San Francisco
Santa Clarita
Relocating TV (1st Year Back)
Independent Project
Sacramento
CA Sound Stage Credit

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Hold on set!

California doesn’t currently offer a production incentive. Get in touch with our incentive expert in house to find a state that offers comparable locations.
Welcome to the go-to spot for all things related to California production incentives. As a leading destination for filmmakers, California offers an array of financial incentives for your upcoming production. Discover how you can take advantage of their incentives in the form of Non-Transferable & Non-Refundable Tax Credit to maximize your budget while supporting their local economy.
Page Updated: 
October 9, 2024

Incentive Type:

Non-Transferable & Non-Refundable Tax Credit

Qualifying Production Types

Scripted TV, Feature Film, Miniseries, Web Series

Sunset Date

June 30, 2025

None

Wrapbook's Rule to Remember

A project's “Jobs Ratio” is a big factor in getting accepted into this program. Try to be accurate with it—if you aim it too high, you can get penalized!

Basic Incentive Information

  • Spend
    20-25%
  • Above the Line Residents
    N/A
  • Above the Line Non-Residents
    N/A
  • Below the Line Residents
    20-30% 
  • Below the Line Non-Residents
    20-30%
  • Minimum Spend
    $1,000,000
  • Funding Cap
    $222,500,000
  • Project Cap
    $25,000,000*
  • Loan Out Registration
    No
  • Loan Out Withholding
    No
  • CPA Audit Required
    Yes
  • Screen Credit Required
    Yes
Compensation Cap
No

In order to get the maximum return listed in ranges, check out Additional Bonuses.

Project Criteria

Feature films must have a $1,000,000 minimum budget and a 75 minute runtime. Features can include films and live productions made for TV and streaming platforms.

New television series for any distribution outlet must have a $1,000,000 budget per episode and a minimum runtime of 40 minutes per episode (scripted only). 

TV pilots must have a $1,000,000 budget along with a runtime of at least 40 minutes.

Miniseries must have a $1,000,000 minimum budget per episode along with a runtime of at least 40 minutes per episode and at least two episodes produced. 

Projects must film at least 75% of principal photography days wholly in California OR 75% of the production budget must be incurred and used for goods, services and/or wages within California.

Diversity tracking and an unlawful harassment policy are required.

Applicants receiving a credit allocation letter (CAL) are required to make a financial contribution to a Pilot Career Pathways Training Program. This contribution must be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date. 

Contact the film office for more details.

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Additional Bonuses

The Out-Of-Zone Bonus: a 5% bump on expenditures and resident payroll when filming outside the Los Angeles 30-mile zone (does not include Post). This bonus includes expenditures and L.A.-based residents working in the out-Of-zone area. The 30-mile zone is the 30 mile radius from the center of Beverly Boulevard and La Cienega Boulevard in Los Angeles. Areas outside the zone include Agua Dulce, Castaic, Leo Carillo State Beach, Ontario International Airport, Piru, Pomona, and the Los Angeles County Fairgrounds. The Metro Goldwyn Mayer Conejo Ranch property is within the 30-mile zone.

The Local Hire Labor Bonus: a 10% bump on individuals who reside in California outside the Los Angeles zone, and who perform services outside the Los Angeles zone. Two forms of proof of residency will be needed, including ID and a utility bill from at least three months before starting work on the project.

Bonuses cannot be combined.

Contact the film office for more details.

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How to Apply

The application process goes as follows: 

Phase I: Eligible productions apply for tax credits.
Phase II: Applications with the highest-ranked Jobs Ratios submit required documentation.
Phase III: Credit Allocation Letters (CALs) are issued for approved projects.
Phase IV: Projects with CALs enter Phase IV upon the start of principal photography, wrap, post-production, and the audit process.
Phase V: Once the audit process is completed, a Tax Credit Certificate is issued. Projects that rank in the top 200% will be notified to submit Phase II documents. A project’s Jobs Ratio is determined based on a mathematical equation using qualifying wages, qualified non-wage expenditures, the expected credit amount and "bonus points."  

Applications must be submitted online during specific allocation periods depending on project type:

For television series new, relocating, pilot, limited, and recurring:
Application: September 9-11, 2024
Phase II: September 12-16, 2024
Approval Date: October 14, 2024

AND

Application: October 21-23, 2024
Phase II: October 24-28, 2024
Approval Date: November 25, 2024

For non-independent feature films:
Application: November 4-6, 2024
Phase II: November 7-11, 2024
Approval Date: December 9, 2024

For independent & non-independent feature films:
Application: January 27-29, 2025
Phase II: January 30 – February 3, 2025
Approval Date: March 3, 2025

Contact the film office for more details.

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Additional Information

The maximum tax credit allowed is 30%.

*The Project Cap is a base of $20,000,000 with the possibility of $25,000,000 if uplifts are taken into account. 

The allocation of funding is as follows:

- Feature films: $115,500,000.

- New TV series, recurring series, pilots, and mini-series: $207,000,000.

Background performers (extras), stand-ins and off-camera stunt personnel do qualify for credits.

The Qualified Expenditure Charts and Expenditure Tracking Tips are available at https://www.film.ca.gov

Productions must begin principal photography within 180 days of receipt of the CAL. Approved projects with a qualified expenditure budget of $100M or more have 240 days to begin filming.

Contact the film office for more details.

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Film Office

California Film Commission
7080 Hollywood Blvd., Suite 900, Hollywood, CA 90028
Colleen Bell, Executive Director
323 860 2960

Related Government Forms

California

ARTS-CID - Articles of Incorporation of a Common Interest Development Association

To form a nonprofit mutual benefit common interest development association, you must file Articles of Incorporation with the California Secretary of State. You can use form ARTS-CID to file Articles of Incorporation.

Incorporation Documents
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California

ARTS-MU - Articles of Incorporation of a Nonprofit Mutual Benefit Corporation

To form a nonprofit mutual benefit corporation in California, you can fill out this form or prepare your own document.

Incorporation Documents
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California

Appendix B - Budget Template (Film Space Grant 2023-2027)

In order to apply for a SF Film Space Grant for nonprofit organizations, download and complete this budget template. Uploaded the completed budget template with your online applicaiton. Link opens in Microsoft Excel.

Production Incentives
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California

Application For Film Permit To The Department Of Animal Services

In order to use live animals in a production in California, productions must fill out and submit this form.

Film Permit
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California

Application For Permission To Employ Minors In The Entertainment Industry

In order to employ minors in the entertainment industry in the state of California, productions must fill out and submit this form.

Film Permit
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California

Berkeley Film Permit Application

An application for a permit to film in the city of Berkeley.

Film Permit
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California

Business Entity Records Order Form

To obtain information related to a business entity record from the California Secretary of State, complete this form. 

Incorporation Documents
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California

California Film & Television Tax Credit Program 3.0 Fringe Benefits Chart

The Fringe Benefits Matrix is for the application and approval process to prevent projects from overstatement. If a project is admitted into the program, actual fringe amounts will qualify for tax credits.

Tax Incentive
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California

California Film Tax Credit Application Checklist — Non-Independent Productions

An application checklist for non-independent productions applying for a California film tax credit.

Tax Incentive
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California

California Film Tax Credit Application Checklist —Independent Productions

An application checklist for independent productions applying for a California film tax credit.

Tax Incentive
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California

California Film Tax Credit Interim Documentation Checklist

A checklist of documentation that must be submitted during the course of applying for a California film tax credit.

Tax Incentive
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California

California Labor Commissioner’s notice on the Rights of Victims of Crime and Abuse

Brochure on the rights of victims of crime and abuse that employers must provide to new workers when hired and to other workers who ask for it.

Startwork, Employment Forms
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California

Certificate of Amendment - Corporate Name Change Only – Nonprofit

If you wish to change the name of your nonprofit corporation, you must fill out and file this form with the California Secretary of State.

Incorporation Documents
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California

Certificate of Amendment - Corporate Name Change Only – Stock

If you wish to change the name of your corporation, you must fill out and file this form with the California Secretary of State.

Incorporation Documents
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California

Certificate of Amendment of California Nonprofit Corporations

To amend (change, add or delete) provisions contained in the Articles of Incorporation, it is necessary to prepare and file with the California Secretary of State a Certificate of Amendment of Articles of Incorporation.

Incorporation Documents
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California

City of Alameda Film/Photography Permit Application

An application for a permit to shoot in the city of Alameda.

Film Permit
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California

Corporate Mergers

Use these sample forms to file for a corporate merger in California. 

Incorporation Documents
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California

DLSE-NTE Notice To Employee Template

A sample notice provided by the Division of Labor Standards Enforcement containing all the information employers are required to provide to employees at the time of hire.

Startwork, Employment Forms, Wage Theft Prevention
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California

EDD Disability Insurance Provisions pamphlet DE 2515

A brochure employers must provide new hires and employee who need to take time off work due to a non-work-related illness, injury, pregnancy, or childbirth.

Startwork, Employment Forms
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California

Employee's Withholding Allowance Certificate (DE 4)

Complete this form so that your employer can withhold the correct California state income tax from your paycheck.

Startwork, Employment Forms, Essentials, Tax Withholding
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California

Entertainment Permit to Employ Minors

In order to be employed in the entertainment industry in California, minors must have their schools fill out and submit this form.

Film Permit
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California

Film LA Authorization To Verify Business Credit History

This form gives FilmLA permission to check the business credit history of companies applying for a business credit account with FilmLA.

Film Permit
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California

Film SF Additional Locations Page

If you have more than 3 locations in the city of San Francisco, use this form to add additional locations when applying for an SF film permit.

Film Permit
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California

Film SF Filming Survey Template

A template productions can use to survey nearby residents when filming in San Francisco. In order to film between the hours of 10PM and 7AM, you are required by Film SF to survey nearby residents who may be affected by the filming activities.

Film Permit
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California

FilmLA Business Credit Application

Established production companies may apply for a business credit account with FilmLA. Use this application to apply for a business credit account.

Film Permit
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California

FilmLA Student Film Notification Form

A sample notice to post when filming in a student film in Los Angeles neighborhoods.

Film Permit
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California

Form 1505 Registered Corporate Agent for Service of Process Certificate

Any active corporation that is registered with the California Secretary of State can file this Form 1505 to become authorized to be a corporate agent for service of process for other business entities that are registered with the Secretary of State.

Incorporation Documents
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California

Form A - SF Film Rebate

To apply for a San Francisco film rebate, download and complete this initial application form.

Production Incentives
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California

Form ASDA - Amended Statement and Designation By Foreign Association

To change any of the information contained within the Statement and Designation by Foreign Association form, the qualified foreign (out-of-state or out-of-country) association must file this Amended Statement and Designation by Foreign Association form with the California Secretary of State. 

Incorporation Documents
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California

Form ASDC - Amended Statement by Foreign Corporation

If the legal name of the foreign corporation has changed in the state, foreign country or place of formation, this form must be submitted with a current certificate issued by the government agency where the foreign corporation was formed that certifies the change.

Incorporation Documents
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California

Form B - SF Film Rebate

After receiving a Film SF letter of conditional eligibility for an SF film rebate, download and complete this preliminary calculation form. Link downloads in Microsoft Excel. 

Production Incentives
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California

Form C - SF Film Rebate

After receiving a Film SF letter of conditional eligibility for an SF film rebate and completing your shoot, download and complete Form C to receive your rebate. Link opens in Microsoft Word. 

Production Incentives
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California

Form CONV LLC-PC - Conversion

This form can be used for a California limited liability company converting to a California professional corporation by a majority vote of the members.

Incorporation Documents
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California

Form CORR-CORP - Certificate of Correction

Form CORR-CORP can be used to correct an agreement, certificate or other instrument filed by a domestic stock or nonprofit corporation, foreign stock or non-profit corporation, social purpose corporation, or benefit corporation.

Incorporation Documents
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California

Form D - SF Film Rebate

After receiving a Film SF letter of conditional eligibility for an SF film rebate and completing your shoot, download and complete Form D to receive your rebate. Link opens in Microsoft Excel.

Production Incentives
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California

Form DISS STK - Certificate of Dissolution - Stock

To terminate (dissolve) a California stock corporation, complete and file this Certificate of Dissolution - Stock (Form DISS STK). 

Incorporation Documents
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California

Form DSF NP - Nonprofit Short Form Dissolution Certificate

The Nonprofit Short Form Dissolution Certificate (Form DSF NP) may be used to dissolve a California nonprofit corporation if it is filed within 24 months from the date the Articles of Incorporation were filed with the California Secretary of State, and if the corporation can say ALL the required statements set forth in Item 3 are true.

Incorporation Documents
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California

Form E - SF Film Rebate

After receiving a Film SF letter of conditional eligibility for an SF film rebate and completing your shoot, download and complete Form E to receive your rebate. Link opens in Microsoft Excel.

Production Incentives
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California

Form ELEC NP - Nonprofit Certificate of Election

To put all on notice that the corporation has elected to wind up and dissolve, a California nonprofit corporation must complete the Certificate of Election to Wind Up and Dissolve (Form ELEC NP).

Incorporation Documents
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California

Form ELEC STK - Certificate of Election - Stock

To put all on notice that the corporation has elected to wind up and dissolve, a California stock corporation must complete the Certificate of Election to Wind Up and Dissolve (Form ELEC STK).

Incorporation Documents
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California

Form GP-1 - Statement of Partnership Authority

This form is used to form a business partnership in the state of California.

Incorporation Documents
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California

Form GP-6 - Statement of Merger

Use this form for mergers involving a domestic partnership, in which another partnership or a foreign other business entity is a party, but in which no other domestic “other business entity” is a party.

Incorporation Documents
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California

Form GP-7 - Statement of Amendment/Cancellation

This filing amends or cancels one or more partnership statements. A Statement of Partnership Authority (Form GP-1) must be filed with the Secretary of State of California prior to filing a Statement of Amendment/Cancellation (Form GP-7).

Incorporation Documents
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California

Form LLC-10 - Restated Articles of Organization

To restate the articles of organization of your California LLC, you can fill out this form, and submit for filing.

Incorporation Documents
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California

Form LLC-2-NA - Certificate of Amendment - Name Change Only

File this form to change the name of an LLC registered in California. You must file a Statement of Information (Form LLC-12), tochange the business address(es) of the LLC or to change the name oraddress of the LLC's manager(s) and/or agent for service of process.

Incorporation Documents
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California

Form LLC-3 - LLC Certificate of Dissolution

The Certificate of Dissolution puts all on notice that the LLC has elected to wind up the business of the LLC and is in the process of paying liabilities and distributing assets. In order to terminate the LLC, the LLC also must file a Certificate of Cancellation (Form LLC-4/7). 

Incorporation Documents
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California

Form LLC-4 - Certificate of Cancellation

This form terminates the LLC.

Incorporation Documents
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California

Form LLC-5 - Application to Register

Form LLC-5 is used to register your business with the Secretary of State if you have a foreign limited liability company (LLC) and want to operate in California. If your LLC is already registered in a different state, you are considered a foreign LLC to other states and municipalities.

Incorporation Documents
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California

Form LLC-6 - Name Change Amendment

To change the name of record for your registered foreign LLC, fill out this form, and submit for filing.

Incorporation Documents
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California

Form LLC-8 - Certificate of Continuation

To revoke the filing of a Certificate of Dissolution (Form LLC-3) and continue the LLC, you can fill out this form, and submit for filing.

Incorporation Documents
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California

Form LLP-1 - Application to Register a Limited Liability Partnership

To register an LLP in California, fill out this form, and submit for filing.

Incorporation Documents
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California

Form LLP-2 - Amendment to Registration

To change information of record for your LLP, fill out this form, and submit for filing.

Incorporation Documents
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California

Form LLP-3 - Alternative Security Provision

To confirm compliance with the alternative security provisions of California Corporations Code section 16956, fill out this form, and submit for filing.

Incorporation Documents
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California

Form LP-1 - Certificate of Limited Partnership

The first step in forming a limited partnership is filing the Certificate of Limited Partnership (LP) (California Form LP-1) with the California Secretary of State.

Incorporation Documents
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California

Form LP-101 - Certificate of Dissociation

Form LP-101 can be filed by a general partner who has dissociated from a California limited partnership.

Incorporation Documents
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California

Form LP-102 - Certificate of Withdrawal

Form LP-102 can be filed by a person who has made an investment in a California limited partnership (LP) and erroneously believes, in good faith, that they have become a limited partner of that LP. Upon filing Form LP-102, the person withdraws from future participation as an owner of the LP to the extent permitted by California Corporations Code.

Incorporation Documents
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California

Form LP-2 - Amendment to Certificate of Limited Partnership

To change information of record for your LP, fill out this form, and submit for filing.

Incorporation Documents
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California

Form LP-5 - Application for Registration

To qualify a limited partnership (LP) from another state, country, or other place of origin (foreign LP) to transact intrastate business in California, you must file an Application for Registration of a Foreign Limited Partnership (Form LP-5) with the California Secretary of State.

Incorporation Documents
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California

Form LP-6 - Amendment to Application for Registration

Fill out and submit form LP-6 to change your LP’s address of record, the name and/or address of the agent for service of process, officers, directors, managers, members and/or partners.

Incorporation Documents
View form
California

Form LP-7 - Certificate of Revival

Form LP-7 may be used to revive a domestic (California) limited partnership if the California limited partnership was cancelled on or after January 1, 2008 and at least one of the general partners listed in the Certificate of Limited Partnership at the time it was cancelled is still a general partner.

Incorporation Documents
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California

Form LP/UNA 128 - Registration of Unincorporated Nonprofit Association

LP UNA 128 is a registration form used to disclose specific information when registering an unincorporated nonprofit association in the state of California. 

Incorporation Documents
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California

Form OBE MERGER-1 - Interspecies Mergers

Use this form for mergers between partnerships & other business entities and for general partnership merging into another nonqualified business entity.

Incorporation Documents
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California

Form RA-100 - Resignation of Agent for Service of Process

To resign as a registered agent in California, you must submit this Resignation of Agent for Service of Process form to the California Secretary of State.

Incorporation Documents
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California

Form RDOM-1 - California Insurer Statement of Redomestication

To redomesticate a California insurance corporation to another state, complete Form RDOM-1.

Incorporation Documents
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California

Form REV ELE-NP - Revocation of Election to Terminate - Nonprofit Corporations

A corporation with an Active-Pending Termination status can be returned to Active status by filing a Revocation of Election to Terminate, also known as a Revocation of Election to Wind Up and Dissolve. Before submitting the completed form, you should consult with a private attorney for advice about your specific needs.

Incorporation Documents
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California

Form S&DA - Statement and Designation By Foreign Association

To qualify a foreign (out-of-state or out-of-country) association to transact intrastate business in the State of California, the foreign association must file this Statement and Designation by Foreign Association form with the California Secretary of State.

Incorporation Documents
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California

Form S&DC-PC - Statement and Designation by Foreign Corporation - Professional

To qualify a professional law or accountancy corporation from another state, foreign country or other place to transact intrastate business in California, you must file a Statement and Designation by Foreign Corporation (Form S&DC-PC) with the California Secretary of State. 

Incorporation Documents
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California

Form SI-CID - Registration and Statement by Common Interest Development Association

For an unincorporated association.

Incorporation Documents
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California

Form SI-PT - Corporate Disclosure Statement

Every registered domestic and foreign publicly traded corporation must file with the California Secretary of State a Corporate Disclosure Statement (Form SI-PT) annually,  within 150 days after the end of its fiscal year. 

Incorporation Documents
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California

Form SURC - Certificate of Surrender

Upon the filing of the Certificate of Surrender by the Secretary of State, the foreign qualified corporation will be completely surrendered and the corporate rights, powers and privileges will cease in California.

Incorporation Documents
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California

In-State Vendor Verification

A letter that must be filled out by California vendors certifying work completed for a California film tax credit eligible production

Tax Incentive
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California

Interspecies Mergers

Use these sample forms to file for an interspecies merger between domestic and foreign corporations in California. 

Incorporation Documents
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California

LAO Indie Final

A checklist of all documents that independent productions must submit to the Legislative Analyst's Office in order to qualify for a California film tax credit.

Tax Incentive
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California

LAO Non-Indie Application

A checklist of all documents that non-independent and television productions must submit to the Legislative Analyst's Office in order to qualify for a California film tax credit.

Tax Incentive
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California

LAO Non-Indie Final

A checklist of all final documents that non-independent and television productions must submit to the Legislative Analyst's Office in order to qualify for a California film tax credit.

Tax Incentive
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California

New Business Registration Application

An application to register your business in San Francisco. If you shoot more than 7 days in SF, you must register for a business license.

Incorporation Documents
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California

Permit to Employ Minors in the Entertainment Industry

In order to employ minors in the entertainment industry in the state of California, productions must fill out and submit this form.

Film Permit
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California

Request to Use Unmanned Aircraft Systems for Filming Over City of San Francisco Property

An application for a permit to film with drones in San Francisco. 

Film Permit
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California

Restated Articles of Incorporation of California Nonprofit Corporations

This form can be used to restate the articles of incorporation of a California nonprofit corporation with or without any amendments, to be filed with the California Secretary of State.

Incorporation Documents
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California

Restated Articles of Incorporation of California Stock Corporations

This form can be used to restate the articles of incorporation of a California for-profit corporation with or without any amendments, to be filed with the California Secretary of State.

Incorporation Documents
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California

SF Port Filming Request Form

An application for a permit to film in the San Francisco port.

Film Permit
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California

SFMTA-Muni filming charter request

To film on board an SFMTA bus, train, or cable car, you must charter the vehicle. Use this form to request a film charter. Attach the request to your film permit application.

Film Permit
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California

Sacramento Film Notification Sample

A sample notice to post when filming in Sacramento neighborhoods.

Film Permit
View form
California

Sacramento Film Permit Application

An application for a permit to shoot in the city of Sacramento.

Film Permit
View form
California

Sample Filming Survey Results Map

After conducting a neighborhood filming survey, productions must produce a survey results map. Use this sample to create your own results map. 

Film Permit
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California

Sample Filming Survey Results Report

After conducting a neighborhood filming survey, productions must produce a survey results report. Use this sample to craft your own results report. Link opens in Microsoft Excel. 

Film Permit
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California

San Francisco Film Permit Application

An application for a permit to film in the city of San Francisco. Fill out and send in the permit application at least 7 business days before your shoot.

Film Permit
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California

San Jose Film Office Inquiry Form

A form to contact the San Jose Film Office about filming in the city.

Film Permit
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California

Soundstage Filming Tax Credit Follow Phase B: Proposed Motion Picture Production Application

This is the application for tax credit allocation through the California Soundstage Filming Tax Credit Program for qualified motion picture projects.

Tax Incentive
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California

Soundstage Filming Tax Credit Phase A: Studio Construction Project Certification

This is the application for certification of a studio construction project by the California Film Commission. Certifying your soundstage through this process will allow qualified motion picture projects filming on your certified soundstage to apply for tax credit allocation through the California Soundstage Filming Tax Credit Program.

Tax Incentive
View form
California

Soundstage Filming Tax Credit Program CPA Verification Checklist Annual Soundstage Workforce Report

A checklist of items to be evaluated and verified by an approved CPA firm for each Annual Soundstage Workforce Report.

Tax Incentive
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California

SoundstageFilming Tax Credit Program Applicant Checklists

A checklist of all documents that must be submitted when applying for a California Soundstage Filming Tax Credit Program.

Tax Incentive
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California

Time of Hire Pamphlet

This pamphlet, or a similar one that has been approved by the Administrative Director, must be given to all newly hired employees in the State of California.

Startwork, Employment Forms
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West Virginia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 27%
  • Above The Line Residents: 27-31%
  • Above The Line Non-Residents: 27-31%
  • Below The Line Residents: 27-31%
  • Below The Line Non-Residents: 27-31%
West Virginia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 27%
  • Above The Line Residents: 27-31%
  • Above The Line Non-Residents: 27-31%
  • Below The Line Residents: 27-31%
  • Below The Line Non-Residents: 27-31%
Alaska
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Alaska
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Missouri
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-42%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: 20-25%
  • Below The Line Residents: 20-42%
  • Below The Line Non-Residents: 20-42%
Missouri
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-42%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: 20-25%
  • Below The Line Residents: 20-42%
  • Below The Line Non-Residents: 20-42%
Oklahoma
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20%
Oklahoma
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20%
New Mexico
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-40%
  • Above The Line Non-Residents: 25-40%*
  • Below The Line Residents: 25-40%
  • Below The Line Non-Residents: 15-20% *
New Mexico
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-40%
  • Above The Line Non-Residents: 25-40%*
  • Below The Line Residents: 25-40%
  • Below The Line Non-Residents: 15-20% *
Nevada
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 15%
  • Above The Line Residents: 15-25%
  • Above The Line Non-Residents: 12-22%
  • Below The Line Residents: 15-25%
  • Below The Line Non-Residents: 0%
Nevada
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 15%
  • Above The Line Residents: 15-25%
  • Above The Line Non-Residents: 12-22%
  • Below The Line Residents: 15-25%
  • Below The Line Non-Residents: 0%
Rhode Island
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Rhode Island
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Montana
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 15%
Montana
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 15%
New Jersey
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30-35%
  • Above The Line Residents: 35-39%
  • Above The Line Non-Residents: 35-39%
  • Below The Line Residents: 35-39%
  • Below The Line Non-Residents: 35-39%
New Jersey
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30-35%
  • Above The Line Residents: 35-39%
  • Above The Line Non-Residents: 35-39%
  • Below The Line Residents: 35-39%
  • Below The Line Non-Residents: 35-39%
Nebraska
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: N/A
Nebraska
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: N/A
New York
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-40%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 30-40%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 30-40%
New York
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-40%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 30-40%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 30-40%
Oregon
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 20-26.2%
  • Above The Line Non-Residents: 20-26.2%
  • Below The Line Residents: 20-26.2%
  • Below The Line Non-Residents: 20-26.2%
Oregon
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 20-26.2%
  • Above The Line Non-Residents: 20-26.2%
  • Below The Line Residents: 20-26.2%
  • Below The Line Non-Residents: 20-26.2%
Ohio
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Ohio
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Michigan
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Michigan
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Mississippi
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 25%
Mississippi
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 25%
Wisconsin
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Wisconsin
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Wyoming
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Wyoming
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Puerto Rico
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 40%
  • Above The Line Residents: 40%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 40%
  • Below The Line Non-Residents: 20%
Puerto Rico
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 40%
  • Above The Line Residents: 40%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 40%
  • Below The Line Non-Residents: 20%
Virginia
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 15%
  • Above The Line Residents: 15-35%
  • Above The Line Non-Residents: 15%
  • Below The Line Residents: 15-35%
  • Below The Line Non-Residents: 15%
Virginia
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 15%
  • Above The Line Residents: 15-35%
  • Above The Line Non-Residents: 15%
  • Below The Line Residents: 15-35%
  • Below The Line Non-Residents: 15%
Pennsylvania
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 25-30%
Pennsylvania
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 25-30%
Texas
Grants / Rebates
Grants / Rebates
  • Spend: 5-22.5%
  • Above The Line Residents: 5-22.5%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 5-22.5%
  • Below The Line Non-Residents: N/A
Texas
Grants / Rebates
Grants / Rebates
  • Spend: 5-22.5%
  • Above The Line Residents: 5-22.5%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 5-22.5%
  • Below The Line Non-Residents: N/A
Utah
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 20%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: N/A
Utah
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 20%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: N/A
Delaware
Grants / Rebates
Grants / Rebates
  • Spend: 30%*
  • Above The Line Residents: 30%*
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30%*
  • Below The Line Non-Residents: 30%*
Delaware
Grants / Rebates
Grants / Rebates
  • Spend: 30%*
  • Above The Line Residents: 30%*
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30%*
  • Below The Line Non-Residents: 30%*
Washington
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 15-30%
Washington
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 15-30%
Arkansas
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 25-30%
Arkansas
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 25-30%
Colorado
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 20-22%
  • Above The Line Residents: 20-22%
  • Above The Line Non-Residents: 20-22%
  • Below The Line Residents: 20-22%
  • Below The Line Non-Residents: 20-22%
Colorado
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 20-22%
  • Above The Line Residents: 20-22%
  • Above The Line Non-Residents: 20-22%
  • Below The Line Residents: 20-22%
  • Below The Line Non-Residents: 20-22%
Iowa
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Iowa
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Georgia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20-30%
Georgia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20-30%
Alabama
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 25%
Alabama
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 25%
Minnesota
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 25%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: 20-25%
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: 15%*
Minnesota
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 25%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: 20-25%
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: 15%*
Arizona
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 15-22.5%
  • Above The Line Residents: 15-20%
  • Above The Line Non-Residents: 15-20%
  • Below The Line Residents: 17.5-22.5%
  • Below The Line Non-Residents: 15-20%
Arizona
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 15-22.5%
  • Above The Line Residents: 15-20%
  • Above The Line Non-Residents: 15-20%
  • Below The Line Residents: 17.5-22.5%
  • Below The Line Non-Residents: 15-20%
Vermont
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Vermont
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Connecticut
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 10-30%
  • Above The Line Residents: 10-30%
  • Above The Line Non-Residents: 10-30%
  • Below The Line Residents: 10-30%
  • Below The Line Non-Residents: 10-30%
Connecticut
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 10-30%
  • Above The Line Residents: 10-30%
  • Above The Line Non-Residents: 10-30%
  • Below The Line Residents: 10-30%
  • Below The Line Non-Residents: 10-30%
California
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-25%
  • Above The Line Residents: N/A
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-30% 
  • Below The Line Non-Residents: 20-30%
California
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-25%
  • Above The Line Residents: N/A
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-30% 
  • Below The Line Non-Residents: 20-30%
Hawaii
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 22%
  • Above The Line Residents: 22-27%
  • Above The Line Non-Residents: 22-27%
  • Below The Line Residents: 22-27%
  • Below The Line Non-Residents: 22-27%
Hawaii
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 22%
  • Above The Line Residents: 22-27%
  • Above The Line Non-Residents: 22-27%
  • Below The Line Residents: 22-27%
  • Below The Line Non-Residents: 22-27%
Florida
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Florida
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Illinois
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 30%*
Illinois
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 30%*
Kansas
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Kansas
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
North Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
North Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
Tennessee
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: N/A
Tennessee
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: N/A
North Dakota
No Incentives
No Incentives
  • Spend: 25%
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
North Dakota
No Incentives
No Incentives
  • Spend: 25%
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Idaho
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Idaho
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Maine
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 5%
  • Above The Line Residents: 12%
  • Above The Line Non-Residents: 10%
  • Below The Line Residents: 12%
  • Below The Line Non-Residents: 10%
Maine
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 5%
  • Above The Line Residents: 12%
  • Above The Line Non-Residents: 10%
  • Below The Line Residents: 12%
  • Below The Line Non-Residents: 10%
Indiana
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 20-30%
Indiana
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 20-30%
New Hampshire
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
New Hampshire
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
South Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 25% 
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25% 
  • Below The Line Non-Residents: 20%
South Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 25% 
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25% 
  • Below The Line Non-Residents: 20%
Kentucky
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-35% 
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 30%
Kentucky
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-35% 
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 30%
Massachusetts
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
Massachusetts
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
South Dakota
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
South Dakota
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Louisiana
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 40-45%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 40-45%
  • Below The Line Non-Residents: 25-30%
Louisiana
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 40-45%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 40-45%
  • Below The Line Non-Residents: 25-30%
Maryland
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 28-30%
  • Above The Line Residents: 28-30%
  • Above The Line Non-Residents: 28-30%
  • Below The Line Residents: 28-30%
  • Below The Line Non-Residents: 28-30%
Maryland
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 28-30%
  • Above The Line Residents: 28-30%
  • Above The Line Non-Residents: 28-30%
  • Below The Line Residents: 28-30%
  • Below The Line Non-Residents: 28-30%
Credit / Rebate Combo
Grants / Rebates
Fully Transferable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
Fully Refundable Tax Credit
Partially Refundable Tax Credit
No Incentives

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