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Production Incentives in Connecticut

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Secondary Incentives

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Hold on set!

Connecticut 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 Connecticut production incentives. As a leading destination for filmmakers, Connecticut offers an array of financial incentives for your upcoming production. Discover how you can take advantage of their incentives in the form of Fully Transferable Tax Credit to maximize your budget while supporting their local economy.
Page Updated: 
August 14, 2023

Incentive Type:

Fully Transferable Tax Credit

Qualifying Production Types

Music Videos, Animation, Commercials, Documentaries, Game Shows, Web Series, Reality TV, Scripted TV, Interactive, Post Production, Miniseries, MOW

Sunset Date

None

Wrapbook's Rule to Remember

In order to transfer the credit for more than 25% in one year, a production company can do any of the following: set itself up as a C corp; own 50% of a Connecticut LLC; set up a production office in Connecticut; or shoot a certain number of days in a Connecticut-qualified facility.

Basic Incentive Information

  • 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%
  • Minimum Spend
    $100,000
  • Funding Cap
    None
  • Project Cap
    None*
  • Loan Out Registration
    Yes
  • Loan Out Withholding
    No
  • CPA Audit Required
    Yes
  • Screen Credit Required
    Yes
Compensation Cap
Compensation for “all-star talent”  is limited to $20,000,000 in the aggregate and requires that the compensation be subject to Connecticut personal income tax

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

Project Criteria

There is a $100,000 minimum instate spend for the state. 

50% of principal photography days or 50% of post-production expenses must occur in Connecticut. 

The tax credit amount depends on the amount of qualifying production expenses per project: 
-10% for qualifying production expenses of $100,000 to $500,000.
-15% for qualifying production expenses of $500,001 to $1 million.
-30% for qualifying production expenses over $1 million.

Contact the film office for more details.

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Additional Bonuses

Contact the film office for more details.

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How to Apply

Productions should submit an eligibility application to the Department of Economic and Community Development (DECD) no later than 90 days after the first qualified production expense or cost has been incurred in Connecticut.

The application must be submitted in hard copy and include an administrative fee of 1% of the anticipated credit (the minimum fee is $200, while the maximum is $5,000) and other required information in order to be considered complete.

Contact the film office for more details.

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Additional Information

*While there is no project cap, total star talent compensation is capped at $20 million.

Exceptions can be made, though there is a suspension on theatrically released feature films as an eligible production type. However, TV movies can still apply. 

Eligibility applications must be submitted on an annual basis.

All loan out companies must register with the Connecticut Department of Revenue Service (DRS) and provide Confirmation of Registration issued by the DRS. Loan out companies are also required to register with the Connecticut Secretary of the State.

Each tax credit has a carry-forward of 3 years.

Tax credit vouchers may be sold, assigned, or transferred to one or more taxpayers, in whole or in part, up to a maximum of 3 times as long as the tax credit has not been claimed previously.

Contact the film office for more details.

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Film Office

The Office of Film, Television & Digital Media - Department of Economic and Community Development
450 Columbus Boulevard, Suite 5, Hartford, CT 06103-1835
Ed Ruggiero, Film Tax Credit Administrator
860-500-2411

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Explore Other Incentives

Click on a state to explore its primary and secondary incentives, or type in the name of the city or state you're looking for.

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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%
Secondary Incentives:
West Virginia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 27%
  • Above The Line Residents: 27-31%
  • Above The Line Non-Residents: 27-31%
  • Below The Line Residents: 27-31%
  • Below The Line Non-Residents: 27-31%
Secondary Incentives:
Alaska
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Alaska
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Missouri
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: 20%
Secondary Incentives:
Missouri
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: 20%
Secondary Incentives:
Oklahoma
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20%
Secondary Incentives:
Oklahoma
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20%
Secondary Incentives:
New Mexico
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-40%
  • Above The Line Non-Residents: 25-40%*
  • Below The Line Residents: 25-40%
  • Below The Line Non-Residents: 15-20% *
Secondary Incentives:
New Mexico
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-40%
  • Above The Line Non-Residents: 25-40%*
  • Below The Line Residents: 25-40%
  • Below The Line Non-Residents: 15-20% *
Secondary Incentives:
Nevada
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 15%
  • Above The Line Residents: 15-25%
  • Above The Line Non-Residents: 12-22%
  • Below The Line Residents: 15-25%
  • Below The Line Non-Residents: 0%
Secondary Incentives:
Nevada
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 15%
  • Above The Line Residents: 15-25%
  • Above The Line Non-Residents: 12-22%
  • Below The Line Residents: 15-25%
  • Below The Line Non-Residents: 0%
Secondary Incentives:
Rhode Island
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Secondary Incentives:
Rhode Island
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Secondary Incentives:
Montana
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 15%
Secondary Incentives:
Montana
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 15%
Secondary Incentives:
New Jersey
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30-35%
  • Above The Line Residents: 35-37%
  • Above The Line Non-Residents: 35-37%
  • Below The Line Residents: 35-37%
  • Below The Line Non-Residents: 35-37%
Secondary Incentives:
New Jersey
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30-35%
  • Above The Line Residents: 35-37%
  • Above The Line Non-Residents: 35-37%
  • Below The Line Residents: 35-37%
  • Below The Line Non-Residents: 35-37%
Secondary Incentives:
Nebraska
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
Nebraska
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
New York
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-40%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 30-40%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 30-40%
Secondary Incentives:
New York
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-40%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 30-40%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 30-40%
Secondary Incentives:
Oregon
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 20-26.2%
  • Above The Line Non-Residents: 20-26.2%
  • Below The Line Residents: 20-26.2%
  • Below The Line Non-Residents: 20-26.2%
Secondary Incentives:
Oregon
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 20-26.2%
  • Above The Line Non-Residents: 20-26.2%
  • Below The Line Residents: 20-26.2%
  • Below The Line Non-Residents: 20-26.2%
Secondary Incentives:
Ohio
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Secondary Incentives:
Ohio
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Secondary Incentives:
Michigan
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Michigan
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Mississippi
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 25%
Secondary Incentives:
Mississippi
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 25%
Secondary Incentives:
Wisconsin
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Wisconsin
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Wyoming
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Wyoming
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Puerto Rico
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 40%
  • Above The Line Residents: 40%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 40%
  • Below The Line Non-Residents: 20%
Secondary Incentives:
Puerto Rico
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 40%
  • Above The Line Residents: 40%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 40%
  • Below The Line Non-Residents: 20%
Secondary Incentives:
Virginia
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 15%
  • Above The Line Residents: 15-35%
  • Above The Line Non-Residents: 15%
  • Below The Line Residents: 15-35%
  • Below The Line Non-Residents: 15%
Secondary Incentives:
Virginia
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 15%
  • Above The Line Residents: 15-35%
  • Above The Line Non-Residents: 15%
  • Below The Line Residents: 15-35%
  • Below The Line Non-Residents: 15%
Secondary Incentives:
Pennsylvania
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 25-30%
Secondary Incentives:
Pennsylvania
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 25-30%
Secondary Incentives:
Texas
Grants / Rebates
Grants / Rebates
  • Spend: 5-22.5%
  • Above The Line Residents: 5-22.5%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 5-22.5%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
Texas
Grants / Rebates
Grants / Rebates
  • Spend: 5-22.5%
  • Above The Line Residents: 5-22.5%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 5-22.5%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
Utah
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 20%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
Utah
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 20%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
Delaware
Grants / Rebates
Grants / Rebates
  • Spend: 30%*
  • Above The Line Residents: 30%*
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30%*
  • Below The Line Non-Residents: 30%*
Secondary Incentives:
Delaware
Grants / Rebates
Grants / Rebates
  • Spend: 30%*
  • Above The Line Residents: 30%*
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30%*
  • Below The Line Non-Residents: 30%*
Secondary Incentives:
Washington
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 15-30%
Secondary Incentives:
Washington
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 15-30%
Secondary Incentives:
Arkansas
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 25-30%
Secondary Incentives:
Arkansas
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 25-30%
Secondary Incentives:
Colorado
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: 20%
Secondary Incentives:
Colorado
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: 20%
Secondary Incentives:
Iowa
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Iowa
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Georgia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20-30%
Secondary Incentives:
Georgia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20-30%
Secondary Incentives:
Alabama
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 25%
Secondary Incentives:
Alabama
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 25%
Secondary Incentives:
Minnesota
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 25%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: 20-25%
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
Minnesota
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 25%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: 20-25%
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
Arizona
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 15-22.5%
  • Above The Line Residents: 15-20%
  • Above The Line Non-Residents: 15-20%
  • Below The Line Residents: 17.5-22.5%
  • Below The Line Non-Residents: 15-20%
Secondary Incentives:
Arizona
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 15-22.5%
  • Above The Line Residents: 15-20%
  • Above The Line Non-Residents: 15-20%
  • Below The Line Residents: 17.5-22.5%
  • Below The Line Non-Residents: 15-20%
Secondary Incentives:
Vermont
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Vermont
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Connecticut
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 10-30%
  • Above The Line Residents: 10-30%
  • Above The Line Non-Residents: 10-30%
  • Below The Line Residents: 10-30%
  • Below The Line Non-Residents: 10-30%
Secondary Incentives:
Connecticut
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 10-30%
  • Above The Line Residents: 10-30%
  • Above The Line Non-Residents: 10-30%
  • Below The Line Residents: 10-30%
  • Below The Line Non-Residents: 10-30%
Secondary Incentives:
California
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-25%
  • Above The Line Residents: N/A
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-30% 
  • Below The Line Non-Residents: 20-30%
Secondary Incentives:
California
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-25%
  • Above The Line Residents: N/A
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-30% 
  • Below The Line Non-Residents: 20-30%
Secondary Incentives:
Hawaii
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 22%
  • Above The Line Residents: 22-27%
  • Above The Line Non-Residents: 22-27%
  • Below The Line Residents: 22-27%
  • Below The Line Non-Residents: 22-27%
Secondary Incentives:
Hawaii
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 22%
  • Above The Line Residents: 22-27%
  • Above The Line Non-Residents: 22-27%
  • Below The Line Residents: 22-27%
  • Below The Line Non-Residents: 22-27%
Secondary Incentives:
Florida
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Florida
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Illinois
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 30%*
Secondary Incentives:
Illinois
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 30%*
Secondary Incentives:
Kansas
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Kansas
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
North Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
Secondary Incentives:
North Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
Secondary Incentives:
Tennessee
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
Tennessee
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: N/A
Secondary Incentives:
North Dakota
No Incentives
No Incentives
  • Spend: 25%
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
North Dakota
No Incentives
No Incentives
  • Spend: 25%
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Idaho
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Idaho
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Maine
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 5%
  • Above The Line Residents: 12%
  • Above The Line Non-Residents: 10%
  • Below The Line Residents: 12%
  • Below The Line Non-Residents: 10%
Secondary Incentives:
Maine
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 5%
  • Above The Line Residents: 12%
  • Above The Line Non-Residents: 10%
  • Below The Line Residents: 12%
  • Below The Line Non-Residents: 10%
Secondary Incentives:
Indiana
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 20-30%
Secondary Incentives:
Indiana
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 20-30%
Secondary Incentives:
New Hampshire
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
New Hampshire
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
South Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 25% 
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25% 
  • Below The Line Non-Residents: 20%
Secondary Incentives:
South Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 25% 
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25% 
  • Below The Line Non-Residents: 20%
Secondary Incentives:
Kentucky
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-35% 
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 30%
Secondary Incentives:
Kentucky
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-35% 
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 30%
Secondary Incentives:
Massachusetts
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
Secondary Incentives:
Massachusetts
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
Secondary Incentives:
South Dakota
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
South Dakota
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Secondary Incentives:
Louisiana
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 40-45%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 40-45%
  • Below The Line Non-Residents: 25-30%
Secondary Incentives:
Louisiana
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 40-45%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 40-45%
  • Below The Line Non-Residents: 25-30%
Secondary Incentives:
Maryland
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 28-30%
  • Above The Line Residents: 28-30%
  • Above The Line Non-Residents: 28-30%
  • Below The Line Residents: 28-30%
  • Below The Line Non-Residents: 28-30%
Secondary Incentives:
Maryland
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 28-30%
  • Above The Line Residents: 28-30%
  • Above The Line Non-Residents: 28-30%
  • Below The Line Residents: 28-30%
  • Below The Line Non-Residents: 28-30%
Secondary Incentives:
Credit / Rebate Combo
Grants / Rebates
Fully Transferable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
Fully Refundable Tax Credit
Partially Refundable Tax Credit
No Incentives

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