Louisiana

Production Incentives in Louisiana (LA Screenplay Production)

Production Incentives for Louisiana Screenplay Production

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Secondary Incentives

Hold on set!

Louisiana (LA Screenplay Production) 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 LA Screenplay Production production incentives. As a leading destination for filmmakers, LA Screenplay Production offers an array of financial incentives for your upcoming production. Discover how you can take advantage of their incentives in the form of Partially Refundable Tax Credit to maximize your budget while supporting their local economy.
Page Updated: 
August 14, 2023

Incentive Type:

Partially Refundable Tax Credit

Qualifying Production Types

Animation, Music Videos, Commercials, Documentaries, Game Shows, Reality TV, Scripted TV, Feature Film

Sunset Date

July 1, 2031

None

Wrapbook's Rule to Remember

The screenplay must be approved by the film office to get the full advantages of the program. You must have a paper trail and certifiable proof the screenplay meets the local criteria.

Basic Incentive Information

  • Spend
    25%
  • Above the Line Residents
    40-55%
  • Above the Line Non-Residents
    25-40%
  • Below the Line Residents
    40-55%
  • Below the Line Non-Residents
    25-40%
  • Minimum Spend
    $50,000
  • Funding Cap
    $150,000,000
  • Project Cap
    $20,000,000 
  • Loan Out Registration
    No
  • Loan Out Withholding
    Yes
  • CPA Audit Required
    Yes
  • Screen Credit Required
    Yes
Compensation Cap

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

Project Criteria

If the in-state spend is at least $50,000 but less than $300,000 a 30% tax credit is allowed on qualified expenditures, provided specific requirements are met.

For the full 40% on Louisiana resident payroll, residency forms are required. Payments to artists’ loan-out companies are ineligible for this credit.

The state-certified production must participate in a career-based learning and training program approved by LED.

Contact the film office for more details.

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Additional Bonuses

Out-of-Zone Bonus: a 5% bump on state-certified productions that have their production office and at least 60% of principal photography occurring outside of the New Orleans Metropolitan Statistical Area. This is a blanket bonus for all in-state expenses as long as the criteria is met. 

The following parishes are within the New Orleans Metro Area: Orleans Parish, Jefferson Parish, Plaquemines Parish, St. Bernard Parish, St. Charles Parish, St. James Parish, and St. Tammany Parish.

All other parishes, including St. John the Baptist Parish, qualify as out-of-zone.

Contact the film office for more details.

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How to Apply

Productions must submit an online application that includes: a detailed preliminary budget (including all hires); a detailed preliminary Louisiana budget; a detailed distribution plan; a script or synopsis; a statement that the project meets the definition of a state-certified production; a notarized statement agreeing to pay all vendors; disclosure of any anticipated related-party transactions.

Applicants must pay LED a fee for a verification report, and a deposit of this fee is due at the time of the application. For productions with expenditures between $30,000 and $25,000,000, the deposit for the report is $7,500 and the maximum fee for the report is $15,000. For productions with expenditures greater than $25,000,000, the deposit is $15,000 and the maximum fee for the report is $25,000. 

Once the application is complete, the project is evaluated for eligibility. Within 60-90 business days of the application, Louisiana Entertainment will issue an initial certification letter—  determining that the project meets eligibility requirements and will be considered a state-certified production— or a denial. 

The initial certification letter states that the project is eligible to receive potential tax credits and does NOT certify any expenditures for tax credits. Additional detailed guidelines are provided within the letter. The applicant must sign the initial certification letter and return it to Louisiana Entertainment. 

Initial certification is effective 12 month prior to and 24 months after the date of initial certification.

Contact the film office for more details.

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Additional Information

To get the full 40% on Louisiana resident payroll, residency forms are required. Payments to an artist's loan-out companies are ineligible for this credit.

State-certified features may be granted up to $20,000,000 in credits. State-certified scripted episodic productions may be granted up to $25,000,000 per season. However, no project can receive a credit that exceeds 40% of their overall in-state investment.

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 Qualified Entertainment Companies; $7,500,000 is reserved for Louisiana screenplay productions; $15,000,000 is reserved for independent film productions; $120,000,000 is unreserved and may be applied to any size production.

While the maximum amount of credits that can be issued each year is $150,000,000, the maximum amount of credits that can be claimed each year is $180,000,000.

Credits are partially refundable— the state of Louisiana can buy back motion picture investor tax credits for 90% of their value. This is effectively 88% because there is a 2% LED fee required for the transfer.

Contact the film office for more details.

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Film Office

Louisiana Economic Development
1051 N. Third Street, Baton Rouge, LA 70802
Stephen Hamner, Director of Film
225 342 3000

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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:
  • 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:
  • 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
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:
Delaware
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:
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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