To qualify, an approved applicant must spend at least $250,000 directly in the District of Columbia on qualified expenditures, submit an application, enter into an incentive agreement with OCTFME, and not be delinquent in any tax obligation owed to the District of Columbia.

Productions apply online through OCTFME's Rebate Fund Application (Production), and infrastructure projects use a separate Infrastructure application. Applications must be received and approved before the start of principal photography.

OCTFME will respond within 20 business days of receiving the application.

Subject to the availability of funds, OCTFME may provide to qualified production an incentive rebate based on the following qualified expenditures:

  • 25% of the company’s qualified production expenditures subject to taxation in the District of Columbia
  • 10% of the company’s qualified production expenditures with District of Columbia registered businesses, not subject to a District of Columbia sales
or use tax obligation
  • 20% of the company’s qualified personnel expenditures subject to taxation in the District (resident cast and crew)
  • 10% of the company’s qualified personnel expenditures not subject to taxation in the District (non-resident cast and crew)
  • 50% of the company’s qualified job training expenditures
  • 25% of the company’s base infrastructure investment; provided the facility is primarily used for business functions related to media production or
postproduction activity.

Aggregate above-the-line expenditures are capped at $500,000 per project.