Compare State Incentives

1. Productions must feature Pinellas County as itself (as defined below) and portray the area positively.

2. All projects must include basic marketing deliverables consisting of: 

a) Behind-The-Scenes Photos: These images will showcase the production process in Pinellas County locations, highlighting recognizable areas and landmarks when possible, and include cast and crew at work, as well as the general atmosphere of the production. Photography must be high quality suitable for use in print and on the web. These images will be used by VSPC and FilmSPC for promotional purposes, including social media, websites, and printed materials to showcase Pinellas County as a production-friendly destination.

b) Above-The-Line Testimonial Video: This video will feature at least three above-theline (ATL) people and positions (such as the director, screenwriter, lead actors, and producers). The featured individuals will discuss their experience filming in Pinellas County, highlighting positive aspects such as diverse locations, supportive Film Commission and community, and the area's unique attributes. The testimonial video must also include B-Roll and behind-the-scenes footage. The video must be a minimum of 180 seconds long, recorded in high-definition format (1920x1080 or higher), edited and ready to post. These videos will be posted on Visit St. PeteClearwater (VSPC) and/or FilmSPC websites and social channels and used for other promotional purposes in connection with marketing Pinellas County to other filmmakers and productions.

c) Logo/Special Thanks in Credits: The production must include the FilmSPC logo in the end credits of the project. The logo must be clearly visible. For television series, the logos must appear in every episode. FilmSPC will provide high-resolution logo files and any specific usage guidelines, and special thanks wording. This requirement ensures that viewers of the finished product associate the production with Pinellas County, potentially inspiring future travel to and interest in the area.

3. Productions must maintain detailed records of all qualified local expenditures and submit these for verification.

4. Projects must comply with all local, state, and federal laws and regulations during their production in Pinellas County.

5. Productions must carry appropriate insurance coverage as specified on the Film Commission’s insurance page.

6. The production company must be willing to accommodate reasonable requests for set visits by VSPC/FilmSPC staff and/or designated media and governmental representatives, coordinated in advance to minimize disruption to production.

7. The production company must be registered with the State of Florida Division of Corporations (Sunbiz).

15% Uplift: Projects can qualify for a rebate uplift of up to an additional 15% by providing extra marketing value and promote Pinellas County as a top destination. 

Productions are encouraged to propose innovative strategies to demonstrate their commitment to enhancing the county's visibility and appeal. Some examples of qualifying activities include but are not limited to:

- Showcasing Recognizable Locations: Incorporate beauty shots and references to key landmarks and attractions in Pinellas County.

- Marketing Activities: Utilize signage, verbal mentions, and other promotional strategies to highlight the area.

- Social Media Promotion: Implement a robust social media plan to increase visibility.

- Distribution Commitments: Secure distribution deals or commit to premiere and screening events in the county.

- Press Tours and Junkets: Host media events that feature Pinellas County locations.

Production companies interested in the incentive program should first visit the FilmSPC
website to review the program overview and project eligibility details.

Gather and prepare all required supporting documentation, as outlined by FilmSPC.

FilmSPC staff will conduct an initial review to ensure the application is complete, then a  committee consisting of FilmSPC and VSPC staff will review the application. The committee will make a recommendation on both the base incentive and any uplift
incentives.

FilmSPC will notify the applicant of the recommendation, typically within 30 days of receiving a complete application. 

90% of the production that occurs within the State of Florida must occur in Miami-Dade County.

60% of the qualified labor must be Miami-Dade County residents.

70% percent of hired vendors/contractors must be Miami-Dade County registered businesses. 

Applications to the 2024 program were open from April 2, 2024 through September 30, 2024 and are currently closed. Applications are open once every fiscal year and will reopen in 2025.

All productions must register with the Miami-Dade Office of Film and Entertainment (OFE) to begin the application process. Productions must apply via the website portal which will be open for submissions once every fiscal year. Each project’s eligibility will be determined on a case-by-case basis by OFE. 

After the grant is approved, the rebate will be distributed once the production meets all requirements as determined by OFE internal audit and certified through a professional audit at cost to the production.

*Qualification criteria for Broward County production incentives differ depending on production type:

Film & TV Program:

- A 20% rebate capped at $800,000 per project.

- $400,000 minimum spend.

- 60% of the entire Production Days must be filmed in Broward County.

- 55% of Main Cast and Crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 28% are required to be Broward County residents and 27% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the Production Project. As local workforce increases, it will be at the Broward Film Commission’s discretion to increase the residential requirements for additional fiscal years.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- Productions must hire two Qualified College Students or Qualified College Graduates. Must provide documentation showing proof of the Qualified College Student or Qualified College Graduate. Alternatively, may hire individuals who earned certificate from a Film Commission-approved Production Assistant (PA) Training program within the previous 12 months.

High Impact Film & TV Program:

- A 20% rebate capped at $2,000,000 per project.

- $5,000,000 minimum.

- Only scripted television/streaming series or a major motion picture with distribution can qualify for the High Impact TV Program. Each project’s eligibility will be determined on a case-by-case basis. The decision to choose a qualified project that will give the best ROI to the County, will be made by a County Administration committee.

- Television/streaming series requires a minimum of 6 episodes per season.

- 60% of the entire Production Days must be filmed in Broward County.

- 55% of Main Cast and Crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 28% are required to be Broward County residents and 27% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the Production Project. As local workforce increases, it will be at the Broward Film Commission’s discretion to increase the residential requirements for additional fiscal years.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- Must base production offices/soundstages in Broward County.

- Must hire two Qualified College Students or Qualified College Graduates. Must provide documentation showing proof of the Qualified College Student or Qualified College Graduate. Alternatively, may hire individuals who earned certificate from a Film Commission-approved Production Assistant (PA) Training program within the previous 12 months.

Multiple Project Guarantee:

- A 30% rebate capped at $2,500,000 per project (minimum 2 projects).

- $4,000,000 minimum spend (aggregate minimum of $8,000,000 in total County spend).

- Only high-profile scripted TV/streaming series or major motion pictures with distribution can qualify.

- Contingent on well-known studio/production company producing two projects within a 3-year timespan.

- Each project’s eligibility will be determined on a case-by-case basis. The decision to choose a qualified project that will give the best ROI to the County, will be made by a County Administration committee.

- For TV/streaming series, requires a minimum of 6 episodes per season.

- 60% of the entire Production Days must be filmed in Broward County.

- 55% of Main Cast and Crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 28% are required to be Broward County residents and 27% may be either Broward County, Miami Dade County or Palm Beach County residents for the majority of the Production Project. As local workforce increases, it will be at the Broward Film Commission’s discretion to increase the residential requirements for additional fiscal years.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- Must base production offices/soundstages in Broward County.
Hire two Qualified College Students or Qualified College Graduates. Must provide documentation showing proof of the Qualified College Student or Qualified College Graduate. Alternatively, may hire individuals who earned certificate from a Film Commission-approved Production Assistant (PA) Training program within the previous 12 months.

- Incentive payment would be paid out after both projects were completed and paperwork received. The incentive paperwork would move to the front of the line for reconciliation.

Partial Project Program:

- A 20% rebate capped at $500,000 per episode/partial feature film.

- $1,500,000 million minimum spend.

- Only high-profile, studio-produced tentpole/franchise feature films or major TV/streaming series with distribution can qualify.

- Each project’s eligibility will be determined on a case-by-case basis. The decision to choose a qualified project that will give the best ROI to the County, will be made by a County Administration committee.

- Minimum five (5) Production Days in Broward County locations.

- 20% of crew and/or cast must be Broward County residents during the Broward County filming dates, excluding extras/background talent.

- Must base production offices/soundstages in Broward County.

TV Commercial Attraction:

- A 15% rebate capped at $175,000 per Production Project.

- $400,000 minimum spend.

- 70% of the Pre-Production & Production filming days must be in Broward County.

- 55% of Main Cast and Crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 28% are required to be Broward County residents and 27% may be either Broward County, Miami Dade County or Palm Beach County residents for the majority of the Production Project. As local workforce increases, it will be at the Broward Film Commission’s discretion to increase the residential requirements for additional fiscal years.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- If setting up production offices and/or soundstages, must be based in Broward County.

- On-set visits from Film Commission or other governmental officials.

Emerging Filmmakers Grant:

- Applicants must provide proof of at least six (6) months of residency in Broward County. Two forms of proof are required.

- All funds from the $10,000 grant must be utilized in Broward County on Qualifying Payroll and Qualifying Expenditures.

- Matching funds (totaling $10,000) are required, and proof of the available funds must be provided with the initial application submission along with the full budget. Proof may come in the form of a bank statement, proof of present grant award (non-Broward County grants only), or guarantee from financial institution/film fund/loan company. Proof of funding from outside source must come with a notarized authorization letter from investor / funding entity. Given that the grant is for $10,000 and applicants are required to provide proof of matching funds of $10,000, the total project budget must meet or exceed $20,000 total.

- Applicants may only qualify for one grant every other year.

- The applicant must be a practicing professional filmmaker (director, producer, or writer) who in the past three (3) years has created a body of original film(s) and has received distribution or acceptance into a major film festival. A resume/CV, proof of distribution, and examples of past and current work are required to support this claim.

- A completed script, story synopsis, and filming schedule must be submitted with the application.

- 80% of the Production Days must be filmed in Broward County.

- 70% of Cast and Crew must be Broward County residents. Required cast and crew percentage may not include background talent, but if they are Broward County residents, their salaries count towards eligible expenditures.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- Grantees must provide plans for project distribution (film festivals, screenings, agreements with networks/streaming platforms, etc) for project tracking and promotional purposes.

All projects must provide promotional stills and marketing materials prior to the release of the Production Project to the Film Commission and municipalities for use on their website and other marketing efforts.

Applicants for the High Impact Film & TV Program, Multiple Project Guarantee, and Partial Project Program must meet with the Film Lauderdale Film Commission to discuss their project before applying to ensure that the project qualifies as an eligible project.

Applicants for the Multiple Project Guarantee, Partial Project Program, TV Commercial Attraction, and Emerging Filmmakers Grant must apply prior to principal photography.

Applicants may only apply to one program per project.

For descriptions of each program and additional requirements, visit Film Lauderdale’s website.

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.

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 $10,000,000 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.

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.

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 $12,000,000 per project, or $750,000 per episode of a season of a television series, inclusive of all bonuses.

There is a $50,000 minimum spend.

A written proposal is required in order to be accepted. 

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.

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.

Airfare and insurance will qualify if purchased through a local agency. All wages qualify if subject to West Virginia income tax.

Sorry, but currently, this jurisdiction does not have a production incentive

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.

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.

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.

*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.

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.

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.

1. Qualified Motion Media Productions can submit a preliminary application to the Missouri Film Office (mofilm@ded.mo.gov), along with the below supplemental documents:
- Script
- Preliminary Qualified Expenses Worksheet
- Economic Impact Statement
- Percentage Increase Form

2. The preliminary application and all supplemental documents must be submitted before the first day of principal photography or if stand-alone post-production, before the first day of post.

3. Once production/post has wrapped, the production company must submit the final application along with the below supplemental documents within 90 (ninety) days of the date the final qualified expense was incurred. Documents include: 
- Shooting script
- Missouri shooting schedule
- Call sheets for Missouri shoot dates
- Final Qualified Expenses Worksheet
- Final Percentage Increase Form
- Independent CPA report

4. All final applications must include a report from a Missouri-licensed CPA, paid for at the production company’s expense, attesting that all of the expenses claimed are qualifying expenses. 

5. After approving the final application, the Missouri Department of Economic Development (DED) will send the production company a tax credit issuance fee invoice for 2.5% of the tax credit amount. Once the production company pays the issuance fee, the tax credit will be issued.

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.

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.

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%.

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.

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.

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%.

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.

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.

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.

For Tier 1 projects, minimum spend requirements differ depending on production type: 

$100,000 – Feature Film
$50,000 – TV Show per episode (scripted or unscripted)
$100,000 – TV series or commercial bundle
$50,000 – National commercial
$25,000 – Regional commercial or corporate video
$10,000 – Short film or music video 

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.

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.

This incentive is available on a first-come, first-served basis and is subject to fund availability.

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%.

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.

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.

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.

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.

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.

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.

*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.

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.

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.

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.

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.

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.

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.

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.