15,000,000, eight apprentices are required.
-For projects with a budget greater than $25,000,000, sixteen apprentices are required.
For every apprentice position that was required but not filled, a 0.5% deduction from the base will be applied to the final payout.
The base credit is tiered: if less than 25% of crew are Oklahoma Residents, there is a 10% base; if 25-45% of crew are OK Residents, there is a 15% base; if 45% or more of crew are OK Residents, the project is eligible for the full 20% base.
For TV projects to be eligible, either 75% of the series season must be filmed within the state or, for an episodic television pilot, more than 75% of the pilot must be filmed within the state.
For projects that are not major from studios or are not shown to have full financing from an approved source, a bond is required.
Apprentices are required for every production in the program with the amount depending on direct expenditures:
-For projects with a budget of $7,500,000 or less, two apprentices are required.
-For projects with a budget between $7,500,000 and $15,000,000, four apprentices are required.
-For projects with a budget between $15,000,000 and $15,000,000, eight apprentices are required.
-For projects with a budget greater than $25,000,000, sixteen apprentices are required.
For every apprentice position that was required but not filled, a 0.5% deduction from the base will be applied to the final payout.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
TV Bonus: a 2% bump for TV pilots and 5% bump for seasons of TV. If a pilot is part of a multi-film deal, the project can qualify for the multi-film 5% but cannot
also receive the pilot 2%.
also receive the pilot 2%.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Projects must apply no more than one year prior to preproduction and no less than 14 days prior to preproduction. The application must include the most current version of the shooting script, the production budget, and proof that 50% of funding is in place. Spending must take place within two years after pre-qualification has been issued.
Acceptance to this program occurs on a case-by-case basis.
Acceptance to this program occurs on a case-by-case basis.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Salaries paid to non-resident BTL loan-outs and LLCs can qualify for a credit of up to 30%.
Of the $30,000,000 annual cap, $7,500,000 is allocated for productions with less than $7,500,000 in Oklahoma spending, and the remaining $22,500,000 is allocated for productions with $7,500,000 or more in Oklahoma spending.
For BTL non-resident crew’s wages to qualify, they must be paid through a payroll company; crew cannot be compensated as contract labor.
BTL non-resident crew’s compensation is not eligible for bonuses.
The Point-of-Purchase sales tax exemption may not be combined with the rebate.
Of the $30,000,000 annual cap, $7,500,000 is allocated for productions with less than $7,500,000 in Oklahoma spending, and the remaining $22,500,000 is allocated for productions with $7,500,000 or more in Oklahoma spending.
For BTL non-resident crew’s wages to qualify, they must be paid through a payroll company; crew cannot be compensated as contract labor.
BTL non-resident crew’s compensation is not eligible for bonuses.
The Point-of-Purchase sales tax exemption may not be combined with the rebate.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The Oklahoma Film & Music Office
120 N. Robinson Avenue, Suite 600, Oklahoma City, OK 73102
Jeanette Stanton
Deputy Director
405 230 8440
Last Updated Date
August 14, 2023
Sunset Date
June 30, 2031
Nebraska
Incentive Type:
Grants / Rebates
Qualifying Production Types
Basic Incentive Information
- Spend20%
- Above the Line Residents20%
- Above the Line Non-ResidentsN/A
- Below the Line Residents20%
- Below the Line Non-ResidentsN/A
- Minimum Spend$1,000,000
- Funding Cap$1,000,000
- Project Cap$400,000
- Loan Out Required
- Loan Out Withholding6%
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
The minimum in-state spend is $1,000,000.
Project must have a 50% Nebraska-based workforce for the duration of Nebraska production unless a lower percentage was pre-approved by the Nebraska Film Office through a waiver.
Project must be produced in Nebraska and tell a "Nebraska Story."
Project must have a 50% Nebraska-based workforce for the duration of Nebraska production unless a lower percentage was pre-approved by the Nebraska Film Office through a waiver.
Project must be produced in Nebraska and tell a "Nebraska Story."
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Applications must be submitted before production begins. Each application is reviewed, and funding will be awarded on a case-by-case basis with a max of 20% of projected Nebraska production cost.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
All loan-outs must withhold 6%.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Nebraska Film Office Home
301 Centennial Mall South, Lincoln, NE 68509-4666
Laurie Linden
Director
402 471 3746
Last Updated Date
August 14, 2023
Sunset Date
New York
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Animation, Commercials, Scripted TV, Feature Film
Basic Incentive Information
- Spend30-40%
- Above the Line Residents30-40%
- Above the Line Non-Residents30-40%
- Below the Line Residents30-40%
- Below the Line Non-Residents30-40%
- Minimum Spend$1,000,000*
- Funding Cap$700,000,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
The minimum spend is $1,000,000 if the majority of principal photography shooting days occur in Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs (with the exception of a television pilot)
The minimum spend is $250,000 if the majority of principal photography shooting days occur in any other county outside of Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs. (with the exception of a television pilot)
Features must have a runtime of at least 75 Minutes. TV episodes must have a runtime of at least 30 minutes with commercials.
There are two eligible production levels for the production incentive:
LEVEL 1:
The production has a budget of no more than $15,000,000 and the production is being produced by a qualified independent production company in which no more than 5% of the beneficial ownership is owned directly or indirectly by a publicly traded entity.
Level 1 productions must shoot at least one day of principal photography at a qualified production facility.
LEVEL 2:
The production has a budget over $15,000,000 or is produced by a company in which more than 5% of the beneficial ownership is owned, directly or indirectly, by a publicly traded entity.
Level 2 productions must shoot at least 10% of the total principal photography days at a qualified production facility.
An important note for Level 2 productions is that for any NY spend outside the qualified production facility to qualify, at least 75% of your budget must take place in New York OR you must have at least $3,000,000 in cost of spending at the qualified production facility. If shooting at more than one production facility, at least 75% of the total expenses related to work, excluding post-production, done at all facilities must be related to work done at the qualified production facility.
The minimum spend is $250,000 if the majority of principal photography shooting days occur in any other county outside of Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs. (with the exception of a television pilot)
Features must have a runtime of at least 75 Minutes. TV episodes must have a runtime of at least 30 minutes with commercials.
There are two eligible production levels for the production incentive:
LEVEL 1:
The production has a budget of no more than $15,000,000 and the production is being produced by a qualified independent production company in which no more than 5% of the beneficial ownership is owned directly or indirectly by a publicly traded entity.
Level 1 productions must shoot at least one day of principal photography at a qualified production facility.
LEVEL 2:
The production has a budget over $15,000,000 or is produced by a company in which more than 5% of the beneficial ownership is owned, directly or indirectly, by a publicly traded entity.
Level 2 productions must shoot at least 10% of the total principal photography days at a qualified production facility.
An important note for Level 2 productions is that for any NY spend outside the qualified production facility to qualify, at least 75% of your budget must take place in New York OR you must have at least $3,000,000 in cost of spending at the qualified production facility. If shooting at more than one production facility, at least 75% of the total expenses related to work, excluding post-production, done at all facilities must be related to work done at the qualified production facility.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Upstate Bonus: a 10% bump on qualified labor expenses incurred in certain upstate counties, including: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, and Yates. Productions must have a qualified spend of at least $500,000 in order to qualify.
Effective until 2034, there is a maximum of $5,000,000 per year that can be allocated for the Upstate Bonus.
Upstate productions in counties specified above shall include qualifying above-the-line salaries incurred in those counties as eligible for the 10% additional credit.
In addition, if the production company shoots more than 50% of principal photography days in the specified counties, all other qualified costs incurred in those counties are eligible for the 10% additional credit.
Effective until 2034, there is a maximum of $5,000,000 per year that can be allocated for the Upstate Bonus.
Upstate productions in counties specified above shall include qualifying above-the-line salaries incurred in those counties as eligible for the 10% additional credit.
In addition, if the production company shoots more than 50% of principal photography days in the specified counties, all other qualified costs incurred in those counties are eligible for the 10% additional credit.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Productions must submit a complete application with required materials prior to the beginning of principal photography and begin production within 365 days.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
If the amount of the tax credits issued is $1,000,000 to $5,000,000, the credit will be claimed in equal installments over a two-year period.
If the amount of the credits is greater than $5,000,000, the credit will be claimed in three equal installments, over a three-year period.
A written anti-harassment form and diversity plans are now required.
If the amount of the credits is greater than $5,000,000, the credit will be claimed in three equal installments, over a three-year period.
A written anti-harassment form and diversity plans are now required.
Contact the film office for more details.
Read MOre
Read Less
Film Office
New York State Governor's Office for Motion Picture & TV Development (the Office)
633 Third Avenue, 36th Floor, new York, NY 10017
Connie McFeeley
Director
212 803 2328
Last Updated Date
August 14, 2023
Sunset Date
December 31, 2034
Oregon
Incentive Type:
Grants / Rebates
Qualifying Production Types
Animation, Commercials, Documentaries, Game Shows, Industrials, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend25%
- Above the Line Residents20-26.2%
- Above the Line Non-Residents20-26.2%
- Below the Line Residents20-26.2%
- Below the Line Non-Residents20-26.2%
- Minimum Spend$1,000,000
- Funding Cap$20,000,000
- Project Cap$10,000,000*
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
To qualify for either the Oregon Production Investment Fund rebate or the Greenlight Oregon Labor Rebate, there is a $1,000,000 minimum in-state spend for any single project or series season.
Applicants must submit a written diversity, equity, and inclusion policy and provided diversity statistics for their project.
Projects must have a written plan to address any type of on-set harassment.
The project cap is $10,000,000 is based on the rule that no single project can earn more than 50% of the total annual cap, which is currently $20,000,000.
Applicants must submit a written diversity, equity, and inclusion policy and provided diversity statistics for their project.
Projects must have a written plan to address any type of on-set harassment.
The project cap is $10,000,000 is based on the rule that no single project can earn more than 50% of the total annual cap, which is currently $20,000,000.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Greenlight Oregon Labor Rebate (GOLR): this is a separate 6.2% rebate that can be combined with the base Oregon Production Investment Fund Rebate. Call Oregon Film for this bonus’ available funding. The film office has the authority to deduct up to 1% of a final rebate issued through the Greenlight Oregon Labor Rebate Fund for workforce development and educational needs.
Regional Oregon Production Investment Fund Rebate #1: for Portland-based projects, a reimbursement of $200 per day for each person traveling to a location outside the Portland Metro Zone, defined as 30 miles from Burnside Bridge. This rebate has a per project cap of $10,000 per day and $50,000 overall.
Regional Oregon Production Investment Fund Rebate #2: for projects based outside the Portland Metro Zone, an additional 10% to be added to the projects overall OPIF award as long as there are a minimum of six production days and more than half those days’ worth of production is being done outside Portland.
The two Regional Oregon Production Fund rebates are mutually exclusive, and this fund is capped annually at 3% of the overall OPIF fund.
Regional Oregon Production Investment Fund Rebate #1: for Portland-based projects, a reimbursement of $200 per day for each person traveling to a location outside the Portland Metro Zone, defined as 30 miles from Burnside Bridge. This rebate has a per project cap of $10,000 per day and $50,000 overall.
Regional Oregon Production Investment Fund Rebate #2: for projects based outside the Portland Metro Zone, an additional 10% to be added to the projects overall OPIF award as long as there are a minimum of six production days and more than half those days’ worth of production is being done outside Portland.
The two Regional Oregon Production Fund rebates are mutually exclusive, and this fund is capped annually at 3% of the overall OPIF fund.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
To apply for the the Oregon Production Investment Fund (OPIF) rebate, productions must submit completed application to Oregon Film prior to the start of production. This application should be supplemented with a script, complete budget, production schedule, finance plan, proof of funding, and producer's letter of intent.
Costs incurred prior to production do not qualify for the rebate.
Upon approval of an application, the producer must enter into a contract with Oregon Film.
For the Greenlight Oregon Labor Rebate (GOLR), productions must submit the application to Oregon Film within 10 business days of pre-production in Oregon.
Costs incurred prior to production do not qualify for the rebate.
Upon approval of an application, the producer must enter into a contract with Oregon Film.
For the Greenlight Oregon Labor Rebate (GOLR), productions must submit the application to Oregon Film within 10 business days of pre-production in Oregon.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Commercials qualify under the Greenlight program and can be bundled to meet the $1,000,000 minimum spend within a calendar year.
Individuals’ and loan-out companies’ qualifying payments are capped at $1,000,000 per project.
The 6.2% rebated from the Greenlight program is essentially paying back the 6.2% withheld due to Oregon income tax. Loan-outs typically do not qulify since they don’t withhold.
The Greenlight program has no annual cap.
Workers' Compensation is a non-qualified expense.
Oregon state withholding tax applies to all wages for which the rebate is claimed.
The film office has the authority to deduct up to 1% of the final rebate issued through the Greenlight Oregon Labor Rebate Fund for workforce development and educational needs.
PHW are the only fringes that qualify for the Greenlight Program.
Reality projects cannot apply for OPIF but can apply for Greenlight.
Individuals’ and loan-out companies’ qualifying payments are capped at $1,000,000 per project.
The 6.2% rebated from the Greenlight program is essentially paying back the 6.2% withheld due to Oregon income tax. Loan-outs typically do not qulify since they don’t withhold.
The Greenlight program has no annual cap.
Workers' Compensation is a non-qualified expense.
Oregon state withholding tax applies to all wages for which the rebate is claimed.
The film office has the authority to deduct up to 1% of the final rebate issued through the Greenlight Oregon Labor Rebate Fund for workforce development and educational needs.
PHW are the only fringes that qualify for the Greenlight Program.
Reality projects cannot apply for OPIF but can apply for Greenlight.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Governor's Office of Film & Television
850 SE 3rd Ave, Suite 405, Portland, OR 97214
Tim Williams
Executive Director
971 254 4021
Last Updated Date
October 13, 2023
Sunset Date
January 1, 2030
Ohio
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Industrials, Scripted TV, Broadway, Interactive, Feature Film
Basic Incentive Information
- Spend30%
- Above the Line Residents30%
- Above the Line Non-Residents30%
- Below the Line Residents30%
- Below the Line Non-Residents30%
- Minimum Spend$300,000
- Funding Cap$50,000,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
The state has a $300,000 minimum qualified spend.
Projects must show documentation of financial ability to undertake and complete the project in order to be allowed in the program.
Projects must show documentation of financial ability to undertake and complete the project in order to be allowed in the program.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Prior to production starting, a company must register and complete an online application. The application packet must include:
-Signed, completed application form
-Signed tax disclosure form
-Production budget
-Shooting script and script synopsis
-Documentation of financial ability to undertake and complete the project
-Trade secret information summary and justification (if applicable).
Ohio requires a nonrefundable application fee in an amount equal to 0.5% of the estimated value of the tax credit, up to a maximum of $10,000. The fee is due within 45 days of receipt of the invoice and notice of the Director of Development's certification of the project.
Productions must begin within 90 days of being determined eligible for the credit.
Ohio is NOT a first-come, first-served credit; credits are awarded based on economic impact.
Applications will be reviewed and awarded in two rounds annually. The first round is to be completed by July 31st of each year and the second is to be completed by January 31st of each year. Each round will award a certain amount of the annual allocation plus any rollover amounts from the preceding period.
-Signed, completed application form
-Signed tax disclosure form
-Production budget
-Shooting script and script synopsis
-Documentation of financial ability to undertake and complete the project
-Trade secret information summary and justification (if applicable).
Ohio requires a nonrefundable application fee in an amount equal to 0.5% of the estimated value of the tax credit, up to a maximum of $10,000. The fee is due within 45 days of receipt of the invoice and notice of the Director of Development's certification of the project.
Productions must begin within 90 days of being determined eligible for the credit.
Ohio is NOT a first-come, first-served credit; credits are awarded based on economic impact.
Applications will be reviewed and awarded in two rounds annually. The first round is to be completed by July 31st of each year and the second is to be completed by January 31st of each year. Each round will award a certain amount of the annual allocation plus any rollover amounts from the preceding period.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
In the case of a television series, the Director of Development may certify the production of each episode of the series as a separate tax credit-eligible production.
Starting July 1, 2024, the annual funding cap will be raised to $75,000,000.
Starting July 1, 2024, the annual funding cap will be raised to $75,000,000.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Ohio Development Services Agency, Ohio Film Office
77 South High Street, Floor 28, Columbus, Ohio 43215
Normy Fehrman
Film Office Manager
614- 644-5156
Last Updated Date
November 6, 2023
Sunset Date
Michigan
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
Michigan Film & Digital Media Office
300 North Washington Square 3rd Floor, Lansing, MI 48913
Jenell Leonard
Film Commissioner
800 477 3456
Last Updated Date
August 14, 2023
Sunset Date
Mississippi
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend25%
- Above the Line Residents30-40%
- Above the Line Non-Residents25%
- Below the Line Residents30-40%
- Below the Line Non-Residents25%
- Minimum Spend$50,000
- Funding Cap$20,000,000
- Project Cap$10,000,000
- Loan Out RequiredYes
- Loan Out WithholdingYes
- CPA Audit RequiredNo
- Screen Credit RequiredNo
Project Criteria
The production company or producer must meet certain requirements about having connections to Mississippi.
A $50,000 minimum in-state spend is required.
At least 20% of the production crew must be residents of Mississippi.
Loan outs have a 5% withholding requirement to qualify.
The state will perform their own audit.
A $50,000 minimum in-state spend is required.
At least 20% of the production crew must be residents of Mississippi.
Loan outs have a 5% withholding requirement to qualify.
The state will perform their own audit.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Veteran Bonus: a 5% bump for payroll of honorably discharged veterans of the United States Armed Forces (wages subject to Mississippi income tax withholding).
Mississippi Episodic Television Incentive Program: if the criteria are met to be considered episodic, the film office can grant you access to an additional program with a base of 25% on MS spending, 20% on non-resident labor and 35% on resident labor. $10,000,000 has been set aside for this program.
Mississippi Episodic Television Incentive Program: if the criteria are met to be considered episodic, the film office can grant you access to an additional program with a base of 25% on MS spending, 20% on non-resident labor and 35% on resident labor. $10,000,000 has been set aside for this program.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit the Mississippi Motion Picture Incentive Application and all documentation (vendor list, script, shoot schedule, etc.) prior to production beginning.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Production spend prior to the Mississippi Development Authority Certification Date will not be considered for the rebate.
Loan-out registration with the Department of Revenue is required.
Mississippi income tax must be withheld on all payroll. The Mississippi income tax withholding rate is 3% to 5%.
A reduced sales tax rate equal to 1.5% may apply to equipment used in motion picture production.
Loan-out registration with the Department of Revenue is required.
Mississippi income tax must be withheld on all payroll. The Mississippi income tax withholding rate is 3% to 5%.
A reduced sales tax rate equal to 1.5% may apply to equipment used in motion picture production.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Mississippi Film Office
501 North West Street, 5th Floor, Jackson, MS 39201
Nina Parikh
Director
601 359 3297
Last Updated Date
October 27, 2023
Sunset Date
Montana (Post Production)
Incentive Type:
Non-Transferable & Non-Refundable Tax Credit
Qualifying Production Types
Trailers, Visual Effects, Post Production
Basic Incentive Information
- Spend
- Above the Line Residents25%
- Above the Line Non-ResidentsN/A
- Below the Line Residents25%
- Below the Line Non-ResidentsN/A
- Minimum Spend$350,000
- Funding Cap$7,500,000
- Project Cap
- Loan Out RequiredYes
- Loan Out WithholdingYes
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
For the post-production credit, at least 50% of all expenditures must incur in Montana and at least 50% of all post-production Activities must incur in MT.
The minimum in-state spend for feature films and TV is $350,000.
The minimum in-state spend for feature films and TV is $350,000.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Underserved Area Bonus: a 5% bump for expenditures incurred in an underserved area, defined as a Montana county in which 14% or more people of all ages are in poverty as determined by the most recent U.S. Census Bureau estimates.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
There is an application fee of $1000 for any company utilizing the post-production credit.
The Department of Commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
The Department of Commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The maximum credit that can be earned up through this program is 30%.
Excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment.
The most each employee can earn back in credit is $125,000.
The most an actor, director, producer, or writer can earn back in credit is 20% on the first $7,500,00 earned.
Excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment.
The most each employee can earn back in credit is $125,000.
The most an actor, director, producer, or writer can earn back in credit is 20% on the first $7,500,00 earned.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The Montana Film Office
301 South Park Ave Helena, MT 59620
Allison Whitmer
Film Commissioner
406 841 2883
Last Updated Date
August 14, 2023
Sunset Date
Wisconsin
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
Film Wisconsin
211 N. Broadway St., Green Bay, WI 54303
Jay Schillinger
President
920 360 8827
Last Updated Date
August 14, 2023
Sunset Date
New York (Post Production)
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Animation, Visual Effects, Post Production
Basic Incentive Information
- Spend30%
- Above the Line ResidentsN/A
- Above the Line Non-Residents30%
- Below the Line Residents30-40%
- Below the Line Non-Residents30-40%
- Minimum Spend70% of total post-production costs*
- Funding Cap$45,000,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
The Program is limited to the post-production of feature films, television series, relocated television series, television pilots, and films for television.
The post-production credit is available when the project was filmed predominantly outside of the state and the film production company contracts their post-production work to companies in New York specializing in post-production work.
Post-production costs associated with the production of original content for a qualified film that are incurred at a qualified post-production facility in New York State are eligible. A qualified post-production facility is any company located in New York and engaged in providing post-production services to film and television.
A film production company can qualify for the post-production credit if it meets one or both of the following thresholds:
i) Post-Production: at least 75% of the project’s total post-production costs must be incurred at qualified facilities in New York. VFX and Animation costs are not included.
ii) Visual Effects and Animation: VFX/Animation costs incurred at qualified facilities in New York must be at least $3,000,000 or at least 20% of the total VFX/Animation costs incurred anywhere. A company engaged in the production of a fully animated film is eligible for the post-production credit if the qualified production and post-production costs meet the VFX/Animation threshold of 20%. Expenses in the Producer, Director and Deliverable Elements categories also qualify if they meet the Post-Production 75% threshold.
The post-production credit is available when the project was filmed predominantly outside of the state and the film production company contracts their post-production work to companies in New York specializing in post-production work.
Post-production costs associated with the production of original content for a qualified film that are incurred at a qualified post-production facility in New York State are eligible. A qualified post-production facility is any company located in New York and engaged in providing post-production services to film and television.
A film production company can qualify for the post-production credit if it meets one or both of the following thresholds:
i) Post-Production: at least 75% of the project’s total post-production costs must be incurred at qualified facilities in New York. VFX and Animation costs are not included.
ii) Visual Effects and Animation: VFX/Animation costs incurred at qualified facilities in New York must be at least $3,000,000 or at least 20% of the total VFX/Animation costs incurred anywhere. A company engaged in the production of a fully animated film is eligible for the post-production credit if the qualified production and post-production costs meet the VFX/Animation threshold of 20%. Expenses in the Producer, Director and Deliverable Elements categories also qualify if they meet the Post-Production 75% threshold.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Upstate Post Bonus: a 5% bump for costs incurred in Upstate NY, outside the Metropolitan Commuter Transportation District (MCTD). The MCTD includes New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties.
Upstate High-Budget Bonus: a 10% bump for qualified labor expenses incurred in the following counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, or Yates. Projects must spend at least $500,000 in order to qualify.
Upstate High-Budget Bonus: a 10% bump for qualified labor expenses incurred in the following counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, or Yates. Projects must spend at least $500,000 in order to qualify.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Post-production applications can be submitted no sooner than 60 days prior to the start of principal photography, but no later than the last day of principal photography.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Productions shot outside of NY but can still take advantage of the post-production credit. By meeting minimum facility and state requirements, a post-production only project can earn 30% base, plus the two applicable bonuses for a possible total of 45% on post.
Post-production costs are costs associated with the production of original content for a qualified film employing traditional, emerging and new workflow techniques used in post-production for picture, sound and music editorial, re-recording and mixing, visual effects, graphic design, original scoring, animation, and musical composition. However, these costs don’t include the editing of previously produced content for a qualified film or the salary of directors and music composers.
Post-production costs qualify for the credit only to the extent they are incurred for post-production and/or visual effects and animation work done in New York. Work done by or contracted to vendors, employees, service providers or any parties located outside New York is not qualified, and costs related to such work are not eligible for the tax credit.
Contact the film office to hear more about specific costs that are covered and to learn how to claim the credit.
A written anti-harassment form and diversity plans are now required.
Post-production costs are costs associated with the production of original content for a qualified film employing traditional, emerging and new workflow techniques used in post-production for picture, sound and music editorial, re-recording and mixing, visual effects, graphic design, original scoring, animation, and musical composition. However, these costs don’t include the editing of previously produced content for a qualified film or the salary of directors and music composers.
Post-production costs qualify for the credit only to the extent they are incurred for post-production and/or visual effects and animation work done in New York. Work done by or contracted to vendors, employees, service providers or any parties located outside New York is not qualified, and costs related to such work are not eligible for the tax credit.
Contact the film office to hear more about specific costs that are covered and to learn how to claim the credit.
A written anti-harassment form and diversity plans are now required.
Contact the film office for more details.
Read MOre
Read Less
Film Office
New York State Governor's Office for Motion Picture & TV Development (the Office)
633 Third Avenue, 36th Floor, new York, NY 10017
Connie McFeeley
Director
212 803 2328
Last Updated Date
August 14, 2023
Sunset Date
December 31, 2034
Wyoming
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
Wyoming Film Office
5611 High Plains Road, Cheyenne, Wyoming 82007
Abigail Martin
Brand Partnerships Senior Coordinator
307 777 3400
Last Updated Date
August 14, 2023
Sunset Date
Puerto Rico
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, News, Game Shows, Web Series, Reality TV, Scripted TV, Trailers, Interactive, Feature Film, Post Production, Miniseries, MOW
Basic Incentive Information
- Spend40%
- Above the Line Residents40%
- Above the Line Non-Residents20%
- Below the Line Residents40%
- Below the Line Non-Residents20%
- Minimum Spend$50,000
- Funding Cap$100,000,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out Withholding20%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $50,000 minimum qualified spend per project and a $25,000 minimum qualified spend for documentaries and short films.
There are no principal photography requirements needed to qualify.
Partial, non-full or even pre-production may qualify on its own.
If 50% or more of production is developed on the island, development payments to Puerto Rico resident companies and individuals, as well as nonresident above-the-line, can qualify.
For projected credits of less than $1,000,000, the applicant must submit a five-year income projection as well. For projected credits of more than $1,000,000, the applicant needs to submit an economic impact study prepared by an independent party.
Applicant must be in good standing with regard to tax liability
There are no principal photography requirements needed to qualify.
Partial, non-full or even pre-production may qualify on its own.
If 50% or more of production is developed on the island, development payments to Puerto Rico resident companies and individuals, as well as nonresident above-the-line, can qualify.
For projected credits of less than $1,000,000, the applicant must submit a five-year income projection as well. For projected credits of more than $1,000,000, the applicant needs to submit an economic impact study prepared by an independent party.
Applicant must be in good standing with regard to tax liability
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Acceptance is not offered on a first-come, first-served basis; the film office will take into account the economic impact, payroll, taxes and more to determine the approval of the project.
Submit your application through our online portal at: https://ogpe.pr.gov/freedom/ before the end of principal photography with the corresponding documents requested in the application for the Puerto Rico Film Commission to evaluate your project in a timely manner.
The applicant is required to pay a mandatory filling fee equivalent of 1% of the production expenses in Puerto Rico, up to a maximum rate of $250,000. The first, 50% payment of the filing fee must be presented to the DEDC Secretary within 30 working days from the date the decree was issued. The 50% of the filing fee must be presented with a duly notarized sworn statement accepting the decree. Following the payment and acceptance of the decree, the applicant must begin principal photography within 120 days of the issuance of the decree. This term may be extended with evidence of reasonable cause.
Submit your application through our online portal at: https://ogpe.pr.gov/freedom/ before the end of principal photography with the corresponding documents requested in the application for the Puerto Rico Film Commission to evaluate your project in a timely manner.
The applicant is required to pay a mandatory filling fee equivalent of 1% of the production expenses in Puerto Rico, up to a maximum rate of $250,000. The first, 50% payment of the filing fee must be presented to the DEDC Secretary within 30 working days from the date the decree was issued. The 50% of the filing fee must be presented with a duly notarized sworn statement accepting the decree. Following the payment and acceptance of the decree, the applicant must begin principal photography within 120 days of the issuance of the decree. This term may be extended with evidence of reasonable cause.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The annual rolling cap on payments to Puerto Rico resident companies and individuals is $50,000,000, and it may be expanded up to $350,000,000 if costs are incurred partially in a Film Development Zone.
Payments to Puerto Rico residents for production fees or similar budgetary items will be capped to 10% of the project’s Puerto Rico budget for purposes of computing the film tax credits.
Pre-production, production, and post-production expenses are eligible for the tax credit as of the Pre-Application Conference Letter date; if a Pre-application Conference Letter is not obtained, expenses will become eligible for the tax credit from the date the application is filed.
Payments made to non-residents that qualify for the incentive are subject to 20% withholding over their Puerto Rico sourced gross income.
Non-residents become residents after 183 days living in Puerto Rico, and they then qualify for the 40% tax credit.
There is an infrastructure tax credit of 25% available. Contact the Puerto Rico Film Office for information.
Payments to Puerto Rico residents for production fees or similar budgetary items will be capped to 10% of the project’s Puerto Rico budget for purposes of computing the film tax credits.
Pre-production, production, and post-production expenses are eligible for the tax credit as of the Pre-Application Conference Letter date; if a Pre-application Conference Letter is not obtained, expenses will become eligible for the tax credit from the date the application is filed.
Payments made to non-residents that qualify for the incentive are subject to 20% withholding over their Puerto Rico sourced gross income.
Non-residents become residents after 183 days living in Puerto Rico, and they then qualify for the 40% tax credit.
There is an infrastructure tax credit of 25% available. Contact the Puerto Rico Film Office for information.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Puerto Rico Film Commission
355 F.D. Roosevelt Ave, Suite 101, Hato Rey, PR 00918
Rosi Acosta
Director
787 758 4747
Last Updated Date
August 14, 2023
Sunset Date
Minnesota (Iron Range Regional)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Scripted TV, Feature Film
Basic Incentive Information
- Spend20%
- Above the Line Residents20%
- Above the Line Non-ResidentsN/A
- Below the Line Residents20%
- Below the Line Non-ResidentsN/A
- Minimum Spend$20,000
- Funding Cap$500,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
There is a $20,000 minimum spend within the Iron Range Regional Production Incentive Program service area.
Projects must include the IRRRB logo in onscreen credits, permit IRRRB to identify the production in its marketing and promotion, and provide 2-3 production photos for use in IRRRB publications and website.
Production must begin within 12 months of project approval.
Projects must include the IRRRB logo in onscreen credits, permit IRRRB to identify the production in its marketing and promotion, and provide 2-3 production photos for use in IRRRB publications and website.
Production must begin within 12 months of project approval.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit the Film Production Incentive Program Grant Application with project budget/top sheet, script, storyboard, synopsis or treatment, W-9 and other necessary documentation to the IRRRB prior to production.
Grant award recipients will be notified in writing. Award letters include a Grant Agreement that must be signed by the grantee and other designated parties. The grant becomes fully executed the date the last signature is obtained.
Grant award recipients will be notified in writing. Award letters include a Grant Agreement that must be signed by the grantee and other designated parties. The grant becomes fully executed the date the last signature is obtained.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The IRRRB Grant and Minnesota Snowbate Rebate are stackable.
Production categories must be consistent with the purpose of Minnesota Statue Section 116U.26, Film Production Jobs Program.
Applications are evaluated based on eligibility criteria and are subject to commissioner approval.
The evaluation criteria are (in order) economic impact and projected job creation.
Grant award funds are disbursed upon receipt and approval of invoices substantiating project expenditures. 10% of each invoice amount submitted and approved may be withheld and paid after certification that all film production activities have been completed. Grantee must submit a Reimbursement Letter and Final Report to close out the Grant Agreement and receive final payment.
Production categories must be consistent with the purpose of Minnesota Statue Section 116U.26, Film Production Jobs Program.
Applications are evaluated based on eligibility criteria and are subject to commissioner approval.
The evaluation criteria are (in order) economic impact and projected job creation.
Grant award funds are disbursed upon receipt and approval of invoices substantiating project expenditures. 10% of each invoice amount submitted and approved may be withheld and paid after certification that all film production activities have been completed. Grantee must submit a Reimbursement Letter and Final Report to close out the Grant Agreement and receive final payment.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Iron Range Resources & Rehabilitation Board (IRRRB)
4261 Highway 53 South, Eveleth, MN 55734
Sheryl Kochevar
Development Outreach and Tourism
218 735 3021
Last Updated Date
August 14, 2023
Sunset Date
Virginia
Incentive Type:
Credit / Rebate Combo
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend15%
- Above the Line Residents15-35%
- Above the Line Non-Residents15%
- Below the Line Residents15-35%
- Below the Line Non-Residents15%
- Minimum Spend$250,000
- Funding Cap$6,500,000 for Tax Credit / $4,150,000 for Grant
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Productions must have $250,000 minimum qualifying expenses and make a best effort to film at least 50% of principal photography in the Virginia.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Distressed Area Bonus: a 5% bump if the production is filmed in an economically distressed area of Virginia.
Virginia Resident First-Time Industry Employee Credit: a credit of 10% percent of the total aggregate payroll for Virginia residents who are employed as first time actors or first time members of a production crew in connection with a production in Virginia. It must be the employee’s first time receiving compensation and wages as either an actor or as a member of a production crew on a film, ever, anywhere, and the employee must be a Virginia resident.
Virginia Resident First-Time Industry Employee Credit: a credit of 10% percent of the total aggregate payroll for Virginia residents who are employed as first time actors or first time members of a production crew in connection with a production in Virginia. It must be the employee’s first time receiving compensation and wages as either an actor or as a member of a production crew on a film, ever, anywhere, and the employee must be a Virginia resident.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit an application to the Virginia Film Office at least 30 days prior to the beginning of production; include a copy of the script, production budget and the proposed production schedule. Applicants must enter into a memorandum of understanding with the Virginia Film Office.
The project must go into pre-production within 90 days of the application’s approval. If motion picture production continues for more than one year, a separate application for each tax year the production continues must be made.
The Virginia Film Office will respond within 30 business days of each application.
The project must go into pre-production within 90 days of the application’s approval. If motion picture production continues for more than one year, a separate application for each tax year the production continues must be made.
The Virginia Film Office will respond within 30 business days of each application.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The VA Film Office actually has a Grant and a Tax Credit program. They follow extremely similar requirements.
For the grant: the Governor's Motion Picture Opportunity Fund (GMPOF) offers discretionary grants to production companies and studios. For grant consideration, the application must be submitted 30 days prior to the start of principal photography and the applicant must demonstrate that 100% of the anticipated financing is in place. In addition, a condition of receiving the grant is a joint public announcement between the production company and the Governor. The project must begin physical production within 12 months following application submission to the Virginia Film Office.
The biggest difference between the programs is that the grant does not require a minimum spend. $5,150,000 will be available for the grant in 2024.
For goods with a purchase price of $25,000 or more, the amount included in qualifying expenses is the purchase price less the fair market value of the good at the time the production is completed.
For the grant: the Governor's Motion Picture Opportunity Fund (GMPOF) offers discretionary grants to production companies and studios. For grant consideration, the application must be submitted 30 days prior to the start of principal photography and the applicant must demonstrate that 100% of the anticipated financing is in place. In addition, a condition of receiving the grant is a joint public announcement between the production company and the Governor. The project must begin physical production within 12 months following application submission to the Virginia Film Office.
The biggest difference between the programs is that the grant does not require a minimum spend. $5,150,000 will be available for the grant in 2024.
For goods with a purchase price of $25,000 or more, the amount included in qualifying expenses is the purchase price less the fair market value of the good at the time the production is completed.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Virginia Film Office
901 East Byrd Street,Richmond, VA, 23219-4048
Andrew Edmunds
Director
804.545.5530
Last Updated Date
August 14, 2023
Sunset Date
January 1, 2026
Pennsylvania
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Animation, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend25%
- Above the Line Residents25-30%
- Above the Line Non-Residents25-30%
- Below the Line Residents25-30%
- Below the Line Non-Residents25-30%
- Minimum SpendNone
- Funding Cap$100,000,000
- Project Cap$20,000,000
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
At least 60% of the production's total production expenses, including pre-production, production, and post-production, must be incurred in Pennsylvania.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Stage Bonus: a 5% bump for productions meet the minimum stage filming requirements, explained in detail below.
Productions with Pennsylvania expenses of less than $30,000,000 must: build at least one set at a qualified production facility; shoot for a minimum of ten days at a qualified production facility; and spend or incur a minimum of $1,500,000 in direct expenditures related to the use or rental of tangible property or for the performance of services provided by a qualified production facility.
Productions with Pennsylvania expenses of $30,000,000 or more must: build at least two sets at a qualified production facility; shoot for a minimum of 15 days at a qualified production facility; and spend or incur a minimum of $5,000,000 in direct expenditures related to the use or rental of tangible property at or for the performance of services provided by a qualified production facility.
Requirements of a qualified production facility can be found on the Pennsylvania Film Office’s website.
Productions with Pennsylvania expenses of less than $30,000,000 must: build at least one set at a qualified production facility; shoot for a minimum of ten days at a qualified production facility; and spend or incur a minimum of $1,500,000 in direct expenditures related to the use or rental of tangible property or for the performance of services provided by a qualified production facility.
Productions with Pennsylvania expenses of $30,000,000 or more must: build at least two sets at a qualified production facility; shoot for a minimum of 15 days at a qualified production facility; and spend or incur a minimum of $5,000,000 in direct expenditures related to the use or rental of tangible property at or for the performance of services provided by a qualified production facility.
Requirements of a qualified production facility can be found on the Pennsylvania Film Office’s website.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit a complete application package with fee no sooner than 90 days prior to the start date of principal photography in Pennsylvania. Application packages consist of a completed Film Tax Credit Application, budget top sheet, verifiable documentation that 70% of financing has been secured and the remaining 30% will be in place prior to principal photography, script copy, and Pennsylvania’s “Single Application” available on the Department of Community & Economic Development’s website.
The application fee is 0.2% of the anticipated amount of credits, not to exceed $10,000. This fee is waived for productions with budgets of $1,000,000 or below.
Application review occurs during one of the following 90-day periods: July 1 through September 30; October 1 through December 31; January 1 through March 31; or April 1 through June 30.
The application fee is 0.2% of the anticipated amount of credits, not to exceed $10,000. This fee is waived for productions with budgets of $1,000,000 or below.
Application review occurs during one of the following 90-day periods: July 1 through September 30; October 1 through December 31; January 1 through March 31; or April 1 through June 30.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
*There is a compensation cap of $15,000,000 in aggregate payments for principal actors, whether directly or through a loan-out company.
The project cap is 20% of the annual cap at the time of application.
Monthly reports are required and due within five business days at the end of each month.
Loan-out companies must register with the state.
Certain LLCs may be required to withhold.
The tax credit has a three year carry-forward.
The project cap is 20% of the annual cap at the time of application.
Monthly reports are required and due within five business days at the end of each month.
Loan-out companies must register with the state.
Certain LLCs may be required to withhold.
The tax credit has a three year carry-forward.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Pennsylvania Film Office
Commonwealth Keystone Building, 400 North Street, 4th Floor, Harrisburg, PA 17120-0225
Nicolas Odato
Economic Development Analyst II
717-720-1416
Last Updated Date
August 14, 2023
Sunset Date
Texas
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Reality TV, Industrials, Scripted TV, Interactive, Feature Film, Visual Effects
Basic Incentive Information
- Spend5-22.5%
- Above the Line Residents5-22.5%
- Above the Line Non-ResidentsN/A
- Below the Line Residents5-22.5%
- Below the Line Non-ResidentsN/A
- Minimum Spend$250,000
- Funding Cap$200,000,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredNo
Project Criteria
Projects must be fully funded to apply.
60% of the total filming days must be completed in Texas.
For feature films, television programs, commercials, and visual effects projects, 55% of the total paid cast, including extras, and 55% of the total number of crew must be residents of Texas. For reality productions, 55% of cast and crew combined must be residents of Texas.
A Declaration of Texas Residency from is required for each Texas cast and crew member. Texas licenses and IDs must be valid 120 days prior to the start of production.
60% of the total filming days must be completed in Texas.
For feature films, television programs, commercials, and visual effects projects, 55% of the total paid cast, including extras, and 55% of the total number of crew must be residents of Texas. For reality productions, 55% of cast and crew combined must be residents of Texas.
A Declaration of Texas Residency from is required for each Texas cast and crew member. Texas licenses and IDs must be valid 120 days prior to the start of production.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Underutilized Area Bonus: a 2.5% bump for projects which complete at least 25% of their total filming days in Underutilized or Economically Distressed Areas (UEDAs).
Veteran Bonus: a 2.5% bump for projects whose combined cast and crew members are made of at least 5% Veterans.
In-State Post Bonus: a 2.5% bump If a project spends 10% of their total Texas qualified spend towards Texas in-state post-production.
These bonuses cannot be combined.
Veteran Bonus: a 2.5% bump for projects whose combined cast and crew members are made of at least 5% Veterans.
In-State Post Bonus: a 2.5% bump If a project spends 10% of their total Texas qualified spend towards Texas in-state post-production.
These bonuses cannot be combined.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Please submit the incentives inquiry form on the film office website first.
Applications will not be accepted earlier than 180 calendar days and no later than 5 p.m. Central Time five business days prior to a project's production start date.
Applications will not be accepted earlier than 180 calendar days and no later than 5 p.m. Central Time five business days prior to a project's production start date.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Projects which have started production prior to the application being submitted to the Texas Film Office are ineligible for the grant.
For film, TV, and visual effects projects, the incentive amounts are as follows: 5% for projects that spend more than $250,000 but less than $1,000,000; 10% for projects that spend more than $1,000,000 but less than $3,500,000; 20% for projects that spend $3,500,000 or more.
For digital interactive media productions (video game projects), the incentive amounts are as follows: 5% for projects that spend more than $100,000 but less than $1,000,000; 10% for projects that spend more than $1,000,000 but less than $3,500,000; 20% for projects that spend $3,500,000 or more.
For reality television projects, the incentive amounts are as follows: 5% for projects that spend more than $250,000 but less than $1,000,000; 10% for projects that spend $1,000,000 or more.
For commercials, educational or instructional videos and visual effects projects, the incentive amounts are as follows: 5% for projects that spend more than $100,000 but less than $1,000,000; 10% for projects that spend $1,000,000 or more.
Texas is a right-to-work state.
For film, TV, and visual effects projects, the incentive amounts are as follows: 5% for projects that spend more than $250,000 but less than $1,000,000; 10% for projects that spend more than $1,000,000 but less than $3,500,000; 20% for projects that spend $3,500,000 or more.
For digital interactive media productions (video game projects), the incentive amounts are as follows: 5% for projects that spend more than $100,000 but less than $1,000,000; 10% for projects that spend more than $1,000,000 but less than $3,500,000; 20% for projects that spend $3,500,000 or more.
For reality television projects, the incentive amounts are as follows: 5% for projects that spend more than $250,000 but less than $1,000,000; 10% for projects that spend $1,000,000 or more.
For commercials, educational or instructional videos and visual effects projects, the incentive amounts are as follows: 5% for projects that spend more than $100,000 but less than $1,000,000; 10% for projects that spend $1,000,000 or more.
Texas is a right-to-work state.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Texas Film Commission, Office of the Governor
1100 San Jacinto, Suite 3410, Austin, TX 78701
Stephanie Whallon
Director
512 463 9200
Last Updated Date
October 5, 2023
Sunset Date
Oklahoma (Cherokee Nation)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Animation, Commercials, Documentaries, Web Series, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend20-25%
- Above the Line Residents25%
- Above the Line Non-Residents20%
- Below the Line Residents25%
- Below the Line Non-Residents10-20%
- Minimum Spend$25,000
- Funding Cap$1,000,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Projects must meet a $50,000 minimum Oklahoma spend, of which $25,000 must be spent in Cherokee Nation jurisdictions.
Certain benchmarks must be hit, including but not limited: to proof of funding, proof of insurance, screenplay review, and budget review.
To be eligible for any rebate under the Cherokee Nation Film Incentive Program, a production must hire a minimum of two Native American paid trainees residing in the State of Oklahoma.
Independent Projects of $1,000,000 or more not backed by a studio or acceptable financiers must have a completion bond.
At least one principal photography day must be shot on Cherokee Nation, defined as the 7,000 square miles in northeast Oklahoma that make up the Cherokee Nation Reservation.
Certain benchmarks must be hit, including but not limited: to proof of funding, proof of insurance, screenplay review, and budget review.
To be eligible for any rebate under the Cherokee Nation Film Incentive Program, a production must hire a minimum of two Native American paid trainees residing in the State of Oklahoma.
Independent Projects of $1,000,000 or more not backed by a studio or acceptable financiers must have a completion bond.
At least one principal photography day must be shot on Cherokee Nation, defined as the 7,000 square miles in northeast Oklahoma that make up the Cherokee Nation Reservation.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
5% bonus on BTL wages for those that are not residents of the Cherokee Nation Territories but are residents to OK
5% bonus on expenditures paid to Native American
owned businesses within the Cherokee Nation and the vendor is
able to prove at least 51% Native Ownership.
5% bonus on expenditures paid to Native American
owned businesses within the Cherokee Nation and the vendor is
able to prove at least 51% Native Ownership.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Productions must submit an initial application, found on the Cherokee Nation Film Office website. Initial applications must be submitted no earlier than one year prior to the start of principal photography but no later than 45 days prior to the start of principal photography.
If eligibility of a project was not available or known prior to the beginning of principal photography, a production company may submit an initial application within 10 days after the eligibility is known with a detailed explanation of the reason for not submitting the application during the required time window.
This program accepts applicants on a case-by-case basis based on things such as economic impact, available funding, tourism, and local Cherokee Nation resources and local labor utilized.
Projects must start principal photography within 180 days of approval.
If approved, projects must submit a final application within 90 days of incurring their final expense.
If eligibility of a project was not available or known prior to the beginning of principal photography, a production company may submit an initial application within 10 days after the eligibility is known with a detailed explanation of the reason for not submitting the application during the required time window.
This program accepts applicants on a case-by-case basis based on things such as economic impact, available funding, tourism, and local Cherokee Nation resources and local labor utilized.
Projects must start principal photography within 180 days of approval.
If approved, projects must submit a final application within 90 days of incurring their final expense.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
A 25% rebate is available for above-the-line wages as long as the ATL crew member is Native American and a resident of the Cherokee Nation. If those two conditions aren’t met, ATL compensation isn’t eligible.
Below-the-line crew wages are eligible for rebates as follows: 10% for non-resident, non-Native American crew; 15% for Oklahoma resident, non-Native American crew; 20% for any Native American crew; and 25% for any Cherokee Nation citizen or Native American crew who live within the boundaries of the Cherokee Nation.
Below-the-line cast wages are eligible for rebates as follows: 20% for any Native American cast member; and 25% for any Cherokee Nation citizen or any Native American who lives within the boundaries of the Cherokee Nation.
Production spend within the Cherokee Nation earns a 20% rebate, while production spend within the Cherokee Nation with Native American vendors earns a 25% rebate.
Set props and accessories count toward qualified production spend if they cost at least $50,000 and prior approval is granted by the Cherokee Nation Film Office.
Below-the-line crew wages are eligible for rebates as follows: 10% for non-resident, non-Native American crew; 15% for Oklahoma resident, non-Native American crew; 20% for any Native American crew; and 25% for any Cherokee Nation citizen or Native American crew who live within the boundaries of the Cherokee Nation.
Below-the-line cast wages are eligible for rebates as follows: 20% for any Native American cast member; and 25% for any Cherokee Nation citizen or any Native American who lives within the boundaries of the Cherokee Nation.
Production spend within the Cherokee Nation earns a 20% rebate, while production spend within the Cherokee Nation with Native American vendors earns a 25% rebate.
Set props and accessories count toward qualified production spend if they cost at least $50,000 and prior approval is granted by the Cherokee Nation Film Office.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Cherokee Nation Film Office
777 W Cherokee Street Catoosa, OK 74015
Kevin Shand
Manager
918 645 3396
Last Updated Date
August 14, 2023
Sunset Date
District of Columbia
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend21-35%*
- Above the Line Residents30%
- Above the Line Non-Residents10%
- Below the Line Residents30%
- Below the Line Non-Residents10%
- Minimum Spend$250,000
- Funding CapContact Film Office
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
A project can hit the minimum spend in either of two ways:
i) By spending at least $250,000 in the District of Columbia on development, preproduction, production, or post-production.
ii) By investing/expending at least $250,000 for a qualified film and digital media infrastructure project in the District of Columbia.
Spending is refunded at a rate of 35% on expenditures that are subject to taxation in the District and 21% on expenditures that are not subject to taxation in the District.
i) By spending at least $250,000 in the District of Columbia on development, preproduction, production, or post-production.
ii) By investing/expending at least $250,000 for a qualified film and digital media infrastructure project in the District of Columbia.
Spending is refunded at a rate of 35% on expenditures that are subject to taxation in the District and 21% on expenditures that are not subject to taxation in the District.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The film office will provide application forms upon request. Productions must submit an application with a copy of the script, proposed production schedule, production budget and other required documentation.
The office will notify the applicant of its decision within 20 business days of receiving the application.
The office will notify the applicant of its decision within 20 business days of receiving the application.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Aggregate above-the-line expenditures are capped at $500,000 per project.
There is a 50% rebate on qualified job training expenditures.
There is a 25% rebate on infrastructure investments.
There is a 50% rebate on qualified job training expenditures.
There is a 25% rebate on infrastructure investments.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Office of Cable Television, Film, Music & Entertainment
1899 9th Street NE, Washington, DC 20018
LaToya Foster
Director
202 727 6608
Last Updated Date
August 14, 2023
Sunset Date
Utah
Incentive Type:
Credit / Rebate Combo
Qualifying Production Types
Music Videos, Animation, Documentaries, Web Series, Reality TV, Industrials, Scripted TV, Interactive, Feature Film, Miniseries, MOW
Basic Incentive Information
- Spend20%
- Above the Line Residents20-25%
- Above the Line Non-ResidentsN/A
- Below the Line Residents20-25%
- Below the Line Non-ResidentsN/A
- Minimum Spend$500,000
- Funding Cap$20,393,700*
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Projects must spend between $500,000 and $999,999 in Utah and hire at least 75% Utah cast and crew, excluding extras. Alternatively, projects can qualify without the cast and crew requirement by spending over $1,000,000 in Utah.
**Projects spending between $100,000 and $500,000 can qualify for a 20% cash rebate through the Community Film Incentive Program as long as a director, writer, or producer is a Utah resident, and at least 85% of the cast and crew are Utah residents earning at least $100 per day.
**Projects spending between $100,000 and $500,000 can qualify for a 20% cash rebate through the Community Film Incentive Program as long as a director, writer, or producer is a Utah resident, and at least 85% of the cast and crew are Utah residents earning at least $100 per day.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Local Hire/Rural Production Bonus: a 5% bump (from 20% to 25%) if the production company spends $1,000,000 in Utah, hires 75% in-state cast and crew (excluding extras and five principal cast members), and 75% of production days occur in rural areas.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Prior to production, submit the application in PDF format via e-mail to the Utah Film Commission Director. The application will be reviewed by the Utah Film Commission for completion and then submitted to the Motion Picture Advisory Committee for review and recommendation to the Governor's Office of Economic Development (GOED) Board of Directors.
The motion picture company must have proof that 100% of financing of the anticipated Utah spend is in place.
If a production has initiated principal photography prior to the office's receipt of a completed application or will not commence principal photography for more than 90 days from date of application, the application for incentive may be denied.
Applications are accepted on the 15th of each month.
The motion picture company must have proof that 100% of financing of the anticipated Utah spend is in place.
If a production has initiated principal photography prior to the office's receipt of a completed application or will not commence principal photography for more than 90 days from date of application, the application for incentive may be denied.
Applications are accepted on the 15th of each month.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
$12,000,000 of the annual funding pool is reserved for productions filming in rural areas.
Under special circumstances, a production may start preproduction during the MPIP application process. However, if a company starts filming a production in Utah prior to submitting a MPIP application, an incentive cannot be approved.
Utah is a right-to-work state.
Under special circumstances, a production may start preproduction during the MPIP application process. However, if a company starts filming a production in Utah prior to submitting a MPIP application, an incentive cannot be approved.
Utah is a right-to-work state.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Utah Film Commission
Council Hall/Capitol Hill 300 North State Street, Salt Lake City,UT 84114
Virginia Pearce
Director
800 453 8824
Last Updated Date
August 14, 2023
Sunset Date
Tennessee (Tax Credit)
Incentive Type:
Non-Transferable & Non-Refundable Tax Credit
Qualifying Production Types
Animation, Scripted TV, Soundtrack, Feature Film, Miniseries
Basic Incentive Information
- Spend9.25-9.75%*
- Above the Line Residents40-50%
- Above the Line Non-Residents40-50%
- Below the Line Residents40-50%
- Below the Line Non-Residents40-50%
- Minimum Spend$500,000*
- Funding CapNone
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
A Franchise and Excise Tax Credit is generated by payroll expenditures for all above-the-line and below-the-line, resident and non-resident, and talent services being performed in the state.
For Tier 1 counties, the credit is limited up to 40% of qualified payroll expenses. For Tier 2, 3 and 4 counties, the credit is limited up to 50% of qualified payroll expenses.
Scripted film and TV projects that spend less than $500,000 are unlikely to be considered. Non-scripted projects, as well as animation, commercials, and video game development, are unlikely to be considered if they spend less than $100,000.
For Tier 1 counties, the credit is limited up to 40% of qualified payroll expenses. For Tier 2, 3 and 4 counties, the credit is limited up to 50% of qualified payroll expenses.
Scripted film and TV projects that spend less than $500,000 are unlikely to be considered. Non-scripted projects, as well as animation, commercials, and video game development, are unlikely to be considered if they spend less than $100,000.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Enhanced Job Credit Bonus: a 10% bump (from 40% to 50%) for all resident and non-resident crew working in tier 2-4 counties.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The production company must meet with the Tennessee Film, Entertainment & Music Commission to discuss the production prior to the beginning of principal photography.
This program is first-come, first-served.
This program is first-come, first-served.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Tiered counties are based on population. Tiers 2-4 consist of more rural areas.
This credit has a carry-forward of 15 years.
9.25-9.75% credit on spend is in the form of a sales tax exemption on all taxable goods, services and personal property.
This credit has a carry-forward of 15 years.
9.25-9.75% credit on spend is in the form of a sales tax exemption on all taxable goods, services and personal property.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Tennessee Film, Entertainment & Music Commission
312 Rosa L. Parks Avenue,Tennessee Tower 26th Floor,Nashville, TN 37243
Bob Raines
Executive Director
615 741 3456
Last Updated Date
August 14, 2023
Sunset Date
California (Santa Clarita)
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Scripted TV, Feature Film
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap$50,000
- Project Cap
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredNo
Project Criteria
Option 1 - Locally Based & Recurring Productions: City will refund basic film permit fee(s) to the following: production based at an approved location in the Santa Clarita Valley for a minimum of 4 consecutive weeks; or a production that pulls 4 or more City film permits during Fiscal Year July 1 - June 30 Option 2 - CA Film & Television Tax Credit Approved Productions: City will refund basic film permit fee(s) to production project that is approved for the California Film & Television Tax Credit Program. Option 3 - Occupancy at City Hotels: City will refund 50% of Transient Occupancy Taxes, not to exceed 5%, collected within the City to a production that purchases a minimum of 5 room nights within a calendar month at a hotel located within the City; and a production that films at an approved location in the Santa Clarita Valley.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
No application for refunds prior to production; contact the Santa Clarita Film Office to obtain permits.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Substantial saving to productions assigned LA County Sheriff Deputies for traffic control and safety during filming within City limits; the Santa Clarita Film Office has a streamlined process of ordering and paying for LA County Sheriff Deputies as part of the permitting process offered by the City. This program is administered on a first come first served basis; productions currently based in the City of Santa Clarita will be given first priority.The Santa Clarity Valley includes zip codes: 91321, 91350, 91351, 91354, 91355, 91381, 91382, 91383, 91384, 91387, 91390, and 93510
Contact the film office for more details.
Read MOre
Read Less
Film Office
Santa Clarita Film Office
23920 Valencia Blvd., Suite 100, Santa Clarita, CA 91355
Evan Thomason
Economic Development Associate
661 284 1425
Last Updated Date
August 14, 2023
Sunset Date
June 20, 2020
Delaware
Incentive Type:
Grants / Rebates
Qualifying Production Types
Commercials, Documentaries, Web Series, Reality TV, Scripted TV, Feature Film, Miniseries, Post Production, MOW
Basic Incentive Information
- Spend30%*
- Above the Line Residents30%*
- Above the Line Non-Residents30%*
- Below the Line Residents30%*
- Below the Line Non-Residents30%*
- Minimum Spend100,000
- Funding Cap$1,000,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
The film office decides which productions will be eligible for rebates of up to 30%. *upwards of 30% which means can range from anywhere from 0-30%
Contact the film office for more details.
Read MOre
Read Less
How to Apply
In order to gain acceptance into this case-by-case program, an application and meetings with the film office must be complete prior to the start of production.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The State of Delaware's Motion Picture and Television Development Commission
1201 North Market St. Wilmington, DE 19801
TJ Healy
Chairman of the Delaware Film Commission
302 644 4600
Last Updated Date
August 14, 2023
Sunset Date
Washington
Incentive Type:
Grants / Rebates
Qualifying Production Types
Commercials, Scripted TV, Feature Film, Visual Effects, Post Production
Basic Incentive Information
- Spend20%
- Above the Line Residents30-45%
- Above the Line Non-ResidentsN/A
- Below the Line Residents30-45%
- Below the Line Non-Residents15-30%
- Minimum Spend$500,000
- Funding Cap$15,000,000*
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
There is a $500,000 minimum in-state spend for motion pictures, a $300,000 per episode minimum spend for series, and a $150,000 minimum spend for commercials.
To qualify for the 15% below-the-line non-resident rebate, the production must have a labor force of at least 85% of Washington State residents and each BTL non-resident must earn $50,000 or less. Additional criteria may also apply.
Projects that are follow-up seasons to a television series or a project that reflects stories of marginalized communities will have priority with funding.
Principal photography must commence no later than 120 days (45 days for commercials) after receiving the Funding Letter of Intent.
A Declaration of Residency must be completed by each Washington State resident.
To qualify for the 15% below-the-line non-resident rebate, the production must have a labor force of at least 85% of Washington State residents and each BTL non-resident must earn $50,000 or less. Additional criteria may also apply.
Projects that are follow-up seasons to a television series or a project that reflects stories of marginalized communities will have priority with funding.
Principal photography must commence no later than 120 days (45 days for commercials) after receiving the Funding Letter of Intent.
A Declaration of Residency must be completed by each Washington State resident.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Episodic Series Bonus: episodic series with a minimum of six episodes produced in Washington State may qualify for a max rebate of 35%.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Prior to receiving funding assistance, productions must file a completed Production Survey with the Department of Commerce.
Prior to principal photography, motion picture and episodic series applicants must submit a completed Funding Assistance Application Form to Washington Filmworks. Applications must include a shooting script, budget, finance plan, proof of funding, and producer's letter of intent. Applicants must sign and return the Washington Filmworks production agreement within two weeks of the date of the Funding Letter of Intent.
Guidelines and the Industry Code of Conduct must be distributed to department heads prior to the start of production. Producers and Washington Filmworks must meet to discuss policies and procedures and the completion package process prior to the start of production.
Commercial applicants must submit a Commercial Funding Assistance Application that includes storyboard, budget, advertising agency award letter and producer's letter of intent.
Funding assistance will be at the discretion of the Board of Directors of WF on a case-by-case basis.
Prior to principal photography, motion picture and episodic series applicants must submit a completed Funding Assistance Application Form to Washington Filmworks. Applications must include a shooting script, budget, finance plan, proof of funding, and producer's letter of intent. Applicants must sign and return the Washington Filmworks production agreement within two weeks of the date of the Funding Letter of Intent.
Guidelines and the Industry Code of Conduct must be distributed to department heads prior to the start of production. Producers and Washington Filmworks must meet to discuss policies and procedures and the completion package process prior to the start of production.
Commercial applicants must submit a Commercial Funding Assistance Application that includes storyboard, budget, advertising agency award letter and producer's letter of intent.
Funding assistance will be at the discretion of the Board of Directors of WF on a case-by-case basis.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The max credit a commercial can receive is 15%, while for all other projects, the max credit is 45%.
Project must comply with the health and retirement benefits requirement.
Additional factors will be given consideration by the program in its review of applications, including the extent to which: projects are financed by Washington based corporations, companies and/or individuals; projects include Washington residents as actors in one or more “starring” or major role; projects are derived by a book, a life story, a screenplay or other creative work based on or inspired by a source of content that is unique to Washington State; projects feature locations in Washington State as the principal scripted location.
Funding is allocated every January.
20% of funding is allocated to projects filmed in rural communities, and 20% of funding is allocated to projects telling stories of marginalized communities. $3,000,000 of funding is set aside for small motion picture productions that are creatively driven by WA residents.
Project must comply with the health and retirement benefits requirement.
Additional factors will be given consideration by the program in its review of applications, including the extent to which: projects are financed by Washington based corporations, companies and/or individuals; projects include Washington residents as actors in one or more “starring” or major role; projects are derived by a book, a life story, a screenplay or other creative work based on or inspired by a source of content that is unique to Washington State; projects feature locations in Washington State as the principal scripted location.
Funding is allocated every January.
20% of funding is allocated to projects filmed in rural communities, and 20% of funding is allocated to projects telling stories of marginalized communities. $3,000,000 of funding is set aside for small motion picture productions that are creatively driven by WA residents.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Washington Filmworks (WF)
1411 Fourth Avenue, Suite 420, Seattle, Washington 98101
Amy Lillard
Executive Director
206 264 0667
Last Updated Date
August 14, 2023
Sunset Date
June 30, 2030
Oregon (Local Oregon Production Investment Fund)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Animation, Documentaries, Game Shows, Reality TV, Industrials, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend25%
- Above the Line Residents20%
- Above the Line Non-Residents20%
- Below the Line Residents20%
- Below the Line Non-Residents20%
- Minimum Spend$75,000
- Funding Cap$1,500,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
This program is available to Oregon resident producers/Oregon-headquartered production companies who spend a minimum of $75,000. Only the first $1,000,000 in expenditures qualify.
Project must have an Oregon producer attached, and at least 80% of crew must be residents of Oregon.
Project must have an Oregon producer attached, and at least 80% of crew must be residents of Oregon.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Regional Oregon Production Investment Fund Rebate #1: for Portland-based projects, a reimbursement of $200 per day for each person traveling to a location outside the Portland Metro Zone, defined as 30 miles from Burnside Bridge. This rebate has a per project cap of $10,000 per day and $50,000 overall.
Regional Oregon Production Investment Fund Rebate #2: for projects based outside the Portland Metro Zone, an additional 10% to be added to the projects overall OPIF award as long as there are a minimum of six production days and more than half those days’ worth of production is being done outside Portland.
The two Regional Oregon Production Fund rebates are mutually exclusive, and this fund is capped annually at 3% of the overall OPIF fund.
Regional Oregon Production Investment Fund Rebate #2: for projects based outside the Portland Metro Zone, an additional 10% to be added to the projects overall OPIF award as long as there are a minimum of six production days and more than half those days’ worth of production is being done outside Portland.
The two Regional Oregon Production Fund rebates are mutually exclusive, and this fund is capped annually at 3% of the overall OPIF fund.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Unless otherwise permitted by Oregon Film, submit the application prior to production beginning in Oregon.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Compensation Cap: Individuals and Loan-out companies qualifying payments are capped at $1 million per project. Green Light Program has no Annual CapOregon producers or local media production services companies who spend a minimum of $75,000, up to the first $1 million may qualify for the iOPIF which provides rebates of 20% of goods and services and 10% of Oregon labor; other requirements apply; funding for iOPIF is limited to 5% of the moneys in the fund. Workers' Compensation is a non qualified expense.Payments to loan-out companies making less than $1 million per project and registered with the Oregon Secretary of State qualify for the 20% goods/services rebate.PHW are the only fringes that qualify for the green Light ProgramOregon state withholding tax applies to all wages for which the rebate is claimed.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Governor's Office of Film & Television
850 SE 3rd Ave, Suite 405, Portland, OR 97214
Tim Williams
Head of Department
971 254 4021
Last Updated Date
August 14, 2023
Sunset Date
January 1, 2030
U.S. Virgin Islands
Incentive Type:
Credit / Rebate Combo
Qualifying Production Types
Music Videos, Commercials, Web Series, Scripted TV, Soundtrack, Broadway, Feature Film, Visual Effects, Post Production, Miniseries, MOW
Basic Incentive Information
- Spend9%
- Above the Line Residents10-17%
- Above the Line Non-ResidentsN/A
- Below the Line Residents10-17%
- Below the Line Non-ResidentsN/A
- Minimum Spend$250,000
- Funding Cap$2,500,000
- Project Cap$500,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a minimum spend of $250,000.
There is a minimum of 20% local resident hires (including crew, extras, actors and maximum of three paid interns.
An above-the-line-crew member must speak at a local school or university.
For the cash rebate, the qualified production spend must take place on the islands and be performed by a Territory Certified Production (TCP).
For the transferrable credit, if 20-25% of total workforce (including paid interns) are VI residents, the allowable credit is 10% of actual compensation paid in connection with the TCP during the tax year. If 25.1-30% of the total workforce are VI residents, the allowable credit is 15%. If 30.1% or greater of the total workforce are VI residents, the allowable credit is 17%.
There is a minimum of 20% local resident hires (including crew, extras, actors and maximum of three paid interns.
An above-the-line-crew member must speak at a local school or university.
For the cash rebate, the qualified production spend must take place on the islands and be performed by a Territory Certified Production (TCP).
For the transferrable credit, if 20-25% of total workforce (including paid interns) are VI residents, the allowable credit is 10% of actual compensation paid in connection with the TCP during the tax year. If 25.1-30% of the total workforce are VI residents, the allowable credit is 15%. If 30.1% or greater of the total workforce are VI residents, the allowable credit is 17%.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
St. Croix Bonus: a 10% bump if qualifying production activities are done on St. Croix.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Productions must schedule a pre-application meeting with the US Virgin Islands Economic Development Authority and Department of Tourism to discuss the project, processes, timelines, list of CPAs, and more.
If productions choose to move forward, they must obtain a certificate of good standing from the Lt. Governor’s office and be incorporated.
The application fee is $500, and the approval process should be completed within 32 business days. After that, the final approval comes from the Economic Development Authority (EDA), who then has 25 business days to approve or reject the application.
A company can apply after filming has started— but no later than 30 days after.
If productions choose to move forward, they must obtain a certificate of good standing from the Lt. Governor’s office and be incorporated.
The application fee is $500, and the approval process should be completed within 32 business days. After that, the final approval comes from the Economic Development Authority (EDA), who then has 25 business days to approve or reject the application.
A company can apply after filming has started— but no later than 30 days after.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The cash rebate and credit can be used together.
The annual and project caps listed are for the cash rebate.
Resident production companies are eligible for tax incentives and rebates up to a maximum of 3 projects per annum with a maximum of incentives/credits equal to $1,050,000 if they meet all requirements.
A reduction in hotel tax rates may be applied to both resident and non-resident production companies as follows: productions with a spend of $250,000 AND over 150 room nights pay a hotel tax rate of 8%; productions with a spend of $250,001-$500,000 AND over 250 room nights pay a hotel tax rate of 6%; productions with a spend of $500,001-$750,000 AND over 350 room nights pay a hotel tax rate of 4%; productions with a spend of $750,001-$1,000,000 AND over 450 room nights pay a hotel tax rate of 3%; productions with a spend of $1,000,001 AND over 1000 room nights pay a hotel tax rate of 1.5%.
A separate transferrable credit is available for interactive media. This credit offers 15% on qualified expenditures and resident labor.
The annual and project caps listed are for the cash rebate.
Resident production companies are eligible for tax incentives and rebates up to a maximum of 3 projects per annum with a maximum of incentives/credits equal to $1,050,000 if they meet all requirements.
A reduction in hotel tax rates may be applied to both resident and non-resident production companies as follows: productions with a spend of $250,000 AND over 150 room nights pay a hotel tax rate of 8%; productions with a spend of $250,001-$500,000 AND over 250 room nights pay a hotel tax rate of 6%; productions with a spend of $500,001-$750,000 AND over 350 room nights pay a hotel tax rate of 4%; productions with a spend of $750,001-$1,000,000 AND over 450 room nights pay a hotel tax rate of 3%; productions with a spend of $1,000,001 AND over 1000 room nights pay a hotel tax rate of 1.5%.
A separate transferrable credit is available for interactive media. This credit offers 15% on qualified expenditures and resident labor.
Contact the film office for more details.
Read MOre
Read Less
Film Office
USVI Film Office
P.O. Box 1076, St. Thomas, VI 00804
Luana Wheatley
Film Office Director
340-244-2404
Last Updated Date
August 14, 2023
Sunset Date
Kentucky (Kentucky Based Production Companies)
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Animation, Documentaries, Music Videos, Game Shows, Reality TV, Industrials, Scripted TV, Broadway, Interactive, Feature Film
Basic Incentive Information
- Spend30-35%
- Above the Line Residents35%
- Above the Line Non-Residents30%
- Below the Line Residents35%
- Below the Line Non-Residents30%
- Minimum Spend$125,000
- Funding Cap$75,000,000
- Project Cap$10,000,000
- Loan Out RequiredYes
- Loan Out Withholding4%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
For approved Kentucky-based companies, the following minimum in-state spends must be met: $125,000 for a feature-length film, television program, or industrial film; $20,000 for a national touring production of a Broadway show; $10,000 for a documentary.
In order to be considered Kentucky-based, a company must have its principal location of business in Kentucky or no less than 50% of its property and payroll located in Kentucky.
In order to be considered Kentucky-based, a company must have its principal location of business in Kentucky or no less than 50% of its property and payroll located in Kentucky.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Enhanced Incentive County Bonus: a 5% bump on expenses incurred in an Enhanced Incentive County. Eligible counties can be found here.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Acceptance into Kentucky’s program is issued on a case-by-case basis.
The Kentucky Film Office may require that the approved company pay an administrative fee of $500 or 0.5% of the estimated amount of the tax incentive, whichever amount is greater (no ceiling).
The application fee can range from $250-$1000 based on budget size.
Applicants must also pay legal fees ranging from $1,000-$5,000 depending on the complexity of the contract with the state.
All fees must be paid at the time of filing the application.
The application is decided on by the Kentucky Economic Development Finance
Authority (KEDFA), which meets on the last Thursday of each month, with the exception of November and December.
45 days prior to the KEDFA meeting, applicants should reach out to KEDFA staff to discuss eligibility. If the project is eligible, staff members will provide the project with an application.
The application must be submitted one month before the next KEDFA meeting. KEDFA will decide at the meeting whether to approve the project.
Once KEDFA approves, the project must have a Kentucky expense within 6 months of approval and must be completed within 2 years of approval.
At least 30 days before incurring costs, the project must submit a tax incentives application and supportive documents.
The Kentucky Film Office may require that the approved company pay an administrative fee of $500 or 0.5% of the estimated amount of the tax incentive, whichever amount is greater (no ceiling).
The application fee can range from $250-$1000 based on budget size.
Applicants must also pay legal fees ranging from $1,000-$5,000 depending on the complexity of the contract with the state.
All fees must be paid at the time of filing the application.
The application is decided on by the Kentucky Economic Development Finance
Authority (KEDFA), which meets on the last Thursday of each month, with the exception of November and December.
45 days prior to the KEDFA meeting, applicants should reach out to KEDFA staff to discuss eligibility. If the project is eligible, staff members will provide the project with an application.
The application must be submitted one month before the next KEDFA meeting. KEDFA will decide at the meeting whether to approve the project.
Once KEDFA approves, the project must have a Kentucky expense within 6 months of approval and must be completed within 2 years of approval.
At least 30 days before incurring costs, the project must submit a tax incentives application and supportive documents.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Qualifying payroll expenditures paid to above-the-line residents and non-residents are capped at $1,000,000 per employee.
Loan outs must either withhold or pay a calculated amount.
Loan outs must either withhold or pay a calculated amount.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Kentucky Department of Travel & Tourism
500 Mero Street, 22nd Floor, Frankfort, KY 40601
Tim Bates
Office Manager
502 892 3238
Last Updated Date
August 14, 2023
Sunset Date
Georgia (Savannah - Episodic TV & Internet)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Web Series, Reality TV, Scripted TV
Basic Incentive Information
- Spend10%
- Above the Line Residents10%
- Above the Line Non-ResidentsN/A
- Below the Line Residents10%
- Below the Line Non-ResidentsN/A
- Minimum Spend$500,000
- Funding Cap$1,300,000
- Project Cap$250,000
- Loan Out RequiredNo
- Loan Out WithholdingNone
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
A minimum overall budget of $5,000,000 per series and a minimum qualified spend of $500,000 in Chatham County are required.
The project’s main production office must be located in Chatham County.
50% of shooting days must be within 60 miles of the City Hall of Savannah.
The project must add SRFC’s Executive Director and Office Manager to distro list during preproduction and production. Materials sent across this list include call sheets, crew lists, vendor list, scripts, schedules, DOODs, safety memos, location notification letters, and all memos and correspondence pertaining to the Chatham County community.
The project must display the Savannah Regional Film Commission logo in its end credits, immediately after the Georgia logo.
The project’s main production office must be located in Chatham County.
50% of shooting days must be within 60 miles of the City Hall of Savannah.
The project must add SRFC’s Executive Director and Office Manager to distro list during preproduction and production. Materials sent across this list include call sheets, crew lists, vendor list, scripts, schedules, DOODs, safety memos, location notification letters, and all memos and correspondence pertaining to the Chatham County community.
The project must display the Savannah Regional Film Commission logo in its end credits, immediately after the Georgia logo.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
The Resident Crew Bonus: if 50% of crew listed on the final, official, and distributed crew list are located within 60 miles of the City Hall of Savannah, and their primary residence is in the state of Georgia, a $25,000 bonus will be awarded to productions that qualify for the Savannah Entertainment Production Incentive.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit applications no more than 90 days prior to beginning principal photography in Chatham County.
An applicant can qualify only once per year unless the budget exceeds $15,000,000. An applicant will be considered the same for rebate purposes if the entity actually entitled to receive the rebate shares any common ownership, corporate officers or other verifiable affiliation with a previous applicant.
Applicants must meet with the Savannah Area Film Office and spend a minimum of two days scouting before applying.
An applicant can qualify only once per year unless the budget exceeds $15,000,000. An applicant will be considered the same for rebate purposes if the entity actually entitled to receive the rebate shares any common ownership, corporate officers or other verifiable affiliation with a previous applicant.
Applicants must meet with the Savannah Area Film Office and spend a minimum of two days scouting before applying.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Local qualified spend includes expenses incurred in Chatham County for labor, extras, rentals, purchases, airfare, hotels, per diems, picture cars, fuel, catering, gratuities, animals, security, police, healthcare professionals, parking and site rentals.
Above-the-line expenses include day players, expenses for assistants to directors and producers and casting fees on day players.
If the five episode minimum is met between two consecutive calendar years, the production only counts for the calendar year in which it began. Only one season counts per calendar year.
The fund is administered on a first-come, first-served basis combined with senior Savannah Economic Development Authority staff approval of the production.
Above-the-line expenses include day players, expenses for assistants to directors and producers and casting fees on day players.
If the five episode minimum is met between two consecutive calendar years, the production only counts for the calendar year in which it began. Only one season counts per calendar year.
The fund is administered on a first-come, first-served basis combined with senior Savannah Economic Development Authority staff approval of the production.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Savannah Economic Development Authority (SEDA)
131 Hutchinson Island Rd suite 101, Savannah, GA 31421
Beth Nelson
Executive Director
912 447 4160
Last Updated Date
August 14, 2023
Sunset Date
December 31, 2024
California (Relocating TV 1st Year Back)
Incentive Type:
Non-Transferable & Non-Refundable Tax Credit
Qualifying Production Types
Scripted TV
Basic Incentive Information
- Spend25%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line Residents25-30%
- Below the Line Non-Residents25-30%
- Minimum Spend$1,000,000
- Funding Cap$56,100,000
- Project Cap
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
For Relocating TV Series, the 25% base incentive for First season back only.
A $1,000,000 minimum budget per episode is required as well as the most recent season must have filmed 75% of principal photography outside California (6 Episodes at any episode length).
Credit is reduced to 20% after the first season filmed in California. (see CA base state section)
Returning Season must film at least 75% of Principal Photography days wholly in California OR 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.
Diversity Tracking and Unlawful harassment Policy is required
Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program. Approved applicant’s contribution shall be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date. All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC
A $1,000,000 minimum budget per episode is required as well as the most recent season must have filmed 75% of principal photography outside California (6 Episodes at any episode length).
Credit is reduced to 20% after the first season filmed in California. (see CA base state section)
Returning Season must film at least 75% of Principal Photography days wholly in California OR 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.
Diversity Tracking and Unlawful harassment Policy is required
Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program. Approved applicant’s contribution shall be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date. All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
The Local Hire Labor/Out-Of-Zone: (Does not include Post): a 5% bump on individuals who reside in California outside the Los Angeles zone, and who perform services outside the Los Angeles zone. (2 forms of residency will be needed- ID and Utility Bill of 3 months prior to working on project)
Contact the film office for more details.
Read MOre
Read Less
How to Apply
California Film & Television Tax Credit Program 3.0 The application process includes:
Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked jobs ratios submit required documentation.
Phase III: Credit Allocation Letters are issued for approved projects.
Phase IV: Projects with CALs( a received Credit Allocation Letter) enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a “Tax Credit Certificate” is issued Projects that rank in the top 200% will be notified to submit Phase II documents. Job Ration is determined based on a mathematical equation on qualifying wages, qualified non wage expenditures, the expected credit amount and using "bonus points"
Contact the Film office for further details.
Productions must begin principal photography within 180 days of receipt of the CAL (Credit Allocation Letter). Approved projects with a qualified expenditure budget of $100M or more have 240 days to begin filming
Applications must be submitted online during specific allocation periods:.
Phase l: February 26-28, 2024
Phase II: February 29 – March 4, 2024
New, Pilot & Miniseries:
Phase l: March 4-6, 2024
Phase II: March 7-11, 2024
Approval Date: April 8, 2024
Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program. Approved applicant’s contribution shall be 0.50%(Indys only at .25%) of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC
Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked jobs ratios submit required documentation.
Phase III: Credit Allocation Letters are issued for approved projects.
Phase IV: Projects with CALs( a received Credit Allocation Letter) enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a “Tax Credit Certificate” is issued Projects that rank in the top 200% will be notified to submit Phase II documents. Job Ration is determined based on a mathematical equation on qualifying wages, qualified non wage expenditures, the expected credit amount and using "bonus points"
Contact the Film office for further details.
Productions must begin principal photography within 180 days of receipt of the CAL (Credit Allocation Letter). Approved projects with a qualified expenditure budget of $100M or more have 240 days to begin filming
Applications must be submitted online during specific allocation periods:.
Phase l: February 26-28, 2024
Phase II: February 29 – March 4, 2024
New, Pilot & Miniseries:
Phase l: March 4-6, 2024
Phase II: March 7-11, 2024
Approval Date: April 8, 2024
Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program. Approved applicant’s contribution shall be 0.50%(Indys only at .25%) of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The maximum tax credit allowed is 30%.
*Allocation of funding cap for Independents with budgets over $10,000,000= $10,560,000.
Allocation of funding cap for Independents with budgets $10,000,000 and under= $15,840,000.
**Project Cap is a base of $2,500,000 with the possibility of $3,000,000 if uplifts are taken into account.
Background performers (extras), stand-ins and off-camera stunt personnel do qualify.
The Qualified Expenditure Charts and Expenditure Tracking Tips are available here
*Allocation of funding cap for Independents with budgets over $10,000,000= $10,560,000.
Allocation of funding cap for Independents with budgets $10,000,000 and under= $15,840,000.
**Project Cap is a base of $2,500,000 with the possibility of $3,000,000 if uplifts are taken into account.
Background performers (extras), stand-ins and off-camera stunt personnel do qualify.
The Qualified Expenditure Charts and Expenditure Tracking Tips are available here
Contact the film office for more details.
Read MOre
Read Less
Film Office
California Film Commission
7080 Hollywood Blvd., Suite 900, Hollywood, CA 90028
Colleen Bell
Executive Director
323 860 2960
Last Updated Date
September 8, 2023
Sunset Date
June 30, 2025
Florida (Greater Fort Lauderdale)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Commercials, Documentaries, Game Shows, Web Series, Reality TV, Scripted TV, Talk Shows, Interactive, Feature Film, Miniseries, Post Production, MOW
Basic Incentive Information
- SpendN/A
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line ResidentsN/A
- Below the Line Non-ResidentsN/A
- Minimum Spend$1,000,000
- Funding Cap$500,000
- Project Cap$500,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
This program occurs on a case-by-case basis. Many factors play into the decision, including the percentage of the project filmed in the county, location of the production office, utilization of Broward county crews, shooting days and hotel days.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
First, contact the film office, then submit a production sheet and a pre-budget sheet.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Greater Fort Lauderdale/Broward Office of Film, Music & Entertainment
101 NE Third Avenue, Suite 100, Fort Lauderdale, Florida 33301
954 767 2440
Last Updated Date
August 14, 2023
Sunset Date
Arkansas
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Interactive, Feature Film, Post Production
Basic Incentive Information
- Spend25-30%
- Above the Line Residents25-30%
- Above the Line Non-Residents25-30%
- Below the Line Residents30%
- Below the Line Non-Residents25-30%
- Minimum Spend$200,000
- Funding Cap$4,000,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit Required
- Screen Credit RequiredYes
Project Criteria
Minimum spends: $200,000 for Features and TV; $100,000 for commercials; and $50,000 for Post.
A certain amount of your production must be done in Arkansas, but the approval of all projects occurs on a case-by-case basis and is up to the Arkansas Economic Development Commission. The credit is first come, first served.
A certain amount of your production must be done in Arkansas, but the approval of all projects occurs on a case-by-case basis and is up to the Arkansas Economic Development Commission. The credit is first come, first served.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Veterans’ Payroll Bonus: a 10% bump is available for payroll of honorably discharged veterans of the United States Armed Forces (max 30%).
Veterans’ Vendor Bonus: a 10% bump is also available for expenditures purchased from an Arkansas-based small business vendor owned by honorably discharged veterans of the United States Armed Forces.
Veterans’ Vendor Bonus: a 10% bump is also available for expenditures purchased from an Arkansas-based small business vendor owned by honorably discharged veterans of the United States Armed Forces.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Application and/or registration must be submitted to the Arkansas Film Commission prior to incurring any in-state production or post-production costs. Upon approval, a financial incentive agreement will be signed by the production company and the Commission.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The maximum credit earned for each expenditure is 30%.
Salaries or wages are eligible for the rebate if they are reported to the film office and are subject to state income tax.
Productions must begin filing weekly expenditure reports within two weeks after the start of principal photography.
Be aware that the grant program is not currently being used (as of 2023).
Production companies are encouraged to make payments for production and post-production expenses from a checking account at an Arkansas financial institution.
Salaries or wages are eligible for the rebate if they are reported to the film office and are subject to state income tax.
Productions must begin filing weekly expenditure reports within two weeks after the start of principal photography.
Be aware that the grant program is not currently being used (as of 2023).
Production companies are encouraged to make payments for production and post-production expenses from a checking account at an Arkansas financial institution.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Arkansas Film Commission - Arkansas Economic Development Commission
900 West Capitol Avenue, Suite, 400, Little Rock, AR, USA 72201
Christopher Crane
Film Commissioner
501 682 7676
Last Updated Date
November 13, 2023
Sunset Date
June 30, 2032
Colorado
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Documentaries, Game Shows, Web Series, Reality TV, Industrials, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend20%
- Above the Line Residents20%
- Above the Line Non-Residents20%
- Below the Line Residents20%
- Below the Line Non-Residents20%
- Minimum Spend$250,000
- Funding Cap$5,000,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $100,000 minimum spend for production companies that originate in Colorado, while out-of-state production companies have a $1,000,000 minimum spend ($250,000 minimum spend for television, commercials or video games/interactive).
A project’s crew base must be made up of at least 50% of Colorado residents.
Production must be at least 80% funded or show proof of financing.
A project’s crew base must be made up of at least 50% of Colorado residents.
Production must be at least 80% funded or show proof of financing.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Productions filming outside of metro areas such as Denver can qualify for an additional 2% uplift bonus.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Companies must submit a Statement of Intent and Application for Conditional Approval, as well as documentation stating the projected qualified local expenditures, prior to beginning production activities in Colorado.
Colorado-based production companies must provide documentation that they meet the definition of “originating" in the state by showing copies of income tax forms, proof of voter registration, or utilities bills.
Colorado-based production companies must provide documentation that they meet the definition of “originating" in the state by showing copies of income tax forms, proof of voter registration, or utilities bills.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
There is a compensation cap of $1,000,000 per individual.
Salaries and wages for residents and non-residents qualify if income tax is withheld. Non-residents and loan outs must be withheld at 4.40%.
The Declaration of Colorado Residency forms may be submitted with the Film Incentive Proof of Performance WorkSheet as well.
The Colorado Film Office may provide loan guarantees of up to 20% of the entire production budget. At the discretion of the Film Office’s Executive Director, the 20% could be increased to a higher amount. Contact the Film Office for more information.
Salaries and wages for residents and non-residents qualify if income tax is withheld. Non-residents and loan outs must be withheld at 4.40%.
The Declaration of Colorado Residency forms may be submitted with the Film Incentive Proof of Performance WorkSheet as well.
The Colorado Film Office may provide loan guarantees of up to 20% of the entire production budget. At the discretion of the Film Office’s Executive Director, the 20% could be increased to a higher amount. Contact the Film Office for more information.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Colorado Office of Film, Television & Media
1625 Broadway #2700, Denver, CO 80202
Donald Zuckerman
Commissioner
303 892 3840
Last Updated Date
February 16, 2024
Sunset Date
January 1, 2025
Iowa
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
Produce Iowa - State Office of Media Production
600 East Locust St., Des Moines, IA 50319
Liz Gilman
Executive Producer
515 725 0044
Last Updated Date
August 14, 2023
Sunset Date
Georgia
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend20-30%
- Above the Line Residents20-30%
- Above the Line Non-Residents20-30%
- Below the Line Residents20-30%
- Below the Line Non-Residents20-30%
- Minimum Spend$500,000
- Funding CapNone
- Project CapNone
- Loan Out RequiredYes
- Loan Out Withholding5.75%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
At least $500,000 in-state spending is required.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
The Georgia Logo Bonus: a 10% additional tax credit is available for projects that include an embedded Georgia logo on approved projects and a link to the Georgia Film Office on the promotional website. Projects qualifying for this bonus must also complete a distribution form, provided by the film office. This bonus does not apply to commercials.
This is the only way to achieve the full 30% credit (20% base + 10% bonus).
This is the only way to achieve the full 30% credit (20% base + 10% bonus).
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Applications must be submitted within 90 days of the start of principal photography but before the completion of principal photography.
For commercials, applications must be submitted within 90 days of the start of principal photography but before the completion of principal photography.
The review process of the application can take 7-14 days.
For commercials, applications must be submitted within 90 days of the start of principal photography but before the completion of principal photography.
The review process of the application can take 7-14 days.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
For any employees paid by W-2 (whether residents or non-residents), there is a compensation cap of $500,000 per employee. However, salaries subject to 1099 reporting or loan-outs are not subject to the $500,000 cap.
Production companies can aggregate their expenditures across multiple commercials in one calendar year in order to to meet the base investment threshold. A separate Georgia Entertainment Promotion (GEP) application should be submitted with the Tax Credit Certification Application.
A Georgia-based post-production company that has a Georgia payroll of at least $250,000 and spends at least $500,000 during a taxable year will qualify for a 20% tax credit, capped at $10,000,000 per year. These credits have a three year carry-forward. This policy has a sunset date of December 31, 2028.
Loan-out companies must register for a payroll withholding account using the Georgia Tax Center if they are not already registered. The production company or its payroll service provider that makes payments to the loan-out company must electronically register with the Department using the Georgia Tax Center to obtain a film withholding account.
Production companies can aggregate their expenditures across multiple commercials in one calendar year in order to to meet the base investment threshold. A separate Georgia Entertainment Promotion (GEP) application should be submitted with the Tax Credit Certification Application.
A Georgia-based post-production company that has a Georgia payroll of at least $250,000 and spends at least $500,000 during a taxable year will qualify for a 20% tax credit, capped at $10,000,000 per year. These credits have a three year carry-forward. This policy has a sunset date of December 31, 2028.
Loan-out companies must register for a payroll withholding account using the Georgia Tax Center if they are not already registered. The production company or its payroll service provider that makes payments to the loan-out company must electronically register with the Department using the Georgia Tax Center to obtain a film withholding account.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Georgia Film Office - Georgia Department of Economic Development
75 Fifth Street, N.W., Suite 1200, Atlanta, GA 30308
Lee Thomas
Deputy Commissioner
404 962 4048
Last Updated Date
October 5, 2023
Sunset Date
Illinois (30 Minutes or Less)
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend30%
- Above the Line Residents30%
- Above the Line Non-Residents30%*
- Below the Line Residents30%
- Below the Line Non-Residents30%*
- Minimum Spend$50,000
- Funding CapNone
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Films, television shows, streaming programs, and commercials are eligible for the credit, while news shows, sports broadcasts, talk shows, game shows, award shows, and content produced for internal corporate purposes (such as training videos and industrial films) are not.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Economically Disadvantaged Area Bonus: 15% bump on salaries of individuals (making at least $1,000 in total wages) that live in an economically disadvantaged area (at least 13.8% unemployment).
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit the application 5 business days prior to the beginning of principal photography in Illinois (24 hours for commercials). Application must include:
i) Proof of Copyright or Contract.
ii) Diversity plan outlining specific goals for hiring minorities and females.
iii) Competitive need statement.
i) Proof of Copyright or Contract.
ii) Diversity plan outlining specific goals for hiring minorities and females.
iii) Competitive need statement.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
*Compensation Cap: $500,000 maximum compensation per resident employee.
Non-Resident Limitation - The following positions are allowable to earn the production credit as non-residents: Writer, Director, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, and Actor. For each production, no more than 9 non-resident approved positions (outside of actors) shall qualify.
Non Resident Actor limitation - For an accredited Illinois production spending of $25,000,000 or less, no more than 2 non-resident actors' wages shall qualify as an Illinois labor expenditure. For an accredited production with Illinois production spending of more than $25,000,000, no more than 4 non-resident actors’ wages shall qualify as Illinois labor expenditures. (does not include Reality Stars).
Project Caps - For State fiscal years ending on or before June 30, 2022 and ending on or after June 30, 2024: due to the impact of the COVID-19 pandemic, for the State fiscal year ending on June 30, 2023, the amount of tax credits shall not exceed $4,000,000. For the State fiscal year ending on June 30, 2023, credits awarded in excess of $2,000,000 must be awarded to applicants with Illinois production spending of not less than $2,500,000.
In order to comply with the tax credit rules and regulations, production companies must make good-faith efforts to hire Illinois residents that represent the diversity of the State. The Illinois Department of Commerce and Economic Opportunity request that production companies have their Illinois crew complete a diversity form and return it to the production office.
Expenses that are directly incurred for the production from the final script stage to the end of post-production are eligible for the tax credit. The tax credit can be claimed upon completion of the production but no later than 2 years following the completion of the production.
This tax credit has a 5-year carry forward.
For commercials, you need storyboards with application.
Non-Resident Limitation - The following positions are allowable to earn the production credit as non-residents: Writer, Director, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, and Actor. For each production, no more than 9 non-resident approved positions (outside of actors) shall qualify.
Non Resident Actor limitation - For an accredited Illinois production spending of $25,000,000 or less, no more than 2 non-resident actors' wages shall qualify as an Illinois labor expenditure. For an accredited production with Illinois production spending of more than $25,000,000, no more than 4 non-resident actors’ wages shall qualify as Illinois labor expenditures. (does not include Reality Stars).
Project Caps - For State fiscal years ending on or before June 30, 2022 and ending on or after June 30, 2024: due to the impact of the COVID-19 pandemic, for the State fiscal year ending on June 30, 2023, the amount of tax credits shall not exceed $4,000,000. For the State fiscal year ending on June 30, 2023, credits awarded in excess of $2,000,000 must be awarded to applicants with Illinois production spending of not less than $2,500,000.
In order to comply with the tax credit rules and regulations, production companies must make good-faith efforts to hire Illinois residents that represent the diversity of the State. The Illinois Department of Commerce and Economic Opportunity request that production companies have their Illinois crew complete a diversity form and return it to the production office.
Expenses that are directly incurred for the production from the final script stage to the end of post-production are eligible for the tax credit. The tax credit can be claimed upon completion of the production but no later than 2 years following the completion of the production.
This tax credit has a 5-year carry forward.
For commercials, you need storyboards with application.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Illinois Film Office
100 W. Randolph, 3rd floor,Chicago, IL 60601
Cesar Lopez
Tax Credit Specialist
312 814 3600
Last Updated Date
November 13, 2023
Sunset Date
January 1, 2033
Alabama
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Web Series, Reality TV, Scripted TV, Interactive, Feature Film, Soundtrack
Basic Incentive Information
- Spend25%
- Above the Line Residents35%
- Above the Line Non-Residents25%
- Below the Line Residents35%
- Below the Line Non-Residents25%
- Minimum Spend$500,000
- Funding Cap$20,000,000
- Project Cap$5,000,000*
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $500,000 minimum local spend for qualified state-certified productions.
For Soundtracks, the minimum local spend is reduced to $50,000 per projects, with a per project cap of $300,000
For Music Videos, the minimum local spend is reduced to $50,000 per project, with a per project cap of $200,000.
For Soundtracks, the minimum local spend is reduced to $50,000 per projects, with a per project cap of $300,000
For Music Videos, the minimum local spend is reduced to $50,000 per project, with a per project cap of $200,000.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The application and $100.00 application fee must be received no later than 30 days prior to the start of production activities in Alabama.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
*While there is no project cap, only the first $20,000,000 of Alabama expenditures qualify for the tax credit.
Loan Outs must register.
**Above the Line Cap at 25% of the first $1,000,000 paid to a Non-Resident.
Below the Line Cap at 25% of the first $500,000 paid to a Non-Resident.
Declaration of Residency is required for the 35% credit on Residents’ salaries.
The Alabama Film Office will review the qualified production company's progress towards completion of the project at least twice every 12 months.
Loan Outs must register.
**Above the Line Cap at 25% of the first $1,000,000 paid to a Non-Resident.
Below the Line Cap at 25% of the first $500,000 paid to a Non-Resident.
Declaration of Residency is required for the 35% credit on Residents’ salaries.
The Alabama Film Office will review the qualified production company's progress towards completion of the project at least twice every 12 months.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Alabama Film Office
401 Adams Avenue, Suite 170, Montgomery, AL 36104
Brenda Hobbie
Incentives Coordinator
334 242 4195
Last Updated Date
September 8, 2023
Sunset Date
Minnesota
Incentive Type:
Credit / Rebate Combo
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Scripted TV, Feature Film, Post Production
Basic Incentive Information
- Spend25%
- Above the Line Residents20-25%
- Above the Line Non-Residents20-25%
- Below the Line Residents20-25%
- Below the Line Non-ResidentsN/A
- Minimum Spend$1,000,000
- Funding Cap$24,950,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
REBATE;
Feature Film/Documentary/Music Video:
20% - Qualified minimum Minnesota spend of at least $100,000 and 50% of the budget available in verified funds at the time of application.
25% - Qualified minimum Minnesota spend of at least $1,000,000 or shoot a minimum of 60% of days outside the metro area with qualified minimum Minnesota spend of $100,000; 50% of the budget available in verified funds at the time of application.
National Television Program or Series(New or relocation only) Production, development or syndication contract from commissioning network or streaming service is required.
20% - Qualified minimum Minnesota spend of at least $100,000.
25% - Qualified minimum Minnesota spend of at least $1,000,000 or shoot minimum 60% of days outside the metro area with qualified minimum Minnesota spend of $100,000.
Television Pilot intended for national exhibition and reasonable commercial exploitation.
20% - Qualified minimum Minnesota spend of at least $100,000 and 50% of the budget available in verified funds at the time of application if not commissioned.
25% - Qualified minimum Minnesota spend of at least $1,000,000 or shoot minimum 60% of days outside the metro area with a minimum Minnesota spend of $100,000; 50% of the budget available in verified funds at the time of application if not commissioned.
TV Commercials & Post Production
Only UP TO 25% - Qualified minimum Minnesota spend of $100,000 not including production fee. % is based on fund availability - up to $200K per fiscal year is available on a first come first serve basis
REBATE- Projects with $1,000,000 or more of Minnesota expenditures require a CPA review; CPA and cost are paid for by Minnesota Film and TV.
TRANSFERABLE TAX CREDIT;
A minimum spend of $1M in 12 consecutive months;
Must show proof that your project is at least 75% funded.
Must show best case effort that Minnesotans are being hired
TAX CREDIT- Audit is required
Feature Film/Documentary/Music Video:
20% - Qualified minimum Minnesota spend of at least $100,000 and 50% of the budget available in verified funds at the time of application.
25% - Qualified minimum Minnesota spend of at least $1,000,000 or shoot a minimum of 60% of days outside the metro area with qualified minimum Minnesota spend of $100,000; 50% of the budget available in verified funds at the time of application.
National Television Program or Series(New or relocation only) Production, development or syndication contract from commissioning network or streaming service is required.
20% - Qualified minimum Minnesota spend of at least $100,000.
25% - Qualified minimum Minnesota spend of at least $1,000,000 or shoot minimum 60% of days outside the metro area with qualified minimum Minnesota spend of $100,000.
Television Pilot intended for national exhibition and reasonable commercial exploitation.
20% - Qualified minimum Minnesota spend of at least $100,000 and 50% of the budget available in verified funds at the time of application if not commissioned.
25% - Qualified minimum Minnesota spend of at least $1,000,000 or shoot minimum 60% of days outside the metro area with a minimum Minnesota spend of $100,000; 50% of the budget available in verified funds at the time of application if not commissioned.
TV Commercials & Post Production
Only UP TO 25% - Qualified minimum Minnesota spend of $100,000 not including production fee. % is based on fund availability - up to $200K per fiscal year is available on a first come first serve basis
REBATE- Projects with $1,000,000 or more of Minnesota expenditures require a CPA review; CPA and cost are paid for by Minnesota Film and TV.
TRANSFERABLE TAX CREDIT;
A minimum spend of $1M in 12 consecutive months;
Must show proof that your project is at least 75% funded.
Must show best case effort that Minnesotans are being hired
TAX CREDIT- Audit is required
Contact the film office for more details.
Read MOre
Read Less
How to Apply
For the rebate, submit a completed application no earlier than 90 days prior to the start of Minnesota principal photography or post-production (for standalone post production projects).
All certified projects must schedule a rebate processing procedures meeting with the Incentives Specialist prior to beginning production.
The rebate is awarded on a point system based on: economic impact; key personnel; MN production days; MN location and representation; and distribution.
For the tax credit, apply at least 30 days but not more than 90 days prior to beginning principal photography in Minnesota.
All certified projects must schedule a rebate processing procedures meeting with the Incentives Specialist prior to beginning production.
The rebate is awarded on a point system based on: economic impact; key personnel; MN production days; MN location and representation; and distribution.
For the tax credit, apply at least 30 days but not more than 90 days prior to beginning principal photography in Minnesota.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
*The rebate has a compensation cap: for non-resident above-the-line principal acting talent/director/producer salaries and fringes, the rebate amount is capped at 3% of total Minnesota expenditures. Non-resident director/producer reimbursement is further limited to a $100,000 cap per worker. If any one person or loan-out is being paid for two above-the-line positions, only one position is eligible for the rebate.
Expenses incurred prior to project certification are ineligible for the rebate.
Feature films spending $5,000,000 or more may apply up to six months prior to beginning production.
Sales and Use Tax exemptions apply to commercials only.
All production spending must occur within 12 months of certification date.
The Twin Cities Metro Area is defined as the area over which the Metropolitan Council has jurisdiction, including only the counties of: Anoka; Carver; Dakota excluding the city of Northfield; Hennepin excluding the cities of Hanover and Rockford; Ramsey; Scott excluding the city of New Prague; and Washington.
The rebate’s annual cap is $500,000.
There is now a transferable credit option available with $4,950,000 in annual funding. Credits are first come, first served. Projects must spend $1,000,000 on in-state expenditures and labor to receive a credit of up to 25%. A CPA audit is required for the credit.
**For the tax credit, below-the-line compensation paid to a resident of Minnesota employed in the production of a film is uncapped. Eligible compensation paid to a resident producer or director is capped at $500,000 provided that Minnesota taxes are withheld. Eligible compensation paid to all non-resident principal acting talent, one non-resident producer per episode, and one non-resident director per episode is capped at $500,000 provided that Minnesota taxes are withheld. Per diems and housing allowances paid to Minnesota residents and non-residents while working in Minnesota are eligible. Payments made in cash are not eligible.
The tax credit has a sunset date of December 31, 2030. If any one person or loan-out is being paid for two above-the-line positions, only one position is eligible for the rebate.
Expenses incurred prior to project certification are ineligible for the rebate.
Feature films spending $5,000,000 or more may apply up to six months prior to beginning production.
Sales and Use Tax exemptions apply to commercials only.
All production spending must occur within 12 months of certification date.
The Twin Cities Metro Area is defined as the area over which the Metropolitan Council has jurisdiction, including only the counties of: Anoka; Carver; Dakota excluding the city of Northfield; Hennepin excluding the cities of Hanover and Rockford; Ramsey; Scott excluding the city of New Prague; and Washington.
The rebate’s annual cap is $500,000.
There is now a transferable credit option available with $4,950,000 in annual funding. Credits are first come, first served. Projects must spend $1,000,000 on in-state expenditures and labor to receive a credit of up to 25%. A CPA audit is required for the credit.
**For the tax credit, below-the-line compensation paid to a resident of Minnesota employed in the production of a film is uncapped. Eligible compensation paid to a resident producer or director is capped at $500,000 provided that Minnesota taxes are withheld. Eligible compensation paid to all non-resident principal acting talent, one non-resident producer per episode, and one non-resident director per episode is capped at $500,000 provided that Minnesota taxes are withheld. Per diems and housing allowances paid to Minnesota residents and non-residents while working in Minnesota are eligible. Payments made in cash are not eligible.
The tax credit has a sunset date of December 31, 2030. If any one person or loan-out is being paid for two above-the-line positions, only one position is eligible for the rebate.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Minnesota Film and TV
401 North 3rd Street, Suite 245, Minneapolis, MN 55401
Melodie Bahan
Executive Director
612 767 0095
Last Updated Date
August 14, 2023
Sunset Date
December 31, 2030
Florida (North Miami)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Commercials, Documentaries, Music Videos, Web Series, Reality TV, Scripted TV, Feature Film, MOW, Miniseries
Basic Incentive Information
- Spend30%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line ResidentsN/A
- Below the Line Non-ResidentsN/A
- Minimum Spend$10,000
- Funding CapContact Film Office
- Project Cap$50,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit Required
- Screen Credit RequiredYes
Project Criteria
Any production to be filmed in the city that invests in businesses within the North Miami Community Redevelopment Agency Boundary may be entitled to 30% reimbursement of total expenditures over $10,000 up to $50,000.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
In addition to submitting a completed film permit application, applicants must submit the following: Payment (check or money order made out to The City of North Miami); Certificate of Liability; Letter of Intent; image of film area including location of equipment, trucks, off-duty officers, etc; Letter of Authorization (if necessary).
Once submitted, it will take about three days for the finalized permit and application. Once all signatures have been approved, you will be contacted by the Economic Development Manager. You may receive your permit via e-mail or pick it up in the Community Planning & Development office.
Once submitted, it will take about three days for the finalized permit and application. Once all signatures have been approved, you will be contacted by the Economic Development Manager. You may receive your permit via e-mail or pick it up in the Community Planning & Development office.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Any production to be filmed in the City that invests more than $20,000 in North Miami businesses may be given free and/or reserved parking during production.
Any production to be filmed in the City that invests more than $50,000 in North Miami business may be given free and/or reserved space to use as a “Base Camp” during production.
For productions with more than twelve crew members and a budget of more than $30,000, fees for use of city facilities such as parks, community centers, and other public locations may be waived.
For productions with budgets over $100,000, administrative fees for hiring off-duty police officers may be waived.
Any production to be filmed in the City that invests more than $50,000 in North Miami business may be given free and/or reserved space to use as a “Base Camp” during production.
For productions with more than twelve crew members and a budget of more than $30,000, fees for use of city facilities such as parks, community centers, and other public locations may be waived.
For productions with budgets over $100,000, administrative fees for hiring off-duty police officers may be waived.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Florida Office of Film and EntertainmentDepartment of Economic Opportunity
12400 NE 8 Avenue North Miami, FL 33161
Sam Blatt
Economic Development Manager
305 895 9825
Last Updated Date
August 14, 2023
Sunset Date
Arizona
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Commercials, Documentaries, Web Series, Reality TV, Scripted TV, Feature Film, Miniseries, MOW
Basic Incentive Information
- Spend15-22.5%
- Above the Line Residents15-20%
- Above the Line Non-Residents15-20%
- Below the Line Residents17.5-22.5%
- Below the Line Non-Residents15-20%
- Minimum Spend$250,000*
- Funding Cap$100,000,000
- Project Cap$25,000,000
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Minimum spend is $250,000 or 10% of the estimated total budget— whichever is less.
This is a tiered system of return based on your in-state spend. In other words, if your spend is:
-Under $10,000,000 in the state, your local spend and non-resident labor earn a base credit of 15% and your resident labor earns a credit of 17.5%.
-Over $10,000,000 but under $35,000,000 in the state, your local spend and non-resident labor are at a base of 17.5% and your resident labor is at 20%.
-Over $35,000,000 in the state, your local spend and non-resident labor are at a base of 20% and your resident labor is at 22.5%.
Additionally, you must maintain an Arizona-based workforce (BTL) as well as one of the following:
i) Film at a Qualified Production Facility, as defined by the AZ Commerce Authority.
ii) Film more than 50% of your project at a Practical Location in Arizona AND perform all Prep, Post, and Editing at an Industry Standard Facility in Arizona, if such a facility is available.
This is a tiered system of return based on your in-state spend. In other words, if your spend is:
-Under $10,000,000 in the state, your local spend and non-resident labor earn a base credit of 15% and your resident labor earns a credit of 17.5%.
-Over $10,000,000 but under $35,000,000 in the state, your local spend and non-resident labor are at a base of 17.5% and your resident labor is at 20%.
-Over $35,000,000 in the state, your local spend and non-resident labor are at a base of 20% and your resident labor is at 22.5%.
Additionally, you must maintain an Arizona-based workforce (BTL) as well as one of the following:
i) Film at a Qualified Production Facility, as defined by the AZ Commerce Authority.
ii) Film more than 50% of your project at a Practical Location in Arizona AND perform all Prep, Post, and Editing at an Industry Standard Facility in Arizona, if such a facility is available.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Facility Use Bonus: a 2.5% bump is available on all qualified expenditures of Production Costs (Qualified Production Facility Use) where one of following occurs:
i) Use a Qualified Production Facility to produce the production in AZ.
ii) More than 50% of the production is filmed at a Practical Location in AZ with all preproduction, postproduction, and editing completed at a Qualified Production Facility in AZ.
iii) The project is produced and filmed in association with a Long-Term Tenant of a Qualified Production Facility in AZ. “Long-Term Tenant” means a person that enters into a lease of at least five years for the use of a Qualified Production Facility.
i) Use a Qualified Production Facility to produce the production in AZ.
ii) More than 50% of the production is filmed at a Practical Location in AZ with all preproduction, postproduction, and editing completed at a Qualified Production Facility in AZ.
iii) The project is produced and filmed in association with a Long-Term Tenant of a Qualified Production Facility in AZ. “Long-Term Tenant” means a person that enters into a lease of at least five years for the use of a Qualified Production Facility.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The application and supporting documents must be submitted to the AZ Commerce Authority’s Film and Digital Media Office for approval. Documents include but are not limited to: your budget, amount of residents vs non residents, filming locations, etc.
There is an Application Fee of 1% of the pre-approved credit amount, not to exceed $100,000 (non-refundable) and an Administrative Fee of 1% of the pre-approved credit amount. The administration fee is refundable if the Authority is notified within 90 days from the pre-approval certification date that production will not commence.
The project must enter production within 9 months of notice of pre-qualification status.
There is an Application Fee of 1% of the pre-approved credit amount, not to exceed $100,000 (non-refundable) and an Administrative Fee of 1% of the pre-approved credit amount. The administration fee is refundable if the Authority is notified within 90 days from the pre-approval certification date that production will not commence.
The project must enter production within 9 months of notice of pre-qualification status.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The annual funding cap will grow each calendar year: $100,000,000 in 2024; and $125,000,000 in 2025.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Arizona Film & Digital Media Office
100N, 7th Ave. Suite 400, Phoenix, AZ 85007
Matthew Earl Jones
Director
602 845 1296
Last Updated Date
November 13, 2023
Sunset Date
December 31, 2043
Florida (Miami-Dade)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Web Series, Scripted TV, Interactive, Feature Film, Miniseries, MOW
Basic Incentive Information
- SpendN/A
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line ResidentsN/A
- Below the Line Non-ResidentsN/A
- Minimum Spend$500,000
- Funding Cap10,000,000
- Project Cap$100,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit Required
- Screen Credit RequiredYes
Project Criteria
This program is two-tiered: projects spending between $500,000 and $1,000,000 in the county can receive up to $50,000 back in the grant, while projects spending more than $1,000,000 in the county can receive up to $100,000 back.
The project must spend a minimum of $500,000 in Miami-Dade County on qualifying payroll and qualifying expenses. Qualifying payroll is defined as payment of salary to Miami-Dade County residents for work performed from the first day of pre-production to the last day of post-production.
Additionally, each project can include qualifying ancillary expenditures from businesses that are located within the Miami-Dade County boundaries.
At least 70% of a production must be produced or filmed in Miami-Dade County.
Productions eligible for $50,000 grants must hire at least 20 county residents, paid to meet the county’s living wage ordinance, as principal cast or crew while shooting there. Productions eligible for $100,000 grants must hire 40 residents, paid to meet the county’s living wage ordinance, as principal cast or crew while shooting there.
Productions must showcase Miami-Dade County to the extent that the production has a sense of the areas as determined by the county.
Each project must hire at least one student/recent graduate that meets certain criteria.
Additionally, productions in both tiers must hire at least 70% Miami-Dade registered businesses as vendors and contractors.
The project must spend a minimum of $500,000 in Miami-Dade County on qualifying payroll and qualifying expenses. Qualifying payroll is defined as payment of salary to Miami-Dade County residents for work performed from the first day of pre-production to the last day of post-production.
Additionally, each project can include qualifying ancillary expenditures from businesses that are located within the Miami-Dade County boundaries.
At least 70% of a production must be produced or filmed in Miami-Dade County.
Productions eligible for $50,000 grants must hire at least 20 county residents, paid to meet the county’s living wage ordinance, as principal cast or crew while shooting there. Productions eligible for $100,000 grants must hire 40 residents, paid to meet the county’s living wage ordinance, as principal cast or crew while shooting there.
Productions must showcase Miami-Dade County to the extent that the production has a sense of the areas as determined by the county.
Each project must hire at least one student/recent graduate that meets certain criteria.
Additionally, productions in both tiers must hire at least 70% Miami-Dade registered businesses as vendors and contractors.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Each project’s eligibility will be determined on a case-by-case basis, and each project/grant agreement will be required to go before the Board of County Commissioners for individual approval.
Applications should be fully completed and submitted online, alongside a content document such as a final script, storyboards, digital media projects, or a story synopsis.
An itemized budget detailing estimated Miami-Dade County expenditures is also required, as is a production schedule reflecting the pre-production, production and post-production schedules for the entire project, including work taking place in Miami-Dade County, other Florida counties, and other states, U.S. territories or countries.
Each production will be required provide proof of financing within 30 days of submitting an application and paperwork. Upon submission of the application, the applicant will receive by email a confirmation message acknowledging receipt of the application.
Applications should be fully completed and submitted online, alongside a content document such as a final script, storyboards, digital media projects, or a story synopsis.
An itemized budget detailing estimated Miami-Dade County expenditures is also required, as is a production schedule reflecting the pre-production, production and post-production schedules for the entire project, including work taking place in Miami-Dade County, other Florida counties, and other states, U.S. territories or countries.
Each production will be required provide proof of financing within 30 days of submitting an application and paperwork. Upon submission of the application, the applicant will receive by email a confirmation message acknowledging receipt of the application.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The county will deem the amount of rebate issued to each specific production on a case-by-case basis with a potential to get at the most $100,000.
This incentive excludes salaries in excess of $75,000 for any resident.
This incentive excludes salaries in excess of $75,000 for any resident.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Miami-Dade Office of Film & Entertainment
111 NW 1 Street 12th Floor Miami, FL 33128
Sandy Lighterman
Film Commissioner
305 375 3288
Last Updated Date
August 14, 2023
Sunset Date
Vermont
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
Vermont Film Commission
10 Baldwin St., Montpelier, VT 05602
Lars Hasselblad Torres
Director
802 917 1788
Last Updated Date
August 14, 2023
Sunset Date
Connecticut
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Web Series, Reality TV, Scripted TV, Interactive, Post Production, Miniseries, MOW
Basic Incentive Information
- Spend10-30%
- Above the Line Residents10-30%
- Above the Line Non-Residents10-30%
- Below the Line Residents10-30%
- Below the Line Non-Residents10-30%
- Minimum Spend$100,000
- Funding CapNone
- Project CapNone*
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $100,000 minimum instate spend for the state.
50% of principal photography days or 50% of post-production expenses must occur in Connecticut.
The tax credit amount depends on the amount of qualifying production expenses per project:
-10% for qualifying production expenses of $100,000 to $500,000.
-15% for qualifying production expenses of $500,001 to $1,000,000.
-30% for qualifying production expenses over $1,000,000.
50% of principal photography days or 50% of post-production expenses must occur in Connecticut.
The tax credit amount depends on the amount of qualifying production expenses per project:
-10% for qualifying production expenses of $100,000 to $500,000.
-15% for qualifying production expenses of $500,001 to $1,000,000.
-30% for qualifying production expenses over $1,000,000.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Productions should submit an eligibility application to the Department of Economic and Community Development (DECD) no later than 90 days after the first qualified production expense or cost has been incurred in Connecticut.
The application must be submitted in hard copy and include an administrative fee of 1% of the anticipated credit (the minimum fee is $200, while the maximum is $5,000) and other required information in order to be considered complete.
The application must be submitted in hard copy and include an administrative fee of 1% of the anticipated credit (the minimum fee is $200, while the maximum is $5,000) and other required information in order to be considered complete.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
*While there is no project cap, total star talent compensation is capped at $20,000,000.
Exceptions can be made, though there is a suspension on theatrically released feature films as an eligible production type. However, TV movies can still apply.
Eligibility applications must be submitted on an annual basis.
All loan out companies must register with the Connecticut Department of Revenue Service (DRS) and provide Confirmation of Registration issued by the DRS. Loan out companies are also required to register with the Connecticut Secretary of the State.
Each tax credit has a carry-forward of 3 years.
Tax credit vouchers may be sold, assigned, or transferred to one or more taxpayers, in whole or in part, up to a maximum of 3 times as long as the tax credit has not been claimed previously.
Exceptions can be made, though there is a suspension on theatrically released feature films as an eligible production type. However, TV movies can still apply.
Eligibility applications must be submitted on an annual basis.
All loan out companies must register with the Connecticut Department of Revenue Service (DRS) and provide Confirmation of Registration issued by the DRS. Loan out companies are also required to register with the Connecticut Secretary of the State.
Each tax credit has a carry-forward of 3 years.
Tax credit vouchers may be sold, assigned, or transferred to one or more taxpayers, in whole or in part, up to a maximum of 3 times as long as the tax credit has not been claimed previously.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The Office of Film, Television & Digital Media - Department of Economic and Community Development
450 Columbus Boulevard, Suite 5, Hartford, CT 06103-1835
Ed Ruggiero
Film Tax Credit Administrator
860-500-2411
Last Updated Date
August 14, 2023
Sunset Date
California
Incentive Type:
Non-Transferable & Non-Refundable Tax Credit
Qualifying Production Types
Scripted TV, Feature Film, Miniseries, Web Series
Basic Incentive Information
- Spend20-25%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line Residents20-30%
- Below the Line Non-Residents20-30%
- Minimum Spend$1,000,000
- Funding Cap$222,500,000
- Project Cap$25,000,000*
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Feature films must have a $1,000,000 minimum budget and a 75 minute runtime. Features can include films and live productions made for TV and streaming platforms.
New television series for any distribution outlet must have a $1,000,000 budget per episode and a minimum runtime of 40 minutes per episode (scripted only).
TV pilots must have a $1,000,000 budget along with a runtime of at least 40 minutes.
Miniseries must have a $1,000,000 minimum budget per episode along with a runtime of at least 40 minutes per episode and at least two episodes produced.
Projects must film at least 75% of principal photography days wholly in California OR 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.
Diversity tracking and an unlawful harassment policy are required.
Applicants receiving a credit allocation letter (CAL) are required to make a financial contribution to a Pilot Career Pathways Training Program. This contribution must be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
New television series for any distribution outlet must have a $1,000,000 budget per episode and a minimum runtime of 40 minutes per episode (scripted only).
TV pilots must have a $1,000,000 budget along with a runtime of at least 40 minutes.
Miniseries must have a $1,000,000 minimum budget per episode along with a runtime of at least 40 minutes per episode and at least two episodes produced.
Projects must film at least 75% of principal photography days wholly in California OR 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.
Diversity tracking and an unlawful harassment policy are required.
Applicants receiving a credit allocation letter (CAL) are required to make a financial contribution to a Pilot Career Pathways Training Program. This contribution must be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
The Out-Of-Zone Bonus: a 5% bump on expenditures and resident payroll when filming outside the Los Angeles 30-mile zone (does not include Post). This bonus includes expenditures and L.A.-based residents working in the out-Of-zone area. The 30-mile zone is the 30 mile radius from the center of Beverly Boulevard and La Cienega Boulevard in Los Angeles. Areas outside the zone include Agua Dulce, Castaic, Leo Carillo State Beach, Ontario International Airport, Piru, Pomona, and the Los Angeles County Fairgrounds. The Metro Goldwyn Mayer Conejo Ranch property is within the 30-mile zone.
The Local Hire Labor Bonus: a 10% bump on individuals who reside in California outside the Los Angeles zone, and who perform services outside the Los Angeles zone. Two forms of proof of residency will be needed, including ID and a utility bill from at least three months before starting work on the project.
Bonuses cannot be combined.
The Local Hire Labor Bonus: a 10% bump on individuals who reside in California outside the Los Angeles zone, and who perform services outside the Los Angeles zone. Two forms of proof of residency will be needed, including ID and a utility bill from at least three months before starting work on the project.
Bonuses cannot be combined.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The application process goes as follows:
Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked Jobs Ratios submit required documentation.
Phase III: Credit Allocation Letters (CALs) are issued for approved projects.
Phase IV: Projects with CALs enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a Tax Credit Certificate is issued. Projects that rank in the top 200% will be notified to submit Phase II documents. A project’s Jobs Ratio is determined based on a mathematical equation using qualifying wages, qualified non-wage expenditures, the expected credit amount and "bonus points."
Applications must be submitted online during specific allocation periods.
Application: July 29-31, 2024
Phase II: August 1-5, 2024
Approval Date: September 2, 2024
Contact the film office for further details.
Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked Jobs Ratios submit required documentation.
Phase III: Credit Allocation Letters (CALs) are issued for approved projects.
Phase IV: Projects with CALs enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a Tax Credit Certificate is issued. Projects that rank in the top 200% will be notified to submit Phase II documents. A project’s Jobs Ratio is determined based on a mathematical equation using qualifying wages, qualified non-wage expenditures, the expected credit amount and "bonus points."
Applications must be submitted online during specific allocation periods.
Application: July 29-31, 2024
Phase II: August 1-5, 2024
Approval Date: September 2, 2024
Contact the film office for further details.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The maximum tax credit allowed is 30%.
*The Project Cap is a base of $20,000,000 with the possibility of $25,000,000 if uplifts are taken into account.
The allocation of funding is as follows:
-Feature films: $115,500,000.
-New TV series, recurring series, pilots, and mini-series: $207,000,000.
Background performers (extras), stand-ins and off-camera stunt personnel do qualify for credits.
The Qualified Expenditure Charts and Expenditure Tracking Tips are available at http://www.film.ca.gov/.
Productions must begin principal photography within 180 days of receipt of the CAL. Approved projects with a qualified expenditure budget of $100M or more have 240 days to begin filming.
*The Project Cap is a base of $20,000,000 with the possibility of $25,000,000 if uplifts are taken into account.
The allocation of funding is as follows:
-Feature films: $115,500,000.
-New TV series, recurring series, pilots, and mini-series: $207,000,000.
Background performers (extras), stand-ins and off-camera stunt personnel do qualify for credits.
The Qualified Expenditure Charts and Expenditure Tracking Tips are available at http://www.film.ca.gov/.
Productions must begin principal photography within 180 days of receipt of the CAL. Approved projects with a qualified expenditure budget of $100M or more have 240 days to begin filming.
Contact the film office for more details.
Read MOre
Read Less
Film Office
California Film Commission
7080 Hollywood Blvd., Suite 900, Hollywood, CA 90028
Colleen Bell
Executive Director
323 860 2960
Last Updated Date
September 8, 2023
Sunset Date
June 30, 2025
California (Independent Project)
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Feature Film
Basic Incentive Information
- Spend25%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line Residents25-30%
- Below the Line Non-Residents25%
- Minimum Spend$1,000,000
- Funding Cap$26,400,000*
- Project Cap$3,000,000**
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
For Independent films a $1,000,000 minimum budget is required and a 75 minutes running time (credits apply to the first $10,000,000 of qualified expenditures-Project Cap);
Projects must film at least 75% of Principal Photography days wholly in California OR 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.
A Diversity Tracking and Unlawful harassment Policy is required.
Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program.
Approved applicant’s contribution shall be 0.25%(for indys only at .25%) of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC
Projects must film at least 75% of Principal Photography days wholly in California OR 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.
A Diversity Tracking and Unlawful harassment Policy is required.
Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program.
Approved applicant’s contribution shall be 0.25%(for indys only at .25%) of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
The Local Hire Labor/Out-Of-Zone: (Does not include Post) a 5% bump on individuals who reside in California outside the Los Angeles zone, and who perform services outside the Los Angeles zone. (2 forms of residency will be needed- ID and Utility Bill of 3 months prior to working on project)
Contact the film office for more details.
Read MOre
Read Less
How to Apply
California Film & Television Tax Credit Program 3.0 The application process includes:
Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked jobs ratios submit required documentation.
Phase III: Credit Allocation Letters are issued for approved projects.
Phase IV: Projects with CALs( a received Credit Allocation Letter) enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a “Tax Credit Certificate” is issued Projects that rank in the top 200% will be notified to submit Phase II documents. Job Ration is determined based on a mathematical equation on qualifying wages, qualified non wage expenditures, the expected credit amount and using "bonus points"
Contact the Film office for further details.
Productions must begin principal photography within 180 days of receipt of the CAL (Credit Allocation Letter). Approved projects with a qualified expenditure budget of $100,000,000 or more have 240 days to begin filming
Applications must be submitted online during specific allocation periods:
Application: July 29-31, 2024
Phase II: August 1-5, 2024
Approval Date: September 2, 2024
Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program. Approved applicant’s contribution shall be 0.25%(Indys only at .25%) of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC
Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked jobs ratios submit required documentation.
Phase III: Credit Allocation Letters are issued for approved projects.
Phase IV: Projects with CALs( a received Credit Allocation Letter) enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a “Tax Credit Certificate” is issued Projects that rank in the top 200% will be notified to submit Phase II documents. Job Ration is determined based on a mathematical equation on qualifying wages, qualified non wage expenditures, the expected credit amount and using "bonus points"
Contact the Film office for further details.
Productions must begin principal photography within 180 days of receipt of the CAL (Credit Allocation Letter). Approved projects with a qualified expenditure budget of $100,000,000 or more have 240 days to begin filming
Applications must be submitted online during specific allocation periods:
Application: July 29-31, 2024
Phase II: August 1-5, 2024
Approval Date: September 2, 2024
Applicants receiving a credit allocation letter(CAL) are required to make a financial contribution to fund a Pilot Career Pathways Training Program. Approved applicant’s contribution shall be 0.25%(Indys only at .25%) of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.
All applicants must participate in the career readiness requirement and contribute to a career based learning and training program approved by the CFC
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The maximum tax credit allowed is 30%.
Only tax credits issued to independent films may be transferred or sold to an unrelated party. Other qualified taxpayers may carryover tax credits for 5 years and transfer tax credits to an affiliate
*Allocation of funding cap for Independents with budgets over $10,000,000= $10,560,000.
Allocation of funding cap for Independents with budgets $10,000,000 and under= $15,840,000.
**Project Cap is a base of $2,500,000 with the possibility of $3,000,000 if uplifts are taken into account.
Background performers (extras), stand-ins and off-camera stunt personnel do qualify.
The Qualified Expenditure Charts and Expenditure Tracking Tips are available here
Only tax credits issued to independent films may be transferred or sold to an unrelated party. Other qualified taxpayers may carryover tax credits for 5 years and transfer tax credits to an affiliate
*Allocation of funding cap for Independents with budgets over $10,000,000= $10,560,000.
Allocation of funding cap for Independents with budgets $10,000,000 and under= $15,840,000.
**Project Cap is a base of $2,500,000 with the possibility of $3,000,000 if uplifts are taken into account.
Background performers (extras), stand-ins and off-camera stunt personnel do qualify.
The Qualified Expenditure Charts and Expenditure Tracking Tips are available here
Contact the film office for more details.
Read MOre
Read Less
Film Office
California Film Commission
7080 Hollywood Blvd., Suite 900, Hollywood, CA 90028
Colleen Bell
Executive Director
323 860 2960
Last Updated Date
September 8, 2023
Sunset Date
June 30, 2025
California (San Francisco)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Animation, Documentaries, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap$3,000,000
- Project Cap$600,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
Budgets less than $3,000,000 must film 55% of principal photography in San Francisco; budgets of $3,000,000 or more must film 65% of principal photography in San Francisco; production office must be located in the City and County of San Francisco. City refunds include: fees paid to City departments for use of rental of City property, equipment or employees (includes police services for up to 4 Police Offers per day for a total of 12 hours maximum per day per officer); all daily use fees paid to the San Francisco Film Commission; all payroll taxes paid to the City and County of San Francisco
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit a San Francisco Film and Television Rebate Program application (Form A) to the San Francisco Film Commission Office at least 45 days prior to production; include the project budget, script, and Sunshine Letter (optional); call the San Francisco Film Office to schedule an appointment to discuss the application; upon initial application approval, the production must supply the Preliminary Calculation of Estimated Rebate (Form B) and other required documents.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Production days qualify on sound stages or other qualifying interiors and within the 49 square miles of the City and County of San Francisco.Proof of payment of city tax is required.Production company must apply for a Business License with the Office of the Treasurer and Tax Collector.Qualified productions must enter into a first source hiring agreement with the city that demonstrates good faith efforts to hire economically disadvantaged qualified individuals.Location Manager must be a member of the local union affiliate. Production office must be located in the City & County of San Francisco.
Contact the film office for more details.
Read MOre
Read Less
Film Office
San Francisco Film Commission Office
City Hall, Room 473, San Francisco, CA 94102
Susannah Robbins
Executive Director
415 554 6241
Last Updated Date
August 14, 2023
Sunset Date
Colorado (CO Based Company)
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Documentaries, Game Shows, Web Series, Reality TV, Industrials, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend20%
- Above the Line Residents20%
- Above the Line Non-Residents20%
- Below the Line Residents20%
- Below the Line Non-Residents20%
- Minimum Spend$100,000
- Funding CapContact Film Office
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $100,000 minimum spend for production companies that originate in Colorado.
A project’s crew base must be made up of at least 50% of Colorado residents.
Production must be at least 80% funded or show proof of financing.
A project’s crew base must be made up of at least 50% of Colorado residents.
Production must be at least 80% funded or show proof of financing.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Companies must submit a Statement of Intent and Application for Conditional Approval, as well as documentation stating the projected qualified local expenditures, prior to beginning production activities in Colorado.
Colorado-based production companies must provide documentation that they meet the definition of “originating" in the state by showing copies of income tax forms, proof of voter registration, or utilities bills.
Colorado-based production companies must provide documentation that they meet the definition of “originating" in the state by showing copies of income tax forms, proof of voter registration, or utilities bills.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
There is a compensation cap of $1,000,000 per individual.
Salaries and wages for residents and non-residents qualify if income tax is withheld. Non-residents and loan outs must be withheld at 4.55%.
The Declaration of Colorado Residency forms may be submitted with the Film Incentive Proof of Performance Work Sheet as well.
The Colorado Film Office may provide loan guarantees of up to 20% of the entire production budget. At the discretion of the Film Office’s Executive Director, the 20% could be increased to a higher amount. Contact the Film Office for more information.
Salaries and wages for residents and non-residents qualify if income tax is withheld. Non-residents and loan outs must be withheld at 4.55%.
The Declaration of Colorado Residency forms may be submitted with the Film Incentive Proof of Performance Work Sheet as well.
The Colorado Film Office may provide loan guarantees of up to 20% of the entire production budget. At the discretion of the Film Office’s Executive Director, the 20% could be increased to a higher amount. Contact the Film Office for more information.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Colorado Office of Film Television & Media
1625 Broadway #2700, Denver, CO 80202
Donald Zuckerman
Commissioner
303 892 3840
Last Updated Date
February 16, 2024
Sunset Date
January 1, 2025
California (Sacramento)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Animation, Commercials, Documentaries, Web Series, Reality TV, Scripted TV, Feature Film, Post Production, Miniseries
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap$70,000
- Project Cap$10,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
50% of the project needs to be filmed in the Sacramento region with at least two locations in the City of Sacramento. For Post, 75% of post-production needs to be done locally.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Production companies may only apply for one grant per round. Production companies may apply for multiple rounds but may only be awarded two grants in a twelve-month period, including a post-production grant. Applications must be submitted prior to physical production commencement to be considered eligible, and post-production applicants must have 75% of physical production completed to be considered eligible.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Office of Sacramento Film & Media Grant Program
New City Hall, 3rd floor , 915 I Street, Sacramento, CA 95814
Jennifer West
Film Commissioner
916 808 2676
Last Updated Date
August 14, 2023
Sunset Date
Hawaii
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend22%
- Above the Line Residents22-27%
- Above the Line Non-Residents22-27%
- Below the Line Residents22-27%
- Below the Line Non-Residents22-27%
- Minimum Spend$100,000
- Funding Cap$50,000,000
- Project Cap$17,000,000
- Loan Out RequiredYes
- Loan Out Withholding4.5%*
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
The minimum in-state spend is $100,000.
There is a 22% tax credit for any production cost incurred on the island of Oahu and a 27% tax credit for any production cost incurred on neighbor islands (Big Island, Kauai, Lanai, Maui, and Molokai). A qualified production occurring in more than one county may prorate its expenditures based upon the amounts spent in each county.
The GET tax payment proof must be shown to qualify.
There is a 22% tax credit for any production cost incurred on the island of Oahu and a 27% tax credit for any production cost incurred on neighbor islands (Big Island, Kauai, Lanai, Maui, and Molokai). A qualified production occurring in more than one county may prorate its expenditures based upon the amounts spent in each county.
The GET tax payment proof must be shown to qualify.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Neighbor Island Bonus: there is a 27% total tax credit for production costs incurred on islands other than Oahu (Big Island, Kauai, Lanai, Maui, and Molokai).
While the Mandatory CPA audit is no longer required, the Film office does highly recommend to still get one if your spend is over $1,000,000
While the Mandatory CPA audit is no longer required, the Film office does highly recommend to still get one if your spend is over $1,000,000
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit the Pre-Production Registration Form or the Split Year Pre-Production Registration Form (for productions shot over two consecutive tax years). These forms must be submitted online and as a signed hard copy mailed to the Hawaii Film Office.
These forms must be submitted at least one week prior to the first Hawaii shoot date, during development or preproduction.
These forms must be submitted at least one week prior to the first Hawaii shoot date, during development or preproduction.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Qualified production costs include all in-state costs incurred by a qualified production that are subject to the general excise tax or income tax.
Commercials may bundle production expenses of more than one commercial to meet the $100,000 minimum spend if production of all projects was under the same company.
*A loan-out company is subject (must register) to General Excise Tax (GET) at the rate of 4.5% on gross receipts. For information regarding a safe harbor to qualify loan-out company payments, see Hawaii Department of Taxation Tax Information Release No. 2009-05.
Out of state business entities must register to conduct business activities in Hawaii by applying for and obtaining a Certificate of Authority from the Department of Commerce & Consumer Affairs.
Every person with business activities in Hawaii is required to apply for and obtain a general excise tax license and pay general excise tax on the gross income from their business activities.
Productions are required to: make reasonable efforts to hire local talent and crew; and provide evidence of financial or in-kind contributions or educational or workforce development efforts toward the furtherance of the local film, television and digital media industries.
Screen credit may be waved in exchange for alternative marketing opportunities, approved by the department of business, economic development, and tourism, that offer equal or greater promotional value to the state than the shared-card, end-title screen credit.
Commercials may bundle production expenses of more than one commercial to meet the $100,000 minimum spend if production of all projects was under the same company.
*A loan-out company is subject (must register) to General Excise Tax (GET) at the rate of 4.5% on gross receipts. For information regarding a safe harbor to qualify loan-out company payments, see Hawaii Department of Taxation Tax Information Release No. 2009-05.
Out of state business entities must register to conduct business activities in Hawaii by applying for and obtaining a Certificate of Authority from the Department of Commerce & Consumer Affairs.
Every person with business activities in Hawaii is required to apply for and obtain a general excise tax license and pay general excise tax on the gross income from their business activities.
Productions are required to: make reasonable efforts to hire local talent and crew; and provide evidence of financial or in-kind contributions or educational or workforce development efforts toward the furtherance of the local film, television and digital media industries.
Screen credit may be waved in exchange for alternative marketing opportunities, approved by the department of business, economic development, and tourism, that offer equal or greater promotional value to the state than the shared-card, end-title screen credit.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The Hawaii Film Office/State of Hawaii, Department of Business, Economic Development and Tourism
250 South Hotel St., 5th Floor, Honolulu, HI 96813
Donne Dawson
Film Commissioner
808 586 2567
Last Updated Date
August 14, 2023
Sunset Date
December 31, 2033
Florida
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
Florida Office of Film and EntertainmentDepartment of Economic Opportunity
107 East Madison Street, MSC 80, Tallahassee, FL 32399
Niki Welge
Film Commissioner
850 717 8989
Last Updated Date
August 14, 2023
Sunset Date
Illinois
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend30%
- Above the Line Residents30-45%
- Above the Line Non-Residents30%*
- Below the Line Residents30-45%
- Below the Line Non-Residents30%*
- Minimum Spend$100,000
- Funding CapNone
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
$100,000 minimum local spend for production 30 minutes or longer. $50,000 minimum local spend for productions of less than 30 minutes.
Films, television shows, streaming programs, and commercials are eligible for the credit, while news shows, sports broadcasts, talk shows, game shows, award shows, and content produced for internal corporate purposes (such as training videos and industrial films) are not.
Films, television shows, streaming programs, and commercials are eligible for the credit, while news shows, sports broadcasts, talk shows, game shows, award shows, and content produced for internal corporate purposes (such as training videos and industrial films) are not.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Economically Disadvantaged Area Bonus: 15% bump on salaries of individuals (making at least $1,000 in total wages) that live in an economically disadvantaged area (at least 13.8% unemployment).
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit the application 5 business days prior to the beginning of principal photography in Illinois (24 hours for commercials). Application must include:
i) Proof of Copyright or Contract.
ii) Diversity plan outlining specific goals for hiring minorities and females.
iii) Competitive need statement.
i) Proof of Copyright or Contract.
ii) Diversity plan outlining specific goals for hiring minorities and females.
iii) Competitive need statement.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
*Compensation Cap: $500,000 maximum compensation per resident employee.
Non-Resident Limitation - The following positions are allowable to earn the production credit as non-residents: Writer, Director, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, and Actor. For each production, no more than 9 non-resident approved positions (outside of actors) shall qualify.
Non Resident Actor limitation - For an accredited Illinois production spending of $25,000,000 or less, no more than 2 non-resident actors' wages shall qualify as an Illinois labor expenditure. For an accredited production with Illinois production spending of more than $25,000,000, no more than 4 non-resident actors’ wages shall qualify as Illinois labor expenditures. (does not include Reality Stars).
Project Caps - For State fiscal years ending on or before June 30, 2022 and ending on or after June 30, 2024: due to the impact of the COVID-19 pandemic, for the State fiscal year ending on June 30, 2023, the amount of tax credits shall not exceed $4,000,000. For the State fiscal year ending on June 30, 2023, credits awarded in excess of $2,000,000 must be awarded to applicants with Illinois production spending of not less than $2,500,000.
In order to comply with the tax credit rules and regulations, production companies must make good-faith efforts to hire Illinois residents that represent the diversity of the State. The Illinois Department of Commerce and Economic Opportunity request that production companies have their Illinois crew complete a diversity form and return it to the production office.
Expenses that are directly incurred for the production from the final script stage to the end of post-production are eligible for the tax credit. The tax credit can be claimed upon completion of the production but no later than 2 years following the completion of the production.
This tax credit has a 5-year carry forward.
For commercials, you need storyboards with application.
Non-Resident Limitation - The following positions are allowable to earn the production credit as non-residents: Writer, Director, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, and Actor. For each production, no more than 9 non-resident approved positions (outside of actors) shall qualify.
Non Resident Actor limitation - For an accredited Illinois production spending of $25,000,000 or less, no more than 2 non-resident actors' wages shall qualify as an Illinois labor expenditure. For an accredited production with Illinois production spending of more than $25,000,000, no more than 4 non-resident actors’ wages shall qualify as Illinois labor expenditures. (does not include Reality Stars).
Project Caps - For State fiscal years ending on or before June 30, 2022 and ending on or after June 30, 2024: due to the impact of the COVID-19 pandemic, for the State fiscal year ending on June 30, 2023, the amount of tax credits shall not exceed $4,000,000. For the State fiscal year ending on June 30, 2023, credits awarded in excess of $2,000,000 must be awarded to applicants with Illinois production spending of not less than $2,500,000.
In order to comply with the tax credit rules and regulations, production companies must make good-faith efforts to hire Illinois residents that represent the diversity of the State. The Illinois Department of Commerce and Economic Opportunity request that production companies have their Illinois crew complete a diversity form and return it to the production office.
Expenses that are directly incurred for the production from the final script stage to the end of post-production are eligible for the tax credit. The tax credit can be claimed upon completion of the production but no later than 2 years following the completion of the production.
This tax credit has a 5-year carry forward.
For commercials, you need storyboards with application.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Illinois Film Office
100 W. Randolph, 3rd floor,Chicago, IL 60601
Peter Hawley
Director
312 814 3600
Last Updated Date
November 13, 2023
Sunset Date
January 1, 2033
Texas (San Antonio)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Documentaries, Game Shows, Scripted TV, Interactive, Feature Film
Basic Incentive Information
- Spend7.5%
- Above the Line Residents7.5%
- Above the Line Non-ResidentsN/A
- Below the Line Residents7.5%
- Below the Line Non-ResidentsN/A
- Minimum Spend$100,000
- Funding Cap$500,000
- Project Cap$250,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a minimum San Antonio spend of $100,000.
At least 80% of production shoot days must occur within the Greater San Antonio Metropolitan area. The Greater San Antonio Metropolitan area is defined as within the following counties: Atascosa, Bandera, Bexar, Comal, Guadalupe, Kendall, Medina, and Wilson. Producers must submit call sheets with location addresses and zip codes.
The principal production office must be within San Antonio city limits, and primary hotel accommodations must be within city limits as well.
At least 80% of production shoot days must occur within the Greater San Antonio Metropolitan area. The Greater San Antonio Metropolitan area is defined as within the following counties: Atascosa, Bandera, Bexar, Comal, Guadalupe, Kendall, Medina, and Wilson. Producers must submit call sheets with location addresses and zip codes.
The principal production office must be within San Antonio city limits, and primary hotel accommodations must be within city limits as well.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
An application for an SSAI award must be made in writing using the approved SSAI application form prior to the twelfth day of principal photography.
Contact the film office for more details.
Read MOre
Read Less
Film Office
San Antonio Film Commission
115 Plaza de Armas, Suite 102, San Antonio, TX 78205
Krystal Jones
Film and Music Commissioner
210 207 6758
Last Updated Date
August 14, 2023
Sunset Date
Minnesota (St. Louis County)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Commercials, Web Series, Scripted TV, Feature Film
Basic Incentive Information
- Spend25%
- Above the Line Residents25%
- Above the Line Non-ResidentsN/A
- Below the Line Residents25%
- Below the Line Non-ResidentsN/A
- Minimum Spend$10,000
- Funding Cap$1,000,000
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
$10,000 minimum spend within the St. Louis service area;All projects are required to select and hire one (1) apprentice or intern for every ten (10) employees from an approved internship/apprenticeship list maintained by the St. Louis County Program Administrator.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Applicants must be a corporation, limited liability company or partnership where the partners are a corporation, LLC or limited partnership. Agencies may not apply.
Consult with a tax advisor regarding tax implications of expense reimbursement.
100% of St. Louis County spend must be verified 30 days before principal photography.
The application process is as follows:
1. Submission of application
2. Review of application by program administrator.
3. Certification (approval) of application by program administrator.
Note that submission and/or certification of an application does not in any way guarantee that a project will be reimbursed or that funds will be available. Applications are received and reviewed by the program administrator with final approval and reimbursement payment to follow after economic activity has occurred and all financial obligations in St. Louis County have been paid and verified. St. Louis County will utilize a combination of a scoring system and/or first-come-first serve basis to evaluate each application.
There is no fee to apply.
Consult with a tax advisor regarding tax implications of expense reimbursement.
100% of St. Louis County spend must be verified 30 days before principal photography.
The application process is as follows:
1. Submission of application
2. Review of application by program administrator.
3. Certification (approval) of application by program administrator.
Note that submission and/or certification of an application does not in any way guarantee that a project will be reimbursed or that funds will be available. Applications are received and reviewed by the program administrator with final approval and reimbursement payment to follow after economic activity has occurred and all financial obligations in St. Louis County have been paid and verified. St. Louis County will utilize a combination of a scoring system and/or first-come-first serve basis to evaluate each application.
There is no fee to apply.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
This rebate is stackable with state rebate/credit as well as the Iron Range Grant.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Upper Midwest Film office
Duluth, MN
Shari Marshik
Executive Director
218 461 1628
Last Updated Date
August 14, 2023
Sunset Date
Kansas
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
Kansas Film Commission
1000 S.W. Jackson Street Suite 100,Topeka, Kansas 66612
Peter Jasso
Director
785 296 2178
Last Updated Date
August 14, 2023
Sunset Date
Tennessee (Scoring Only)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Soundtrack
Basic Incentive Information
- Spend25%
- Above the Line Residents25%
- Above the Line Non-ResidentsN/A
- Below the Line Residents25%
- Below the Line Non-ResidentsN/A
- Minimum Spend$25,000
- Funding Cap$8,593,400*
- Project Cap$500,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Music scoring projects that spend at least $50,000 in the Nashville area or at least $25,000 in other parts of Tennessee.
A Tennessee Declaration of Residency (Form B) is required for Tennessee residents.
A Tennessee Declaration of Residency (Form B) is required for Tennessee residents.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The production company must meet with Tennessee Film, Entertainment & Music Commission to discuss the production prior to the beginning of scoring.
This program is not first-come, first-served, and grant awards are based on the discretion of the Tennessee Film, Entertainment & Music Commission and Tennessee Department of Economic & Community Development.
This program is not first-come, first-served, and grant awards are based on the discretion of the Tennessee Film, Entertainment & Music Commission and Tennessee Department of Economic & Community Development.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The rebate covers costs for musicians, producers, engineers, recording studios, instruments and other qualified expenses.
Contact the Tennessee Film, Entertainment & Music Commission for more details.
Contact the Tennessee Film, Entertainment & Music Commission for more details.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Tennessee Film, Entertainment & Music Commission
312 Rosa L. Parks Avenue,Tennessee Tower 26th Floor,Nashville, TN 37243
Bob Raines
Executive Director
615 741 3456
Last Updated Date
August 14, 2023
Sunset Date
North Carolina
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Feature Film, MOW
Basic Incentive Information
- Spend25%
- Above the Line Residents25%
- Above the Line Non-Residents25%
- Below the Line Residents25%
- Below the Line Non-Residents25%
- Minimum Spend$1,500,000
- Funding Cap$31,000,000+
- Project Cap$7,000,000*
- Loan Out RequiredNo
- Loan Out WithholdingYes
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $1,500,000 minimum spend for features, a $500,000 minimum spend for made-for-TV/streaming movies, a $250,000 minimum spend for commercials, and a $500,000 per episode average minimum spend for TV series.
Projects must have secured at least 75% of funding before applying.
A 4% withholding is required on loan-outs working in the state.
A director’s cut of the movie (or some form of final product) must be submitted for review before the grant is awarded.
Projects must have secured at least 75% of funding before applying.
A 4% withholding is required on loan-outs working in the state.
A director’s cut of the movie (or some form of final product) must be submitted for review before the grant is awarded.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Applicant must complete a 'notification of intent to film' form.
Afterwards, complete the formal North Carolina Department of Commerce and Entertainment Grant Application.
This grant is not administered on a first-come, first-served basis. Priority shall be given to productions that are reasonably anticipated to maximize the benefit to the state.
Afterwards, complete the formal North Carolina Department of Commerce and Entertainment Grant Application.
This grant is not administered on a first-come, first-served basis. Priority shall be given to productions that are reasonably anticipated to maximize the benefit to the state.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
There is a project cap of $15,000,000 for television series per season, $7,000,000 for feature-length films and made-for-TV movies, and $250,000 for commercials.
Production companies that wish to receive grant funds will be required to register to do business in the state.
For goods with a purchase price of $25,000 or more, the amount included in qualifying expenses is the purchase price less the fair market value of the good at the time the production is completed.
Sales tax does not qualify.
There is no fee for usage of state-owned property.
Production companies that wish to receive grant funds will be required to register to do business in the state.
For goods with a purchase price of $25,000 or more, the amount included in qualifying expenses is the purchase price less the fair market value of the good at the time the production is completed.
Sales tax does not qualify.
There is no fee for usage of state-owned property.
Contact the film office for more details.
Read MOre
Read Less
Film Office
North Carolina Film Office
150 Fayetteville Street Suite 1200, Raleigh, NC 27601
Guy Gaster
Director
919 447 7800
Last Updated Date
October 27, 2023
Sunset Date
Tennessee
Incentive Type:
Grants / Rebates
Qualifying Production Types
Scripted TV, Soundtrack, Feature Film, Miniseries
Basic Incentive Information
- Spend25%
- Above the Line Residents25%
- Above the Line Non-ResidentsN/A
- Below the Line Residents25%
- Below the Line Non-ResidentsN/A
- Minimum Spend$200,000
- Funding Cap$8,593,400*
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $200,000 minimum qualified spend for features and TV pilots. For scripted TV series, the minimum spend is $500,000 per episode.
All expenditures must be incurred within 12 months of the Effective Date as defined in the Grant Contract.
Tennessee Declaration of Residency (Form B) is required for Tennessee residents.
After principal photography, production companies must post a notice, once a week for three consecutive weeks, in local newspapers where production took place, telling the public of the need to file creditor claims with the production company by a specific date.
All expenditures must be incurred within 12 months of the Effective Date as defined in the Grant Contract.
Tennessee Declaration of Residency (Form B) is required for Tennessee residents.
After principal photography, production companies must post a notice, once a week for three consecutive weeks, in local newspapers where production took place, telling the public of the need to file creditor claims with the production company by a specific date.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Scripted TV Bonus: a 5% bump on resident labor for scripted TV shows with a minimum spend of at least $500,000 per episode and which meet the screen credit requirement. See the Scripted TV subpage for more information.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
The production company must meet with the Tennessee Film, Entertainment & Music Commission to discuss the production prior to the beginning of principal photography.
Projects must apply at least four months prior to the start of principal photography.
Production companies will enter into a Grant Contract with the Tennessee Department of Economic & Community Development (ECD) typically within two weeks of issuance of a Certificate of Conditional Eligibility.
Principal photography must begin in Tennessee within 120 days from the effective date as defined in the Grant Contract.
This program is not first-come, first-served, and grant awards are based on the discretion of the Tennessee Film, Entertainment & Music Commission and Tennessee Department of Economic & Community Development. For 2024, a total of $8,593,400 has been allocated to the program.
Projects must apply at least four months prior to the start of principal photography.
Production companies will enter into a Grant Contract with the Tennessee Department of Economic & Community Development (ECD) typically within two weeks of issuance of a Certificate of Conditional Eligibility.
Principal photography must begin in Tennessee within 120 days from the effective date as defined in the Grant Contract.
This program is not first-come, first-served, and grant awards are based on the discretion of the Tennessee Film, Entertainment & Music Commission and Tennessee Department of Economic & Community Development. For 2024, a total of $8,593,400 has been allocated to the program.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
To qualify non-residents’ compensation, see our Scripted TV subpage.
The Department may award grants in excess of 25% of the total expenses incurred by a production company if deemed appropriate.
Standalone post-production editing and scoring are eligible— see the scoring subpage for more info.
For the purchase of office, post-production or effects equipment, Tennessee qualified expenditures will include the lesser of the net costs of the asset after sales proceeds (if assets are sold) or 20% of the original cost.
The Department may award grants in excess of 25% of the total expenses incurred by a production company if deemed appropriate.
Standalone post-production editing and scoring are eligible— see the scoring subpage for more info.
For the purchase of office, post-production or effects equipment, Tennessee qualified expenditures will include the lesser of the net costs of the asset after sales proceeds (if assets are sold) or 20% of the original cost.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Tennessee Film, Entertainment & Music Commission
312 Rosa L. Parks Avenue,Tennessee Tower 26th Floor,Nashville, TN 37243
Bob Raines
Executive Director
615 741 3456
Last Updated Date
August 14, 2023
Sunset Date
North Dakota
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend25%
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
North Dakota Tourism Division
1600 E. Century Ave. Suite 2, Bismarck, ND 58502-2057
Mike Jensen
Outdoors Promotion Manager
701 328 2525
Last Updated Date
August 14, 2023
Sunset Date
Idaho
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredNo
Additional Information
No incentives are available at this time
Contact the film office for more details.
Read MOre
Read Less
Film Office
Idaho Film Office
700 W. State Street, Boise, ID 93720
Amy Rajkovich
Film Office Manager
208 334 2470
Last Updated Date
August 14, 2023
Sunset Date
Georgia (Savannah - Feature & Pilots)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Feature Film, Scripted TV
Basic Incentive Information
- Spend10%
- Above the Line Residents10%
- Above the Line Non-ResidentsN/A
- Below the Line Residents10%
- Below the Line Non-ResidentsN/A
- Minimum Spend$500,000
- Funding Cap$1,000,000
- Project Cap$100,000
- Loan Out RequiredNo
- Loan Out WithholdingNone
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
A minimum overall budget of $4,000,000 and a minimum qualified spend of $500,000 in Chatham County are required.
The project’s main production office must be located in Chatham County.
50% of shooting days must be within 60 miles of the City Hall of Savannah.
The project must add SRFC’s Executive Director and Office Manager to distro list during preproduction and production. Materials sent across this list include call sheets, crew lists, vendor list, scripts, schedules, DOODs, safety memos, location notification letters, and all memos and correspondence pertaining to the Chatham County community.
The project must display the Savannah Regional Film Commission logo in its end credits, immediately after the Georgia logo.
The project’s main production office must be located in Chatham County.
50% of shooting days must be within 60 miles of the City Hall of Savannah.
The project must add SRFC’s Executive Director and Office Manager to distro list during preproduction and production. Materials sent across this list include call sheets, crew lists, vendor list, scripts, schedules, DOODs, safety memos, location notification letters, and all memos and correspondence pertaining to the Chatham County community.
The project must display the Savannah Regional Film Commission logo in its end credits, immediately after the Georgia logo.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
The Resident Crew Bonus: if 50% of crew listed on the final, official, and distributed crew list are located within 60 miles of the City Hall of Savannah, and their primary residence is in the state of Georgia, a $25,000 bonus will be awarded to productions that qualify for the Savannah Entertainment Production Incentive.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit applications no more than 90 days prior to beginning principal photography in Chatham County.
An applicant can qualify only once per year unless the budget exceeds $15,000,000. An applicant will be considered thesame for rebate purposes if the entity actually entitled to receive the rebate shares any common ownership, corporateofficers or other verifiable affiliation with a previous applicant.
Applicants must meet with the Savannah Area Film Office and spend a minimum of two days scouting before applying.
An applicant can qualify only once per year unless the budget exceeds $15,000,000. An applicant will be considered thesame for rebate purposes if the entity actually entitled to receive the rebate shares any common ownership, corporateofficers or other verifiable affiliation with a previous applicant.
Applicants must meet with the Savannah Area Film Office and spend a minimum of two days scouting before applying.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Local qualified spend includes expenses incurred in Chatham County for labor, extras, rentals, purchases, airfare, hotels, per diem, picture cars, fuel, catering, gratuities, animals, security, police, healthcare professionals, parking and site rentals.
Above-the-line expenses include day players, expenses for assistants to directors and producers and casting fees on day players.
The fund is administered on a first-come, first-served basis combined with senior SEDA staff approval of the production.
Above-the-line expenses include day players, expenses for assistants to directors and producers and casting fees on day players.
The fund is administered on a first-come, first-served basis combined with senior SEDA staff approval of the production.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Savannah Economic Development Authority (SEDA)
131 Hutchinson Island Rd suite 101, Savannah, GA 31421
Beth Nelson
Executive Director
912 447 4160
Last Updated Date
August 14, 2023
Sunset Date
December 31, 2024
Maine
Incentive Type:
Credit / Rebate Combo
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Industrials, Interactive, Scripted TV, Feature Film
Basic Incentive Information
- Spend5%
- Above the Line Residents12%
- Above the Line Non-Residents10%
- Below the Line Residents12%
- Below the Line Non-Residents10%
- Minimum Spend$75,000
- Funding CapNone
- Project CapNone
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
Project Criteria
There is a $75,000 minimum in-state spend.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Projects must provide a projected schedule for pre-production, production and post-production that reflects the production will begin 60 days after certification.
Applications must be made on a form prescribed and furnished by the department, providing names of principals involved, a certificate of insurance, information that demonstrates that the production is fully financed, and follow other legislative guidelines.
Applications must be made on a form prescribed and furnished by the department, providing names of principals involved, a certificate of insurance, information that demonstrates that the production is fully financed, and follow other legislative guidelines.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Qualified wages are capped at $50,000 per individual.
Maine offers two production incentives:
1)The Wage Rebate: 10% (non-resident) to 12% (resident) reimbursement for wages paid to employees of a certified production.
2) The Expense Tax Credit: 5% non-refundable/non-transferable tax credit for non-wage production expenses incurred in Maine.
Maine does not require state sales tax on purchases of most fuel and electricity for productions.
The non-refundable/non-transferable tax credit must be claimed within the production year.
Maine offers two production incentives:
1)The Wage Rebate: 10% (non-resident) to 12% (resident) reimbursement for wages paid to employees of a certified production.
2) The Expense Tax Credit: 5% non-refundable/non-transferable tax credit for non-wage production expenses incurred in Maine.
Maine does not require state sales tax on purchases of most fuel and electricity for productions.
The non-refundable/non-transferable tax credit must be claimed within the production year.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Maine Film Office
59 State House Station, Augusta, ME 04333
Karen Carberry Warhola
Director
207 624 9828
Last Updated Date
August 14, 2023
Sunset Date
Indiana
Incentive Type:
Non-Transferable & Non-Refundable Tax Credit
Qualifying Production Types
Music Videos, Documentaries, Scripted TV, Feature Film, Miniseries, MOW
Basic Incentive Information
- Spend20-30%
- Above the Line Residents20-30%
- Above the Line Non-Residents20-30%
- Below the Line Residents25-30%
- Below the Line Non-Residents20-30%
- Minimum SpendContact Film Office
- Funding Cap$300,000,000*
- Project CapContact Film Office
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
This credit is issued on a case-by-case basis per the discretion of the director of the film office.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
In order to access application forms and information, please reach out to the film office directly.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
The credit is up to 30% on in-state spending, but the true percentage is up to the discretion of the director of the film office.
*The $300,000,000 annual funding is for ALL credits available in the state. There has been no set amount from the $300,000,000 allocated specifically for this production credit.
*The $300,000,000 annual funding is for ALL credits available in the state. There has been no set amount from the $300,000,000 allocated specifically for this production credit.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Film Indiana/Indiana Economic Development Corporation
One North Capitol, Suite 700, Indianapolis, IN 46204
Erin Newell Schneider
Director
317 234 2087
Last Updated Date
August 14, 2023
Sunset Date
New Hampshire
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
New Hampshire Film and Television Office
19 Pillsbury Street, 1st Floor, Concord, NH 03301
Matthew Newton
Director
603 271 2220
Last Updated Date
August 14, 2023
Sunset Date
South Carolina
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Commercials, Scripted TV, Feature Film
Basic Incentive Information
- Spend30%
- Above the Line Residents25%
- Above the Line Non-Residents20%
- Below the Line Residents25%
- Below the Line Non-Residents20%
- Minimum Spend$1,000,000
- Funding Cap$17,000,000
- Project CapNone
- Loan Out RequiredYes
- Loan Out Withholding2%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $1,000,000 minimum qualified spend in a single taxable year for a film. For TV series, the production must be intended for national distribution, have a minimum spend in South Carolina of at least $10,000,000, and each episode must have a minimum production expenditure of $1,000,000.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Contact the South Carolina Film Commission to discuss your project and submit Qualifying Motion Picture Application prior to the commencement of production. Include your script and detailed budget and production schedules. If approved, your production must begin verifiable production activity within 60 days of signing the Qualifying Production Letter (QPL). Principal photography must begin within 30 days of the date specified in the QPL.
The South Carolina incentive is not first-come, first-served: projects are evaluated for how much they will benefit the state by hiring South Carolina crew, using local suppliers, being bonded and insured, and having a distribution plan.
The South Carolina incentive is not first-come, first-served: projects are evaluated for how much they will benefit the state by hiring South Carolina crew, using local suppliers, being bonded and insured, and having a distribution plan.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
All wages are subject to South Carolina withholding taxes.
Commercials may qualify for a 10% tax credit if more than $500,000 is spent in-state within a calendar year.
All loan-outs must be pre-approved by the film office before filming begins and must complete all forms, including the WH-403.
Exemption from all state sales, use and accommodations taxes is available for production companies planning on spending $250,000 in South Carolina within 12 consecutive months.
South Carolina offers additional incentives designed to develop the film industry infrastructure in the state. Contact the South Carolina Film Commission for information regarding the Production/Post Production Facility Tax Credit and the South Carolina Production Fund Grant.
Commercials may qualify for a 10% tax credit if more than $500,000 is spent in-state within a calendar year.
All loan-outs must be pre-approved by the film office before filming begins and must complete all forms, including the WH-403.
Exemption from all state sales, use and accommodations taxes is available for production companies planning on spending $250,000 in South Carolina within 12 consecutive months.
South Carolina offers additional incentives designed to develop the film industry infrastructure in the state. Contact the South Carolina Film Commission for information regarding the Production/Post Production Facility Tax Credit and the South Carolina Production Fund Grant.
Contact the film office for more details.
Read MOre
Read Less
Film Office
South Carolina Film Commission
1205 Pendleton Street, Room 225, Columbia, SC 29201
Matt Storm
Film Commissioner
803-737-1785
Last Updated Date
August 14, 2023
Sunset Date
Kentucky
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Animation, Documentaries, Music Videos, Game Shows, Reality TV, Industrials, Scripted TV, Broadway, Interactive, Feature Film
Basic Incentive Information
- Spend30-35%
- Above the Line Residents35%
- Above the Line Non-Residents30%
- Below the Line Residents35%
- Below the Line Non-Residents30%
- Minimum Spend$250,000
- Funding Cap$75,000,000
- Project Cap$10,000,000
- Loan Out RequiredYes
- Loan Out Withholding4%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
For non-Kentucky based production companies, the following minimum in-state spends must be met: $250,000 for a feature-length film, television program, or industrial film; $20,000 for a national touring production of a Broadway show; $20,000 for a documentary.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Enhanced Incentive County Bonus: a 5% bump on expenses incurred in an Enhanced Incentive County. Eligible counties can be found here.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Acceptance into Kentucky’s program is issued on a case-by-case basis.
The Kentucky Film Office may require that the approved company pay an administrative fee of $500 or 0.5% of the estimated amount of the tax incentive, whichever amount is greater (no ceiling).
The application fee can range from $250-$1000 based on budget size.
Applicants must also pay legal fees ranging from $1,000-$5,000 depending on the complexity of the contract with the state.
All fees must be paid at the time of filing the application.
The application is decided on by the Kentucky Economic Development Finance
Authority (KEDFA), which meets on the last Thursday of each month, with the exception of November and December.
45 days prior to the KEDFA meeting, applicants should reach out to KEDFA staff to discuss eligibility. If the project is eligible, staff members will provide the project with an application.
The application must be submitted one month before the next KEDFA meeting. KEDFA will decide at the meeting whether to approve the project.
Once KEDFA approves, the project must have a Kentucky expense within 6 months of approval and must be completed within 2 years of approval.
At least 30 days before incurring costs, the project must submit a tax incentives application and supportive documents.
The Kentucky Film Office may require that the approved company pay an administrative fee of $500 or 0.5% of the estimated amount of the tax incentive, whichever amount is greater (no ceiling).
The application fee can range from $250-$1000 based on budget size.
Applicants must also pay legal fees ranging from $1,000-$5,000 depending on the complexity of the contract with the state.
All fees must be paid at the time of filing the application.
The application is decided on by the Kentucky Economic Development Finance
Authority (KEDFA), which meets on the last Thursday of each month, with the exception of November and December.
45 days prior to the KEDFA meeting, applicants should reach out to KEDFA staff to discuss eligibility. If the project is eligible, staff members will provide the project with an application.
The application must be submitted one month before the next KEDFA meeting. KEDFA will decide at the meeting whether to approve the project.
Once KEDFA approves, the project must have a Kentucky expense within 6 months of approval and must be completed within 2 years of approval.
At least 30 days before incurring costs, the project must submit a tax incentives application and supportive documents.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Fringes do not qualify in Kentucky.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Kentucky Department of Travel & Tourism
500 Mero Street, 22nd Floor, Frankfort, KY 40601
Tim Bates
Office Manager
502 892 3238
Last Updated Date
August 14, 2023
Sunset Date
Louisiana (St. Bernard Parish)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend3.5%
- Above the Line Residents3.5%
- Above the Line Non-ResidentsN/A
- Below the Line Residents3.5%
- Below the Line Non-ResidentsN/A
- Minimum Spend$150,000
- Funding CapNone
- Project Cap$200,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $150,000 minimum spend in St. Bernard Parish.
Projects must also have a production office located within St. Bernard Parish or utilize a sound stage located within St. Bernard Parish
Projects must also have a production office located within St. Bernard Parish or utilize a sound stage located within St. Bernard Parish
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit an application to the review panel that includes a detailed preliminary budget, multi-market detailed distribution plan, applicable lease or rental agreement, and a script synopsis (including principal creative elements), and application fee.
Projects can receive pre-approval by visiting the film office's website and completing a preliminary questionnaire.
Projects can receive pre-approval by visiting the film office's website and completing a preliminary questionnaire.
Contact the film office for more details.
Read MOre
Read Less
Film Office
St. Bernard Parish Office of Film and Television
100 PORT BOULEVARD, , SUITE 10 CHALMETTE, LOUISIANA
Katie Tommaseo
St. Bernard Parish Film Commissioner
504 278 4242
Last Updated Date
August 14, 2023
Sunset Date
Massachusetts
Incentive Type:
Partially Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Feature Film
Basic Incentive Information
- Spend25%
- Above the Line Residents25%
- Above the Line Non-Residents25%
- Below the Line Residents25%
- Below the Line Non-Residents25%
- Minimum Spend$50,000
- Funding CapNone
- Project CapNone
- Loan Out RequiredYes
- Loan Out WithholdingYes
- CPA Audit Required
- Screen Credit RequiredYes
Project Criteria
In order to receive the 25% payroll credit, a project must spend $50,000 in-state during a consecutive 12-month period.
In order to receive the 25% production credit and a sales tax exemption, a production must spend more than 75% of its total budget or film at least 75% of its principal photography days in Massachusetts.
In order to receive the 25% production credit and a sales tax exemption, a production must spend more than 75% of its total budget or film at least 75% of its principal photography days in Massachusetts.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Start by contacting the Massachusetts Film Office and complete the Film Production Registration Form.
Companies not domiciled in Massachusetts — whether corporations, LLCs, or loan-outs — must register with the Massachusetts Secretary of State's Office prior to the start of production.
Prior to making purchases in Massachusetts, apply for the sales tax exemption.
Loan-outs must file an affadavit/allocation form, and production companies must verify that they've paid unemployment taxes.
Companies not domiciled in Massachusetts — whether corporations, LLCs, or loan-outs — must register with the Massachusetts Secretary of State's Office prior to the start of production.
Prior to making purchases in Massachusetts, apply for the sales tax exemption.
Loan-outs must file an affadavit/allocation form, and production companies must verify that they've paid unemployment taxes.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Compensation to persons earning $1,000,000 or more is not eligible for the payroll expense credit. However, the earnings can be submitted for the production expense tax credit.
Massachusetts tax credits can be cashed out with the Commonwealth of Massachusetts at 90% of face value after satisfying tax liabilities, or can be transferred at market rate.
Credits have a carry-forward of five years.
A Loan-Out Affidavit/Allocation Form must be completed for each artist’s loan-out company.
Multiple episodes of a television series or multiple commercials for the same client may be aggregated to qualify for the tax credit. The 12-month qualifying period must be the same for sales tax exemption and tax credits, but the qualifying period can cross taxable years.
Massachusetts tax credits can be cashed out with the Commonwealth of Massachusetts at 90% of face value after satisfying tax liabilities, or can be transferred at market rate.
Credits have a carry-forward of five years.
A Loan-Out Affidavit/Allocation Form must be completed for each artist’s loan-out company.
Multiple episodes of a television series or multiple commercials for the same client may be aggregated to qualify for the tax credit. The 12-month qualifying period must be the same for sales tax exemption and tax credits, but the qualifying period can cross taxable years.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Massachusetts Film Office
10 Park Plaza, Suite 4510, Boston, MA 02116
Lisa Strout
Executive Director
617 973 8400
Last Updated Date
August 14, 2023
Sunset Date
South Dakota
Incentive Type:
No Incentives
Qualifying Production Types
Basic Incentive Information
- Spend
- Above the Line Residents
- Above the Line Non-Residents
- Below the Line Residents
- Below the Line Non-Residents
- Minimum Spend
- Funding Cap
- Project Cap
- Loan Out Required
- Loan Out Withholding
- CPA Audit Required
- Screen Credit Required
Film Office
South Dakota Film Office Department of Tourism
711 E Wells Avenue, Pierre, SD 57501
Rebecca Cruse
South Dakota Film Office Coordinator
605 773 3301
Last Updated Date
August 14, 2023
Sunset Date
Louisiana
Incentive Type:
Partially Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Documentaries, Commercials, Game Shows, Reality TV, Industrials, Scripted TV, Soundtrack, Interactive, Feature Film, Visual Effects, Post Production
Basic Incentive Information
- Spend25-30%
- Above the Line Residents40-45%
- Above the Line Non-Residents25-30%
- Below the Line Residents40-45%
- Below the Line Non-Residents25-30%
- Minimum Spend$300,000
- Funding Cap$150,000,000
- Project Cap$20,000,000*
- Loan Out RequiredNo
- Loan Out Withholding4.25%
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
Louisiana has a $300,000 minimum in-state spend to qualify. Bundling is possible using certain criteria to hit the $300,000.
To get the full 40% on Louisiana resident payroll, residency forms are required. Payments to artists’ loan-out companies are ineligible for this resident increase.
The state-certified production must participate in a career-based learning and training program approved by LED.
To qualify, a withholding of 4.25% is required on all loan-outs.
To get the full 40% on Louisiana resident payroll, residency forms are required. Payments to artists’ loan-out companies are ineligible for this resident increase.
The state-certified production must participate in a career-based learning and training program approved by LED.
To qualify, a withholding of 4.25% is required on all loan-outs.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Out-of-Zone Bonus: a 5% bump on state-certified productions that have their production office and at least 60% of principal photography occurring outside of the New Orleans Metropolitan Statistical Area. This is a blanket bonus for all in-state expenses as long as the criteria is met.
The following parishes are within the New Orleans Metro Area: Orleans Parish, Jefferson Parish, Plaquemines Parish, St. Bernard Parish, St. Charles Parish, St. James Parish, and St. Tammany Parish.
All other parishes, including St. John the Baptist Parish, qualify as out-of-zone.
The following parishes are within the New Orleans Metro Area: Orleans Parish, Jefferson Parish, Plaquemines Parish, St. Bernard Parish, St. Charles Parish, St. James Parish, and St. Tammany Parish.
All other parishes, including St. John the Baptist Parish, qualify as out-of-zone.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Productions must submit an online application that includes: a detailed preliminary budget (including all hires); a detailed preliminary Louisiana budget; a detailed distribution plan; a script or synopsis; a statement that the project meets the definition of a state-certified production; a notarized statement agreeing to pay all vendors; disclosure of any anticipated related-party transactions.
The fee for filing an application shall be equal to 0.5% of the amount of the incentives or exempted taxes, with a minimum of $500 and a maximum of $15,000.
At the time of the application, the applicant shall submit a deposit of the production expenditure verification report fee. For productions with budgets under $25,000,000, an advance deposit of $7,500 is required with a possible maximum fee of $15,000. For productions with budgets over $25,000,000, an advance deposit of $15,000 is required with a possible maximum fee of $25,000.
The fee for filing an application shall be equal to 0.5% of the amount of the incentives or exempted taxes, with a minimum of $500 and a maximum of $15,000.
At the time of the application, the applicant shall submit a deposit of the production expenditure verification report fee. For productions with budgets under $25,000,000, an advance deposit of $7,500 is required with a possible maximum fee of $15,000. For productions with budgets over $25,000,000, an advance deposit of $15,000 is required with a possible maximum fee of $25,000.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
To get the full 40% on Louisiana resident payroll, residency forms are required. Payments to an artist's loan-out companies are ineligible for this credit.
*State-certified features may be granted up to $20,000,000 in credits. State-certified scripted episodic productions may be granted up to $25,000,000 per season. However, no project can receive a credit that exceeds 40% of their overall in-state investment.
Expenditures for above-the-line salaries are capped at 40% of total production expenditures in the state for each project. Above-the-line salaries that are related party transactions cannot exceed 12% of the in-state spend.
Of the $150,000,000 annual funding cap: $7,500,000 is reserved for Qualified Entertainment Companies; $7,500,000 is reserved for Louisiana screenplay productions; $15,000,000 is reserved for independent film productions; $120,000,000 is unreserved and may be applied to any size production.
While the maximum amount of credits that can be issued each year is $150,000,000, the maximum amount of credits that can be claimed each year is $180,000,000.
Credits are partially refundable— the state of Louisiana can buy back motion picture investor tax credits for 90% of their value. There is a 2% LED fee required for the transfer.
*State-certified features may be granted up to $20,000,000 in credits. State-certified scripted episodic productions may be granted up to $25,000,000 per season. However, no project can receive a credit that exceeds 40% of their overall in-state investment.
Expenditures for above-the-line salaries are capped at 40% of total production expenditures in the state for each project. Above-the-line salaries that are related party transactions cannot exceed 12% of the in-state spend.
Of the $150,000,000 annual funding cap: $7,500,000 is reserved for Qualified Entertainment Companies; $7,500,000 is reserved for Louisiana screenplay productions; $15,000,000 is reserved for independent film productions; $120,000,000 is unreserved and may be applied to any size production.
While the maximum amount of credits that can be issued each year is $150,000,000, the maximum amount of credits that can be claimed each year is $180,000,000.
Credits are partially refundable— the state of Louisiana can buy back motion picture investor tax credits for 90% of their value. There is a 2% LED fee required for the transfer.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Louisiana Economic Development
1051 N. Third Street, Baton Rouge, LA 70802
Stephen Hamner
Director of Film
225 342 3000
Last Updated Date
October 5, 2023
Sunset Date
July 1, 2031
Louisiana (Jefferson Parish)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Commercials, Scripted TV, Feature Film
Basic Incentive Information
- Spend3%
- Above the Line Residents3%
- Above the Line Non-ResidentsN/A
- Below the Line Residents3%
- Below the Line Non-ResidentsN/A
- Minimum Spend$150,000
- Funding CapContact Film Office
- Project Cap$100,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
There is a $150,000 minimum Jefferson Parish spend.
The production must have its principal Louisiana production office located within Jefferson Parish or use a soundstage, studio or alternative filming facility located within Jefferson Parish.
The production must have its principal Louisiana production office located within Jefferson Parish or use a soundstage, studio or alternative filming facility located within Jefferson Parish.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
Sound Stage Bonus: There is a $10,000 additional incentive payment for productions which have both a production office in Jefferson Parish and lease premises to be used as a sound stage in Jefferson Parish.
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Submit an initial application for pre-approval to the Jefferson Parish Film Office. This must include a detailed preliminary budget, multi-market detailed distribution plan, lease or rental agreement, and a script synopsis (including principal creative elements).
Contact the film office for more details.
Read MOre
Read Less
Additional Information
Jefferson Parish offers 3% rebates on lodging, resident payroll, lease or rental expenses and other production expenses incurred in an establishment located in Jefferson Parish which pays occupational license or sales tax in the Parish.
There is a $115,000 funding cap when a production company brings a subsequent production to Jefferson Parish within 12 months of completion of the prior project.
Jefferson Parish residents are required to complete a Parish of Jefferson Declaration of Residency form.
There is a $115,000 funding cap when a production company brings a subsequent production to Jefferson Parish within 12 months of completion of the prior project.
Jefferson Parish residents are required to complete a Parish of Jefferson Declaration of Residency form.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Jefferson Parish Film Office
1221 Elmwood Park Blvd, Suite 403, Jefferson, Louisiana 70123
Barry Sprague
Film Coordinator
504 736 6100
Last Updated Date
August 14, 2023
Sunset Date
Minnesota (Maple Lake)
Incentive Type:
Grants / Rebates
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Scripted TV, Feature Film, Reality TV
Basic Incentive Information
- Spend15%
- Above the Line Residents15%
- Above the Line Non-ResidentsN/A
- Below the Line Residents15%
- Below the Line Non-ResidentsN/A
- Minimum Spend$0
- Funding Cap$50,000
- Project Cap$7,500
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
How to Apply
Contact the tourism department to confirm funding and submission requirements.
Contact the film office for more details.
Read MOre
Read Less
Film Office
Maple Lake Tourism
10 Maple Ave S PO Box 757 Maple Lake, MN 55358
Sabrina Hille
City Clerk to the Film office
320-963-3611
Last Updated Date
August 14, 2023
Sunset Date
Maryland
Incentive Type:
Fully Refundable Tax Credit
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Web Series, Scripted TV, Broadway, Feature Film, MOW, Miniseries
Basic Incentive Information
- Spend28-30%
- Above the Line Residents28-30%
- Above the Line Non-Residents28-30%
- Below the Line Residents28-30%
- Below the Line Non-Residents28-30%
- Minimum Spend$250,000
- Funding Cap$12,000,000
- Project Cap$10,000,000
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
A $250,000 minimum in-state spend is required.
50% of total principal photography days must be filmed in Maryland.
For projects applying as Maryland Small Films, the minimum in-state spend is $25,000, but the project cap is reduced to $125,000. 50% of total principal photography days must still be filmed in Maryland in order to qualify.
Additionally, in order to be considered a Maryland Small Film, the production entity must: have been organized in Maryland for at least three months prior to applying, or have been in business in Maryland at least three months prior to applying (for individuals, unincorporated associations, sole proprietorships, or general partnerships); be independently owned and operated; not be a subsidiary of another entity; not be dominant in its field; not employ more than 25 full-time employees; employ Maryland residents as at least 40% of its film activity workforce.
50% of total principal photography days must be filmed in Maryland.
For projects applying as Maryland Small Films, the minimum in-state spend is $25,000, but the project cap is reduced to $125,000. 50% of total principal photography days must still be filmed in Maryland in order to qualify.
Additionally, in order to be considered a Maryland Small Film, the production entity must: have been organized in Maryland for at least three months prior to applying, or have been in business in Maryland at least three months prior to applying (for individuals, unincorporated associations, sole proprietorships, or general partnerships); be independently owned and operated; not be a subsidiary of another entity; not be dominant in its field; not employ more than 25 full-time employees; employ Maryland residents as at least 40% of its film activity workforce.
Contact the film office for more details.
Read MOre
Read Less
Additional Bonuses
2% bonus is available for qualified TV series, including pilots or miniseries
Contact the film office for more details.
Read MOre
Read Less
How to Apply
Prior to beginning any film production activity in Maryland, submit a completed Application for Preliminary Tax Credit Certification with the required attachments, including the Application Addendum, to the Department of Business & Economic Development (DBED).
Projects must begin principal photography within 120 days after issuance of the Preliminary Tax Credit Certificate or Letter of Intent from DBED.
Projects must begin principal photography within 120 days after issuance of the Preliminary Tax Credit Certificate or Letter of Intent from DBED.
Contact the film office for more details.
Read MOre
Read Less
Additional Information
An individual who receives more than $500,000 for personal services in connection with the film production activity will not qualify.
The funding cap is set to climb each fiscal year: to $15,000,000 in 2024; $17,500,000 in 2025; and $20,000,000 in 2026.
10% of the total credits each year are allocated to Maryland Small Films.
A separate theatrical production (Broadway) incentive is available. This program is funded at $5,000,000 per fiscal year and is a fully refundable tax credit that offers 25% on in-state purchases as well as all labor incurred in the state of MD, though credit-earning compensation is capped at $100,000 per week. The minimum in-state spend is $100,000, and the maximum credit that a project can receive is $2,000,000. The program has a sunset date of June 30, 2027.
The funding cap is set to climb each fiscal year: to $15,000,000 in 2024; $17,500,000 in 2025; and $20,000,000 in 2026.
10% of the total credits each year are allocated to Maryland Small Films.
A separate theatrical production (Broadway) incentive is available. This program is funded at $5,000,000 per fiscal year and is a fully refundable tax credit that offers 25% on in-state purchases as well as all labor incurred in the state of MD, though credit-earning compensation is capped at $100,000 per week. The minimum in-state spend is $100,000, and the maximum credit that a project can receive is $2,000,000. The program has a sunset date of June 30, 2027.
Contact the film office for more details.
Read MOre
Read Less
Film Office
The Maryland Film Office
401 East Pratt Street, 14th Floor, Baltimore, MD 21202
Jack Gerbes
Director
410 767 6340
Last Updated Date
August 14, 2023
Sunset Date
June 30, 2026
Explore Other Incentives
Click on a state or use the search bar to drill into a state and its local production incentives.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
.svg)
West Virginia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 27%
- Above The Line Residents: 27-31%
- Above The Line Non-Residents: 27-31%
- Below The Line Residents: 27-31%
- Below The Line Non-Residents: 27-31%
Secondary Incentives:
West Virginia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 27%
- Above The Line Residents: 27-31%
- Above The Line Non-Residents: 27-31%
- Below The Line Residents: 27-31%
- Below The Line Non-Residents: 27-31%
Secondary Incentives:
Alaska
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Alaska
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Missouri
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 20%
- Above The Line Residents: 20%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 20%
- Below The Line Non-Residents: 20%
Secondary Incentives:
Missouri
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 20%
- Above The Line Residents: 20%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 20%
- Below The Line Non-Residents: 20%
Secondary Incentives:
Oklahoma
Grants / Rebates
Grants / Rebates
- Spend: 30%
- Above The Line Residents: 20-30%
- Above The Line Non-Residents: 20-30%
- Below The Line Residents: 20-30%
- Below The Line Non-Residents: 20%
Secondary Incentives:
Oklahoma
Grants / Rebates
Grants / Rebates
- Spend: 30%
- Above The Line Residents: 20-30%
- Above The Line Non-Residents: 20-30%
- Below The Line Residents: 20-30%
- Below The Line Non-Residents: 20%
Secondary Incentives:
New Mexico
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 25%
- Above The Line Residents: 25-40%
- Above The Line Non-Residents: 25-40%*
- Below The Line Residents: 25-40%
- Below The Line Non-Residents: 15-20% *
Secondary Incentives:
New Mexico
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 25%
- Above The Line Residents: 25-40%
- Above The Line Non-Residents: 25-40%*
- Below The Line Residents: 25-40%
- Below The Line Non-Residents: 15-20% *
Secondary Incentives:
Nevada
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 15%
- Above The Line Residents: 15-25%
- Above The Line Non-Residents: 12-22%
- Below The Line Residents: 15-25%
- Below The Line Non-Residents: 0%
Secondary Incentives:
Nevada
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 15%
- Above The Line Residents: 15-25%
- Above The Line Non-Residents: 12-22%
- Below The Line Residents: 15-25%
- Below The Line Non-Residents: 0%
Secondary Incentives:
Rhode Island
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 30%
- Above The Line Residents: 30%
- Above The Line Non-Residents: 30%
- Below The Line Residents: 30%
- Below The Line Non-Residents: 30%
Secondary Incentives:
Rhode Island
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 30%
- Above The Line Residents: 30%
- Above The Line Non-Residents: 30%
- Below The Line Residents: 30%
- Below The Line Non-Residents: 30%
Secondary Incentives:
Montana
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 20%
- Above The Line Residents: 20%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 25%
- Below The Line Non-Residents: 15%
Secondary Incentives:
Montana
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 20%
- Above The Line Residents: 20%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 25%
- Below The Line Non-Residents: 15%
Secondary Incentives:
New Jersey
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 30-35%
- Above The Line Residents: 35-37%
- Above The Line Non-Residents: 35-37%
- Below The Line Residents: 35-37%
- Below The Line Non-Residents: 35-37%
Secondary Incentives:
New Jersey
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 30-35%
- Above The Line Residents: 35-37%
- Above The Line Non-Residents: 35-37%
- Below The Line Residents: 35-37%
- Below The Line Non-Residents: 35-37%
Secondary Incentives:
Nebraska
Grants / Rebates
Grants / Rebates
- Spend: 20%
- Above The Line Residents: 20%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 20%
- Below The Line Non-Residents: N/A
Secondary Incentives:
Nebraska
Grants / Rebates
Grants / Rebates
- Spend: 20%
- Above The Line Residents: 20%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 20%
- Below The Line Non-Residents: N/A
Secondary Incentives:
New York
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 30-40%
- Above The Line Residents: 30-40%
- Above The Line Non-Residents: 30-40%
- Below The Line Residents: 30-40%
- Below The Line Non-Residents: 30-40%
Secondary Incentives:
New York
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 30-40%
- Above The Line Residents: 30-40%
- Above The Line Non-Residents: 30-40%
- Below The Line Residents: 30-40%
- Below The Line Non-Residents: 30-40%
Secondary Incentives:
Oregon
Grants / Rebates
Grants / Rebates
- Spend: 25%
- Above The Line Residents: 20-26.2%
- Above The Line Non-Residents: 20-26.2%
- Below The Line Residents: 20-26.2%
- Below The Line Non-Residents: 20-26.2%
Secondary Incentives:
Oregon
Grants / Rebates
Grants / Rebates
- Spend: 25%
- Above The Line Residents: 20-26.2%
- Above The Line Non-Residents: 20-26.2%
- Below The Line Residents: 20-26.2%
- Below The Line Non-Residents: 20-26.2%
Secondary Incentives:
Ohio
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 30%
- Above The Line Residents: 30%
- Above The Line Non-Residents: 30%
- Below The Line Residents: 30%
- Below The Line Non-Residents: 30%
Secondary Incentives:
Ohio
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 30%
- Above The Line Residents: 30%
- Above The Line Non-Residents: 30%
- Below The Line Residents: 30%
- Below The Line Non-Residents: 30%
Secondary Incentives:
Michigan
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Michigan
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Mississippi
Grants / Rebates
Grants / Rebates
- Spend: 25%
- Above The Line Residents: 30-40%
- Above The Line Non-Residents: 25%
- Below The Line Residents: 30-40%
- Below The Line Non-Residents: 25%
Secondary Incentives:
Mississippi
Grants / Rebates
Grants / Rebates
- Spend: 25%
- Above The Line Residents: 30-40%
- Above The Line Non-Residents: 25%
- Below The Line Residents: 30-40%
- Below The Line Non-Residents: 25%
Secondary Incentives:
Wisconsin
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Wisconsin
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Wyoming
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Wyoming
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Puerto Rico
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 40%
- Above The Line Residents: 40%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 40%
- Below The Line Non-Residents: 20%
Secondary Incentives:
Puerto Rico
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 40%
- Above The Line Residents: 40%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 40%
- Below The Line Non-Residents: 20%
Secondary Incentives:
Virginia
Credit / Rebate Combo
Credit / Rebate Combo
- Spend: 15%
- Above The Line Residents: 15-35%
- Above The Line Non-Residents: 15%
- Below The Line Residents: 15-35%
- Below The Line Non-Residents: 15%
Secondary Incentives:
Virginia
Credit / Rebate Combo
Credit / Rebate Combo
- Spend: 15%
- Above The Line Residents: 15-35%
- Above The Line Non-Residents: 15%
- Below The Line Residents: 15-35%
- Below The Line Non-Residents: 15%
Secondary Incentives:
Pennsylvania
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 25%
- Above The Line Residents: 25-30%
- Above The Line Non-Residents: 25-30%
- Below The Line Residents: 25-30%
- Below The Line Non-Residents: 25-30%
Secondary Incentives:
Pennsylvania
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 25%
- Above The Line Residents: 25-30%
- Above The Line Non-Residents: 25-30%
- Below The Line Residents: 25-30%
- Below The Line Non-Residents: 25-30%
Secondary Incentives:
Texas
Grants / Rebates
Grants / Rebates
- Spend: 5-22.5%
- Above The Line Residents: 5-22.5%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 5-22.5%
- Below The Line Non-Residents: N/A
Secondary Incentives:
Texas
Grants / Rebates
Grants / Rebates
- Spend: 5-22.5%
- Above The Line Residents: 5-22.5%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 5-22.5%
- Below The Line Non-Residents: N/A
Secondary Incentives:
Utah
Credit / Rebate Combo
Credit / Rebate Combo
- Spend: 20%
- Above The Line Residents: 20-25%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 20-25%
- Below The Line Non-Residents: N/A
Secondary Incentives:
Utah
Credit / Rebate Combo
Credit / Rebate Combo
- Spend: 20%
- Above The Line Residents: 20-25%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 20-25%
- Below The Line Non-Residents: N/A
Secondary Incentives:
Delaware
Grants / Rebates
Grants / Rebates
- Spend: 30%*
- Above The Line Residents: 30%*
- Above The Line Non-Residents: 30%*
- Below The Line Residents: 30%*
- Below The Line Non-Residents: 30%*
Secondary Incentives:
Delaware
Grants / Rebates
Grants / Rebates
- Spend: 30%*
- Above The Line Residents: 30%*
- Above The Line Non-Residents: 30%*
- Below The Line Residents: 30%*
- Below The Line Non-Residents: 30%*
Secondary Incentives:
Washington
Grants / Rebates
Grants / Rebates
- Spend: 20%
- Above The Line Residents: 30-45%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 30-45%
- Below The Line Non-Residents: 15-30%
Secondary Incentives:
Washington
Grants / Rebates
Grants / Rebates
- Spend: 20%
- Above The Line Residents: 30-45%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 30-45%
- Below The Line Non-Residents: 15-30%
Secondary Incentives:
Arkansas
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 25-30%
- Above The Line Residents: 25-30%
- Above The Line Non-Residents: 25-30%
- Below The Line Residents: 30%
- Below The Line Non-Residents: 25-30%
Secondary Incentives:
Arkansas
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 25-30%
- Above The Line Residents: 25-30%
- Above The Line Non-Residents: 25-30%
- Below The Line Residents: 30%
- Below The Line Non-Residents: 25-30%
Secondary Incentives:
Colorado
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 20%
- Above The Line Residents: 20%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 20%
- Below The Line Non-Residents: 20%
Secondary Incentives:
Colorado
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 20%
- Above The Line Residents: 20%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 20%
- Below The Line Non-Residents: 20%
Secondary Incentives:
Iowa
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Iowa
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Georgia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 20-30%
- Above The Line Residents: 20-30%
- Above The Line Non-Residents: 20-30%
- Below The Line Residents: 20-30%
- Below The Line Non-Residents: 20-30%
Secondary Incentives:
Georgia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 20-30%
- Above The Line Residents: 20-30%
- Above The Line Non-Residents: 20-30%
- Below The Line Residents: 20-30%
- Below The Line Non-Residents: 20-30%
Secondary Incentives:
Alabama
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 25%
- Above The Line Residents: 35%
- Above The Line Non-Residents: 25%
- Below The Line Residents: 35%
- Below The Line Non-Residents: 25%
Secondary Incentives:
Alabama
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 25%
- Above The Line Residents: 35%
- Above The Line Non-Residents: 25%
- Below The Line Residents: 35%
- Below The Line Non-Residents: 25%
Secondary Incentives:
Minnesota
Credit / Rebate Combo
Credit / Rebate Combo
- Spend: 25%
- Above The Line Residents: 20-25%
- Above The Line Non-Residents: 20-25%
- Below The Line Residents: 20-25%
- Below The Line Non-Residents: N/A
Secondary Incentives:
Minnesota
Credit / Rebate Combo
Credit / Rebate Combo
- Spend: 25%
- Above The Line Residents: 20-25%
- Above The Line Non-Residents: 20-25%
- Below The Line Residents: 20-25%
- Below The Line Non-Residents: N/A
Secondary Incentives:
Arizona
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 15-22.5%
- Above The Line Residents: 15-20%
- Above The Line Non-Residents: 15-20%
- Below The Line Residents: 17.5-22.5%
- Below The Line Non-Residents: 15-20%
Secondary Incentives:
Arizona
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 15-22.5%
- Above The Line Residents: 15-20%
- Above The Line Non-Residents: 15-20%
- Below The Line Residents: 17.5-22.5%
- Below The Line Non-Residents: 15-20%
Secondary Incentives:
Vermont
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Vermont
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Connecticut
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 10-30%
- Above The Line Residents: 10-30%
- Above The Line Non-Residents: 10-30%
- Below The Line Residents: 10-30%
- Below The Line Non-Residents: 10-30%
Secondary Incentives:
Connecticut
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 10-30%
- Above The Line Residents: 10-30%
- Above The Line Non-Residents: 10-30%
- Below The Line Residents: 10-30%
- Below The Line Non-Residents: 10-30%
Secondary Incentives:
California
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
- Spend: 20-25%
- Above The Line Residents: N/A
- Above The Line Non-Residents: N/A
- Below The Line Residents: 20-30%
- Below The Line Non-Residents: 20-30%
Secondary Incentives:
California
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
- Spend: 20-25%
- Above The Line Residents: N/A
- Above The Line Non-Residents: N/A
- Below The Line Residents: 20-30%
- Below The Line Non-Residents: 20-30%
Secondary Incentives:
Hawaii
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 22%
- Above The Line Residents: 22-27%
- Above The Line Non-Residents: 22-27%
- Below The Line Residents: 22-27%
- Below The Line Non-Residents: 22-27%
Secondary Incentives:
Hawaii
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 22%
- Above The Line Residents: 22-27%
- Above The Line Non-Residents: 22-27%
- Below The Line Residents: 22-27%
- Below The Line Non-Residents: 22-27%
Secondary Incentives:
Florida
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Florida
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Illinois
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 30%
- Above The Line Residents: 30-45%
- Above The Line Non-Residents: 30%*
- Below The Line Residents: 30-45%
- Below The Line Non-Residents: 30%*
Secondary Incentives:
Illinois
Fully Transferable Tax Credit
Fully Transferable Tax Credit
- Spend: 30%
- Above The Line Residents: 30-45%
- Above The Line Non-Residents: 30%*
- Below The Line Residents: 30-45%
- Below The Line Non-Residents: 30%*
Secondary Incentives:
Kansas
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Kansas
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
North Carolina
Grants / Rebates
Grants / Rebates
- Spend: 25%
- Above The Line Residents: 25%
- Above The Line Non-Residents: 25%
- Below The Line Residents: 25%
- Below The Line Non-Residents: 25%
Secondary Incentives:
North Carolina
Grants / Rebates
Grants / Rebates
- Spend: 25%
- Above The Line Residents: 25%
- Above The Line Non-Residents: 25%
- Below The Line Residents: 25%
- Below The Line Non-Residents: 25%
Secondary Incentives:
Tennessee
Grants / Rebates
Grants / Rebates
- Spend: 25%
- Above The Line Residents: 25%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 25%
- Below The Line Non-Residents: N/A
Secondary Incentives:
Tennessee
Grants / Rebates
Grants / Rebates
- Spend: 25%
- Above The Line Residents: 25%
- Above The Line Non-Residents: N/A
- Below The Line Residents: 25%
- Below The Line Non-Residents: N/A
Secondary Incentives:
North Dakota
No Incentives
No Incentives
- Spend: 25%
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
North Dakota
No Incentives
No Incentives
- Spend: 25%
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Idaho
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Idaho
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Maine
Credit / Rebate Combo
Credit / Rebate Combo
- Spend: 5%
- Above The Line Residents: 12%
- Above The Line Non-Residents: 10%
- Below The Line Residents: 12%
- Below The Line Non-Residents: 10%
Secondary Incentives:
Maine
Credit / Rebate Combo
Credit / Rebate Combo
- Spend: 5%
- Above The Line Residents: 12%
- Above The Line Non-Residents: 10%
- Below The Line Residents: 12%
- Below The Line Non-Residents: 10%
Secondary Incentives:
Indiana
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
- Spend: 20-30%
- Above The Line Residents: 20-30%
- Above The Line Non-Residents: 20-30%
- Below The Line Residents: 25-30%
- Below The Line Non-Residents: 20-30%
Secondary Incentives:
Indiana
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
- Spend: 20-30%
- Above The Line Residents: 20-30%
- Above The Line Non-Residents: 20-30%
- Below The Line Residents: 25-30%
- Below The Line Non-Residents: 20-30%
Secondary Incentives:
New Hampshire
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
New Hampshire
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
South Carolina
Grants / Rebates
Grants / Rebates
- Spend: 30%
- Above The Line Residents: 25%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 25%
- Below The Line Non-Residents: 20%
Secondary Incentives:
South Carolina
Grants / Rebates
Grants / Rebates
- Spend: 30%
- Above The Line Residents: 25%
- Above The Line Non-Residents: 20%
- Below The Line Residents: 25%
- Below The Line Non-Residents: 20%
Secondary Incentives:
Kentucky
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 30-35%
- Above The Line Residents: 35%
- Above The Line Non-Residents: 30%
- Below The Line Residents: 35%
- Below The Line Non-Residents: 30%
Secondary Incentives:
Kentucky
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 30-35%
- Above The Line Residents: 35%
- Above The Line Non-Residents: 30%
- Below The Line Residents: 35%
- Below The Line Non-Residents: 30%
Secondary Incentives:
Massachusetts
Partially Refundable Tax Credit
Partially Refundable Tax Credit
- Spend: 25%
- Above The Line Residents: 25%
- Above The Line Non-Residents: 25%
- Below The Line Residents: 25%
- Below The Line Non-Residents: 25%
Secondary Incentives:
Massachusetts
Partially Refundable Tax Credit
Partially Refundable Tax Credit
- Spend: 25%
- Above The Line Residents: 25%
- Above The Line Non-Residents: 25%
- Below The Line Residents: 25%
- Below The Line Non-Residents: 25%
Secondary Incentives:
South Dakota
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
South Dakota
No Incentives
No Incentives
- Spend:
- Above The Line Residents:
- Above The Line Non-Residents:
- Below The Line Residents:
- Below The Line Non-Residents:
Secondary Incentives:
Louisiana
Partially Refundable Tax Credit
Partially Refundable Tax Credit
- Spend: 25-30%
- Above The Line Residents: 40-45%
- Above The Line Non-Residents: 25-30%
- Below The Line Residents: 40-45%
- Below The Line Non-Residents: 25-30%
Secondary Incentives:
Louisiana
Partially Refundable Tax Credit
Partially Refundable Tax Credit
- Spend: 25-30%
- Above The Line Residents: 40-45%
- Above The Line Non-Residents: 25-30%
- Below The Line Residents: 40-45%
- Below The Line Non-Residents: 25-30%
Secondary Incentives:
Maryland
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 28-30%
- Above The Line Residents: 28-30%
- Above The Line Non-Residents: 28-30%
- Below The Line Residents: 28-30%
- Below The Line Non-Residents: 28-30%
Secondary Incentives:
Maryland
Fully Refundable Tax Credit
Fully Refundable Tax Credit
- Spend: 28-30%
- Above The Line Residents: 28-30%
- Above The Line Non-Residents: 28-30%
- Below The Line Residents: 28-30%
- Below The Line Non-Residents: 28-30%
Secondary Incentives:
Credit / Rebate Combo
Grants / Rebates
Fully Transferable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
Fully Refundable Tax Credit
Partially Refundable Tax Credit
No Incentives
Talk to an Incentives Expert
Give us some details about your project and a specialist will be in touch to answer your questions.
Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page 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.