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California (CA Sound Stage Credit)`
Incentive Type:
Non-Transferable & Non-Refundable Tax Credit
Qualifying Production Types
Feature Film, Scripted TV, Miniseries
Basic Incentive Information
- Spend20-34%
- Above the Line ResidentsN/A
- Above the Line Non-ResidentsN/A
- Below the Line Residents20-39%
- Below the Line Non-Residents20-34%
- Minimum Spend$1,000,000
- Funding Cap$150,000,000*
- Project Cap$12,000,000*
- Loan Out RequiredNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
Project Criteria
In order to qualify for the California Soundstage tax credit, projects must:
- Utilize a minimum of 75% of the production budget for goods, services, and/or
wages within California OR shoot a minimum of 75% of the principal photography days wholly in California.
- At least 50% of the principal photography stage shooting days must be filmed on a Certified Studio Construction Project soundstage or soundstages. The certified soundstage or soundstages must be utilized for six hours or more
for the day to be considered a principal photography stage shooting day.
- At least $5,000,000 in qualified wages for filming on a Certified Studio Construction Project soundstage or soundstages must be incurred during the production period. Qualified soundstage wages include wages for production services performed within the production period on soundstages and ancillary buildings certified as part of a Certified Studio Construction Project. Qualified soundstage wages do not include wages for maintenance of the soundstages and ancillary buildings or for services at locations or facilities that are not part of the Certified Studio Construction Project.
Projects must either be:
- Produced by an entity that is more than 50% owned directly or indirectly by the owner of the certified soundstage or soundstages where the project is filmed OR produced by an entity which has entered into a 10-year lease with the owner of the certified soundstage or soundstages where the project is filmed.
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.
- Utilize a minimum of 75% of the production budget for goods, services, and/or
wages within California OR shoot a minimum of 75% of the principal photography days wholly in California.
- At least 50% of the principal photography stage shooting days must be filmed on a Certified Studio Construction Project soundstage or soundstages. The certified soundstage or soundstages must be utilized for six hours or more
for the day to be considered a principal photography stage shooting day.
- At least $5,000,000 in qualified wages for filming on a Certified Studio Construction Project soundstage or soundstages must be incurred during the production period. Qualified soundstage wages include wages for production services performed within the production period on soundstages and ancillary buildings certified as part of a Certified Studio Construction Project. Qualified soundstage wages do not include wages for maintenance of the soundstages and ancillary buildings or for services at locations or facilities that are not part of the Certified Studio Construction Project.
Projects must either be:
- Produced by an entity that is more than 50% owned directly or indirectly by the owner of the certified soundstage or soundstages where the project is filmed OR produced by an entity which has entered into a 10-year lease with the owner of the certified soundstage or soundstages where the project is filmed.
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.
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Additional Bonuses
5% Visual Effects Bonus:
Television projects (except relocating TV series) and feature films are eligible to receive an additional 5% tax credit for visual effects. Visual effects (VFX) expenditures in-state must equal at least $10 million or 75% of total worldwide VFX costs.
5% Out of Zone (OZ) Expenditures Bonus:
Television projects (except relocating TV series) and feature films are eligible to receive an additional 5% for filming outside the Los Angeles Zone (LA zone).
Qualified wage and non-wage expenditures outside the LA zone are eligible for a 5% uplift – for both principal photography and second units – solely during the applicable period.
Non-wage expenditures for items purchased and/or rented outside the Los Angeles zone and totally consumed outside the LA zone will be allowed 100% of the items’ cost, as substantiated by proper documentation.
Non-consumable expenditures that are purchased and/or rented outside the LA zone and are used both outside and inside the LA zone are eligible for an uplift if they fall under a qualified non-wage category. Expenditures are calculated based on the percentage of the OZ principal photography days in relation to the total principal photography days in California.
Local Hire Labor Bonus:
Non-independent productions (feature films, new TV series, recurring TV series, pilots, or miniseries/limited series) are eligible to receive an additional 10% tax credit for qualified local hire labor.
Independent films and relocating TV series are eligible to receive an additional 5% tax credit for qualified local hire labor.
Proof of identity and proof of the location where the qualified individual resides is required and must be collected by the applicant (e.g., production accountant) at the time of hire and provided to the CPA performing the audit.
4% Diversity Goals Uplift
All projects are eligible to receive a Diversity Goals Uplift of up to 4% if they meet or make a good-faith effort to meet the Diversity Goals that were set in the Diversity Workplan required at the time of application.
Television projects (except relocating TV series) and feature films are eligible to receive an additional 5% tax credit for visual effects. Visual effects (VFX) expenditures in-state must equal at least $10 million or 75% of total worldwide VFX costs.
5% Out of Zone (OZ) Expenditures Bonus:
Television projects (except relocating TV series) and feature films are eligible to receive an additional 5% for filming outside the Los Angeles Zone (LA zone).
Qualified wage and non-wage expenditures outside the LA zone are eligible for a 5% uplift – for both principal photography and second units – solely during the applicable period.
Non-wage expenditures for items purchased and/or rented outside the Los Angeles zone and totally consumed outside the LA zone will be allowed 100% of the items’ cost, as substantiated by proper documentation.
Non-consumable expenditures that are purchased and/or rented outside the LA zone and are used both outside and inside the LA zone are eligible for an uplift if they fall under a qualified non-wage category. Expenditures are calculated based on the percentage of the OZ principal photography days in relation to the total principal photography days in California.
Local Hire Labor Bonus:
Non-independent productions (feature films, new TV series, recurring TV series, pilots, or miniseries/limited series) are eligible to receive an additional 10% tax credit for qualified local hire labor.
Independent films and relocating TV series are eligible to receive an additional 5% tax credit for qualified local hire labor.
Proof of identity and proof of the location where the qualified individual resides is required and must be collected by the applicant (e.g., production accountant) at the time of hire and provided to the CPA performing the audit.
4% Diversity Goals Uplift
All projects are eligible to receive a Diversity Goals Uplift of up to 4% if they meet or make a good-faith effort to meet the Diversity Goals that were set in the Diversity Workplan required at the time of application.
Contact the film office for more details.
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How to Apply
In order to apply for a Soundstage Certification (Phase A), applicants must:
Submit an application through the Phase A application portal on the California Film Commission (CFC) website. Required information includes:
- applicant information including taxpayer ID, business structure, and contacts
- a Certified Studio Construction Project Verification Report prepared by a Certified Public Accountant (CPA) verifying compliance with program requirements
- a Project Labor Agreement (if applicable) and foundation/structural building permits
- a description of the soundstage project, including maps identifying the soundstages and any ancillary structures.
The CFC will review the application within 30 business days. If approved, a Soundstage Certification Letter (SCL) is issued, allowing the project to proceed to Phase B.
In order to apply for tax credits for a motion picture project through the Soundstage Filming Tax Credit Program (Phase B), applicants must:
Submit an application through the Phase B application portal. Required information includes:
- applicant information including entity and taxpayer ID, business structure, and eligibility attestation
- Phase A Soundstage Identifier Number(s)
- Production details including shoot days, soundstage filming days, budget (qualified and non-qualified wages), and financial sources
- Details on Visual Effects (VFX), out-of-zone expenditures, local hire labor, and diversity goals if applicable.
Upon approval, the CFC will issue a Credit Allocation Letter (CAL) that estimates the tax credit allocation. The project must commence filming within 180 to 240 days.
Applications are considered on a first-come, first-served basis.
Once 75% of program funds are allocated, a production alert is issued, and applicants will have a final 30-day window to submit their applications.
Submit an application through the Phase A application portal on the California Film Commission (CFC) website. Required information includes:
- applicant information including taxpayer ID, business structure, and contacts
- a Certified Studio Construction Project Verification Report prepared by a Certified Public Accountant (CPA) verifying compliance with program requirements
- a Project Labor Agreement (if applicable) and foundation/structural building permits
- a description of the soundstage project, including maps identifying the soundstages and any ancillary structures.
The CFC will review the application within 30 business days. If approved, a Soundstage Certification Letter (SCL) is issued, allowing the project to proceed to Phase B.
In order to apply for tax credits for a motion picture project through the Soundstage Filming Tax Credit Program (Phase B), applicants must:
Submit an application through the Phase B application portal. Required information includes:
- applicant information including entity and taxpayer ID, business structure, and eligibility attestation
- Phase A Soundstage Identifier Number(s)
- Production details including shoot days, soundstage filming days, budget (qualified and non-qualified wages), and financial sources
- Details on Visual Effects (VFX), out-of-zone expenditures, local hire labor, and diversity goals if applicable.
Upon approval, the CFC will issue a Credit Allocation Letter (CAL) that estimates the tax credit allocation. The project must commence filming within 180 to 240 days.
Applications are considered on a first-come, first-served basis.
Once 75% of program funds are allocated, a production alert is issued, and applicants will have a final 30-day window to submit their applications.
Contact the film office for more details.
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Additional Information
Independent film projects are eligible for a transferable tax credit. All other qualified projects are eligible for a non-transferable tax credit.
*The program has a total of $150,000,000 in funding allocated until January 1, 2032.
**The tax credit allocation is capped at the greater of $12 million per project, or $750,000 per episode of a season of a television series, inclusive of all bonuses.
*The program has a total of $150,000,000 in funding allocated until January 1, 2032.
**The tax credit allocation is capped at the greater of $12 million per project, or $750,000 per episode of a season of a television series, inclusive of all bonuses.
Contact the film office for more details.
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Film Office
California Film Commission
7080 Hollywood Blvd., Suite 900, Hollywood, CA 90028
Colleen Bell
Executive Director
323 860 2960
Last Updated Date
October 3, 2024
Sunset Date
January 1, 2032
Federal
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
Last Updated Date
October 7, 2024
Sunset Date
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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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 RequiredYes
- 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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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Additional Information
The Non-Resident Crew Exemption process works as follows: the film office will determine first if a project can qualify 15% 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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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 Cap7,500,000
- 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 35%* tax credit is allowed on qualified expenditures, provided specific requirements are met.
For the full 50%* 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 50%* 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.
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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.
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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.
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Additional Information
To get the full 50% on Louisiana resident payroll, residency forms are required. Payments to an artist's loan-out companies are ineligible for this credit.
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 Louisiana screenplay productions;
*However, no project can receive a credit that exceeds 40% of their overall in-state investment.
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.
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 Louisiana screenplay productions;
*However, no project can receive a credit that exceeds 40% of their overall in-state investment.
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.
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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 10, 2024
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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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