Tax incentives

Tax Incentives for: Washington

Washington Stateoffers an often overlooked $3.5M grant program, with recent changes that allowfor a larger variety of productions to take advantage of the program.

Funding assistance is availablefor commercials in rural Washington, feature films, and episodic series in thestate.
Minimum in-state spendingthresholds:
        ●     $500,000 for Motion Pictures.
        ●     $300,000 per episode forEpisodic Series.
        ●     $150,000 for Commercials.
Motion pictures and episodicseries (less than six episodes): Up to 30% for qualified in-state expenditures.
Episodic series (six or moreepisodes): Up to 35% for qualified in-state expenditures.
Commercials (rural filmingonly): Up to 40% for qualified in-state expenditures.
Additional 10% on qualifiedin-state expenditures for projects filming in a rural county and/or telling thestory of a historically underrepresented community.
30% base credit for in-stateexpenditures and resident wages.
15% credit for non-residentbelow-the-line employees.
Above-the-line non-residentemployees do not qualify.
5% bonus for producing aminimum of six episodes of a TV series in-state.
Reality shows qualify on acase-by-case basis, determined by the percentage of resident employees.

FILM WASHINGTON

http://www.washingtonfilmworks.org http://http://www.filmwashington.com [email protected](206) 264-0667

Tax Incentives: MASSACHUSETTS

Massachusetts has an uncapped transferable or partially refundable tax credit – a rare combo.

Similar to Georgia, the Massachusetts state credit can be sold on the open market for a flexible cashvalue, often exceeding the state refundable amount.
A 25% production credit, a 25% payroll credit, and a sales tax exemption.
As a backup option, the creditcan be refunded by the state for 90% of its face value.
A $50,000 expenditure threshold must be met in Massachusetts expenditures, encompassing earned wages by both residents and non-residents.
Production companies are required to register with the statefor a withholding account.
Spending more than 75%* of total budget or filming at least 75%* of the principal photography days in Massachusetts makes the project eligible for the production credit and a sales tax exemption.
For loan-outs, a 5% withholding is necessary, and an affidavit must be submitted to qualify.
W2 employees need at least $1 withheld to qualify, utilizing M4s for this purpose.
The updated information includes the eligibility of reality shows, documentaries, and gameshows, broadening the scope of projects that qualify for incentives.
Credits may be transferred to one or more buyers, with buyers not eligible for credit refunds.
Credits can be cashed out with the Common wealth of Massachusetts at 90% of face value after satisfying tax liabilities, or can be transferred at market rate. Credits can be used for up to 5 tax years.
Film credit applications with $250,000 or more of qualified film credit expenses must include an audit or an Independent Accountant’s Report on ApplyingAgreed Upon Procedures (“AUP”).
Production companies and loan-outs not domiciled in Massachusetts must register to do business in the state with the Secretary of the Common wealth.
All credit applications must include a copy of the 940 Certification, verifying that the production company and/or payroll company has paid the requisite unemployment taxes. This certification must encompass all of the production company’s Massachusetts payroll.

MASSACHUSETTS FILM OFFICE

http://www.mafilm.org

John Alzapiedi

[email protected](617) 973-8542

Tax Incentives: New Mexico

New Mexico is an extremely popular state for Feature and TV productions, and while they accept unscripted productions, non-resident rules present a challenge. This fully refundable credit is capped at $100M per fiscal year.

No minimum wages or expenditures required.
25% base credit for all NewMexico expenditures and resident wages.
Above-the-line non-residentnon-talent employees do not qualify.
25% base credit forabove-the-line talent with 5.9% withholding.
Loan-out fees and local grosstax receipts must be paid to qualify above-the-line talent for a 25% basecredit (SLO needed).
Aggregate 15% credit for below-the-line non-resident employees using a some what complicated calculation and fee structure. Bottom line: receiving this 15% credit may prove challenging with too many below-the-line non-resident employees.
Residency form is required.
Employer fringes do not qualify.
Per diem for non-resident below-the-line employees does not qualify.
5% bonus if principal photography is outside of Santa Fe and Albuquerque.
5% bonus for certain TV shows and pilots.
5% bonus for features utilizingan approved facility.
An additional 5% tax credit is available if certain criteria are met when filming a television series or a pilot.
Series television production must be intended for commercial distribution, have an order for at least six episodes in a single season, and have a New Mexico budget of at least $50K per episode.
The pilot must be intended for series production in New Mexico.
An additional 5% tax credit is available if certain criteria are met regarding using qualified production facilities (soundstage/standing set). The uplift is only applicable for time spent in production at the qualified production facility and does not apply to offices attached to the QPF.
A 10% tax credit is available for qualified expenditures in New Mexico areas at least sixty miles outside Santa Fe and Albuquerque City Halls.
The $110 million per fiscalyear payout is now increased to an eventual $160 million in $10 millionincrements per fiscal year.
$5 million cap per production for non-resident principal performing artists. No cap for resident artists.
15% credit with a cap on twenty qualifying below-the-line positions.
Reality shows, documentaries, and game shows qualify.

NEW MEXICO FILM OFFICE

http://www.nmfilm.com

LeslieFleming-Mitchell

[email protected]505-476-5605

Tax Incentives for: GEORGIA

Georgia is a no-brainer: popular across the board for its uncapped transferable tax credit.

Minimum $500,000 expenditure required in Georgia, covering both resident and non-resident earned wages.
20% base transferable tax credit.
Additional 10% Georgia Entertainment Promotion (GEP) uplift for logo inclusion, resulting in a potential total of 30% credit for wages and expenditures in Georgia.
Loss and damages are not eligible for the tax credit.
No limits or caps on Georgia spend. No sunset clause.
No salary cap on individuals paid by 1099, personal service contractor loanout.
Loan-out companies necessitate a 5.75% tax withholding on gross wages.
Production companies must register with the Georgia Department of Revenue and obtain a state with holding tax number.
Large crew base with high demand; availability may not be guaranteed. Consider contingencies.
Eligible projects include reality shows, documentaries, and game shows.
Qualified Spend – 20%. Qualified expenditures include materials, services and labor. Qualified purchases, rentals, and services must satisfy the Georgia vendor rule. Developmental costs, most fees, and marketing and distribution are not a qualified expenditure.
Certification application can be submitted within 90 days of the start of principal photography but before its conclusion. Certification is recommended when the project is green-lit, fully funded, and ready to open a production office.
For the 10% GEP Logo Uplift, the project must be distributed, and relevant forms submitted.
Credit can be applied against Georgia income tax liability or the production company’s Georgia withholding.
Voluntary audit program offeredby Georgia Department of Revenue.
Mandatory audits for projectsexceeding $2.5 million in 2021, $1.25 million in 2022, and for any amount thereafter.
As of January1, 2023, all projects are required to go through a mandatory audit. The audit is requested through the Georgia Department of Revenue website (GDOR), and conducted on a first come/first served basis.
Reality shows, documentaries, and game shows qualify for the program.

GEORGIA FILM AND TV PRODUCTION

http://www.georgia.org/industries/entertainment/georgia-film-tv-production/

Lita Battle

[email protected](404) 962-4832

Tax Incentives: CONNECTICUT

Connecticut has a three-tiered transferable tax credit.

Minimum expenditure tiers and corresponding tax credits:
- $100,000–$500,000: 10%
- $500,000–$1,000,000: 15%
- $1,000,000 or more: 30%
Credits typically sell for 90% of face value on the open market.
50% of principal photography must occur in-state.
Post-production-only projects qualify.
In-state expenditures requirement: 50% of principal photography or 50% of postproduction budget or $1million in postproduction. No out-of-state expenses are eligible.
Additional paperwork, such as a budget cost qualifier/Excel template (similar to New York), may be required.
No out-of-state expenses are eligible.
Reality shows and documentaries qualify.
Two-step application process:
- Apply for an eligibilitycertificate within 90 days of the first qualified production expense.
- Apply for a tax credit certificate within 90 days of the last production expense. Cost Certification:Independent certification (audit) of production expenses is required.
Compensation for all-star talent featured in a film or digital media production is limited to $20 million in the aggregate and requires that the compensation be subject to Connecticut personal income tax.
Tax credits are applicable against corporation business tax or insurance premium tax, nonrefundable, and can be carried forward for up to five immediately succeeding income years.
Production companies can sell, assign, or transfer tax credits to another taxpayer, with joint notification of transfer required within 30 days.
An administrative fee is charged for analyzing applications.

CONNECTICUT FILM, VIDEO& MEDIA OFFICE

http://www.ctfilm.com

Ed Ruggiero

[email protected](860) 500-2411

Tax Incentives: ALABAMA

Alabama has a generous refundable tax credit capped at $20M per fiscal year.

A minimum expenditure threshold of $500,000 must be met in Alabama expenditures, which includes earned wages by both residents and non-residents.
The incentive program offers one of the highest returns on a refundable credit, providing 25% credit for non-residents and an increased 35% credit for residents.
Residency forms are required for participants in the program, indicating the importance of establishing residency status for eligibility.
In addition to our 25% / 35% program, Alabama also offers a tax exemption program in which qualified productions utilize tax exemption status from all Alabama based point of purchase items, as well as state wide hotel and lodging tax exemption.
For non-residents, there is a 25% compensation cap up to $1 million for above-the-line employees, and below-the-line employees for non-residents have a compensation cap of$500,000.
Despite its benefits, the program is often overlooked compared to incentives offered by other southeastern states, making it a potentially underutilized opportunity.
The program is inclusive, allowing reality shows, documentaries, and game shows to qualify for incentives, providing support for a wide range of entertainment content

ALABAMA FILM OFFICE

www.alabamafilm.org

Brenda Hobbie

[email protected](334) 242-4195

Tax Incentives: COLORADO

Performance-based rebate for up to 20% of qualified expenses, or 22% if using local infrastructure, rural or marginalized urban locations.
Documentaries allowed.
All production companies must hire at least 50% local cast and crew.

_● Local Companies:

Colorado production companies need at least$100,000 in qualified local expenses.

_● Out-of-State Companies:

Require at least $1 million in qualified local expenses, except for television commercials and video game productions.
Television commercials and video game productions need at least $250,000 in qualified local expenses.

_● To apply, the production must show proof of 80% financing.

_● Productions can apply solely for post-production incentives if spending meets or exceeds the requirements.

COLORADO FILM COMMISSION

www.coloradofilm.org

Arielle BrachFeld

[email protected](720) 703-2469

Tax Incentives: MINNESOTA

Projects qualify by expending at least $1 million in a consecutive 12-month period.
Annual funding increased to $24,950,000 per year. Unused allocations available for upto four future program years.
Program authorization extended until December 31, 2030.
Only production companies eligible to apply.
Apply 30 to 90 days before beginning principal photography in Minnesota.
Projects that expend at least $5,000,000 of qualified expenditures are eligible for a15% credit for below the line compensation paid to non-Minnesota residents employed in Minnesota.
Employ Minnesota residents as practicable.
Submit proof that the project is at least 75% funded.
Agree to visibly display an approved Minnesota logo in end credits for at least five seconds.
Remain in good business standing with the Secretary of State of Minnesota.
Obtain and submit a tax clearance statement from the Minnesota Department of Revenue.

MINNESOTA FILM and TV BOARD

http://www.mnfilmtv.org [email protected](612) 767-0095

Tax Incentives: KENTUCKY

Approved Company must incura minimum combined total of Qualifying Expenditures and QualifyingPayroll Expenditures in Kentucky.
Eligible costs in enhanced incentive counties may lead to increased tax credits.
Incentive amounts based on the Kentucky county where expenditures occur.
Projects may qualify for up to $10 million in tax credits, with a maximum of $75million available for all approved projects annually.
Qualifying expenditures include set construction, lease/rental of property, audio/visual equipment, and services.
Expenditures must be with Kentucky businesses and used exclusively for the Motion Picture or Entertainment Production in the Commonwealth.

KENTUCKY FILM OFFICE

http://filmoffice.ky.gov https://ced.ky.gov/Locating_Expanding/KEI (502) 892-3237

Tax Incentives: MAINE

Maine has perhaps the least attractive uncapped program, with a credit/rebate combination.

Maine offers a combination of anon-refundable and non-transferable tax credit along with a rebate for film productions, making it an uncapped program.
The tax credit is applied as a sales tax exemption on expenditures and is offset against the production company's income tax liability in Maine.
The credit/rebate combination provides liquidity, with the rebate offering cash back to the production.
To qualify for incentives, a production must meet a minimum expenditure threshold of $75,000 in Maine, encompassing expenses such as earned wages by both residents and non-residents.
The rebate rate is 12% for residents and 10% for non-residents working on a project in Maine.
The incentive program is inclusive, allowing reality shows and documentaries to qualify.
Maine has no annual program cap, no per-project cap, and no specified sunset date for its film incentive program.
Almost Permit FREE – Only city of Portland and state/national parks will need permit.

MAINE FILM OFFICE

http://www.filminmaine.com [email protected](207) 624-7483

Tax Incentives: LOUISIANA

Louisiana boasts the longest running incentive program in the U.S. that has become, over time, very stable and profitable for production companies.

Projects can claim a maximum of$150 million in tax credits per fiscal year until 2025.
It's crucial to determine the fiscal year for your project, as there is a cap on annual credit claims. Waiting times may be involved in claiming the credit.
The incentive offers a rolling cap, allowing unused credits to roll over to the next fiscal year if the production does not receive funds in the original specified year.
The credit is partiallyrefundable. Louisiana will buy back credit at a net value of 88 cents perdollar after fees.
A minimum of $300,000 in-state expenditure is required, including earned wages by both residents and non-residents.
25% base credit is earned for expenditures and non-resident wages paid. 40% base credit for wages earned by residents.
5% out-of-zone credit bonus if the office and 60% of principal photography are outside the New OrleansMetropolitan Area. 5% VFX credit bonus with 50% in-state expenditures at a certified Louisiana facility.
All projects are capped at $20million or 40% of total in-state expenditures.
Projects with 40% or more in aggregate wages allocated to above-the-line employees do not qualify.
Loan-outs require a 6% withholding to qualify.
All employees need an L4 state tax form to qualify. Residents must complete a residency form.
Application fee and audit must be paid in advance, costing a minimum of $7,500.
Sales tax, SUTA fringe, and airfare do not qualify. Carrier-based training and donations may be required for acceptance.
Reality shows and documentaries qualify.

LOUISIANA FILM AND TELEVISION DEVELOPMENT

http://www.louisianaentertainment.gov

Stephen Hamner

[email protected](225) 342-4838

Tax Incentives: Texas

Texas hosts a three-tiered grant program capped at $50M every two years. It has found some popularity despite having limited funding targeted at residents.

Each tier is defined by minimum wages paid and expenditures incurred in the state and the resulting tax credit percentage.
a. $250K-1M spent will earn a 5% credit
b. $1M-3.5M spent will earn a 10% credit
c. $3.5M+ spent will earn a 20% credit (not applicable to unscripted)
TX only allows for Reality to earn a maximum base credit of 10%.
70% of the total cast, including extras, and 70% of the total crew must be residents of TX. Nonfiction perk: for reality productions, the 70% requirement is a crew and cast combined, not 70% of each individually
60% of principal photography must be in TX.
Projects must be selected; this program is not first come, first serve. This means a state can show preference for projects painting it in a good or neutral light.
2.5% bonus if 25% of principal photography is in an under utilized or economically distressed area.
Fringesqualify.
Apply in advance of principal photography.
Residency forms are required.
Reality shows, documentaries, and game shows qualify.

TEXAS FILM COMMISSION

http://www.governor.state.tx.us/film/[email protected](512) 463-9200

Tax Incentives: NEVADA

Nevada is veryhospitable to reality and game shows with its transferable $10M annual cap.

Tax credits can be sold on the open market at 90% of face value or more, often finding buyers, including local casinos.
A minimum of $500,000 in qualified expenditures must be spent in Nevada. This includes qualifying earned wages by both residents and non-residents.
Non-resident below-the-line employees do not qualify for the incentive. However, non-residentabove-the-line employees are eligible for a 12% base credit.
15% base credit is earned for qualified expenditures and resident wages paid.
Non-resident above-the-line employees receive a 12% base credit.
There is a $750,000 compensation cap per loan-out or individual.
A 5% bonus is awarded if 50% ofbelow-the-line employees are Nevada residents.
An additional 5% bonus isgranted if 50% of principal photography occurs in a county that records less than $10 million in production spending within a two-year period.
A residency form is required for eligible participants.
Employer fringes qualify for the incentive.
At least 60% of the production, including pre-production, production, and post-production, must occur in Nevada. Post-production can be excluded if it is entirely conducted out-of-state.
Applications must be submitted before the commencement of principal photography.
Reality shows, documentaries, and game shows are eligible for the incentive.

NEVADA FILM OFFICE

https://nevadafilm.com/

Gregory Bortolin

[email protected](775) 687-9917

Tax Incentives: PENNSYLVANIA

Pennsylvania has a transferable credit program capped at $70M per fiscal year; often quickly used up by PA-based production companies.

Credits often sell on the open market for 90% or more of face value.
No minimum expenditures required.
60% of all production expenditures must occur in-state.
25% base credit on all Pennsylvania expenditures and wages.
5% bonus for filming at a qualified stage.
$15 million aggregate above-the-line employee compensation cap.
0.2% application fee of the estimated credit.
Pennsylvania requires a 3.07% state withholding for all employees, including reciprocity states unless a reciprocity waiver form is submitted.
Box rentals require sales tax to qualify.
Reality shows, documentaries and game shows qualify.

PENNSYLVANIA FILM OFFICE

http://www.filminpa.com

Nicholas Odato

[email protected](717) 783-3456

Tax Incentives: OHIO

Ohio offers a straight forward program with refundable credits capped at $40M per fiscal year.

Selects projects based on economic impact; this program is not first come first serve.As a result, most credits go to Features.
No per-project cap; one large project could potentially use up all the funding.
$300K expenditure threshold must be met in OH expenditures, which includes resident and non-resident wages incurred in the state.
30% base credit potential on all OH incurred expenditures and wages.
Employer fringes do not qualify.
Non-refundable application fee.
Reality shows and documentaries qualify.

OHIO FILM COMMISSION

https://development.ohio.gov/business/ohio-film-office

Bill Garvey

[email protected](216) 499-3911

Tax Incentives: NORTH CAROLINA

North Carolinahosts a great grant program with a $30M cap per fiscal year.

Up to 25% rebate on all qualifying expenditures and wages paid in-state.
Highest minimum required expenditures in the U.S.
$1 million for one episode of television.
$3 million for a feature film.
$12 million project cap for episodic TV shows.
4% withholding on workingloan-outs required to qualify.
North Carolina is highly selective, accepting projects on a case-by-case basis.
Reality shows and documentaries qualify.
Recurring starting amount of $31 million per fiscal year.
$15 million per season forTV/streaming series.
$7 million for feature-length films (including made-for-TV/streaming movies).
First $1 millions of each resident and nonresident qualifies.
$31 million in recurring funds per fiscal year. NOTE: NC fiscal year runs July 1-June 30Application Process.
Application Process:
Screen credit required, including a logo supplied by the NC Film Office.
Independent, NC-licensed certified public accountant conducts audits at the cost of the production.
Projects are in eligible if they contain material defined as "obscene" or "harmful to minors."

North Carolina Film Office

www.filmnc.com

Guy Gaster

[email protected](919) 447-7800

Tax Incentives: Mississippi

Mississippi has become known for its realityshows and their stars residingin the state, offering a full rebate program capped at $20M per fiscalyear.

Nationally-distributed motion pictures, television programs, documentaries, short films, commercials, music videos, video games; including animation, interactive media, 3D applications, cinematics, visual effects, and motion capture.
$10 million maximum per project.
$20 million annual rebate cap(Mississippi’s fiscal year: July 1 - June 30).
$50,000 minimum Mississippi investment (local spend) per project.
Cash rebate provided after aninternal audit.
$50,000 expenditure threshold must be met in Mississippi expenditures, including earned wages by resident sand non-residents.
Residents: 30% rebate on eligible expenditures and payroll.
Non-residents (includingabove-the-line employees): 25% rebate on eligible expenditures and payroll.
At least 20% of the production crew on payroll must be Mississippi residents.
Loan-outs require 5% withholding to qualify.
5% bonus credit available for honorably discharged veterans.
Loss and damages do notqualify.
Unique Qualification Challenge:Show’s production company or producer must meet criteria defined as having“connections” to Mississippi.
Reality shows and documentariesqualify.
Acknowledgment Requirements: Participation in the Mississippi Motion Picture Incentive Program must be acknowledged in the end credits. The Mississippi Film Office logo must also be displayed (graphic provided).
Sales and use tax reductions on eligible rentals/purchases for episodic television productions, defined as noless than two episodes made in Mississippi.
35% cash rebate on payroll paidto resident cast and crew (wages up to $3 million).
20% cash rebate on payroll paidto non-resident cast and crew (wages up to $3 million).

MISSISSIPPI FILM OFFICE

https://filmmississippi.org/incentive/

Betty Black

[email protected](601) 359-3297

Tax Incentives: New Jersey

New Jersey has a transferable tax credit with a 35% standard base credit for all expenditures and wages paid in-state.

35% for qualified cast and crew salaries, includingATL/BTL, resident, and non-resident employees.
30% for purchases and rentals with in a 30-mile radius of Columbus Circle in NYC.
35% for purchases, rentals, and services outside the 30-mile radius of Columbus Circle in NYC.
Credit can sell on the open market for 80-90% of face value.
To qualify on an individual project, a production company must:
● Incur at least 60% of total film production expenses in-state (exclusive of postproduction costs) or incur more than $1 million in qualified production expenses in a single privilege period.
● Begin principal photography within 180 days of the New Jersey Economic Development Authority’s receipt of a completed tax credit application.
Employers must withhold 6.37% New Jersey Gross Income Tax for employees working in the state and 6.37% from each payment to a loan-out company or independent contractor. Loan-out companies and independent contractors must be registered to do business in NewJersey.
Exclusions:
● Payments in excess of $500,000 to highly compensated individuals for costs of a story, script, or scenario.
● Wages, salaries, or other compensation for writers, directors, including music directors, producers, and performers.
Payments to vendors qualify only if vendors are fully registered to do business in New Jersey and have obtained a New Jersey tax identification number.
Reality television shows qualify only if the production company:
● Owns, leases, or occupies a production facility of at least 20,000 sq. ft. in an Urban Enterprise Zone for at least two years.
● Invests at least $3 million in the facility after July 1, 2018.
2% or 4% based on goals in anapproved diversity plan.
5% bonus on items purchased from certain counties.
The program has an annual cap of $100 million per fiscal year through June 30, 2034.
Digital media projects can receive a 30%-35% tax credit with different requirements.
Applications considered on a first-come, first-served basis.
A production company’s NewJersey production costs, and in some cases total production costs, must becertified by a New Jersey licensed CPA.

NEW JERSEY MOTION PICTURES & FILM OFFICE

https://www.nj.gov/state/njfilm/index.shtml [email protected](973) 648-6279

Tax Incentives: HAWAII

Hawaii is popular among studios and large features, offering a refundable credit capped at $50M per fiscal year, which often gets used up quickly.

$22% on qualified production costs incurred on Oahu.
27% on the neighbor islands(Big Island, Kauai, Lanai, Maui, Molokai).
20% base credit earned on all expenditures and wages paid in-state.
5% bonus for filming on certain islands.
Total potential credits: 25% on Oahu and 32% on the neighbor islands.
Meet the minimum in-states pending requirement of at least $100,000
Reality shows and documentaries qualify for the tax credits.
Fringes qualify for the tax credits.
Certain productions with Internet-only distribution are eligible for the tax credits.
State and County location and facilities fees are considered qualified expenditures.
Insurance premiums from out-of-state companies and fees for a verification review from out-of-state CPA firms (unless registered in Hawaii) do not qualify.
Government-imposed fines, penalties, or interest incurred within Hawaii by the production do not qualify.
ALL banking fees and USPS postage expenditures do not qualify.
$50 million annual spending ceiling, with the option to claim from the subsequent year once the limit is reached.
$17 million per production credit cap for productions registered in 2023 CY or after.
Productions registered afterJan 1, 2023, are no longer required to secure a Verification (AUP) Review, but it is encouraged for filings with over $1M in qualified production costs.
Requires each taxpayer (filer) claiming the tax credit to submit a fee of 0.2% of the tax credit claimed by the qualified production.
Provide evidence of financial or in-kind contributions or educational/workforce development efforts valued at0.1% of the production's Hawaii Spend or $1000, whichever is greater.

HAWAII FILM OFFICE

http://filmoffice.hawaii.gov [email protected](808) 586-2570

Tax Incentives: UTAH

Utah offers are fundable credit that is capped at $6.7M per fiscal year.

State grant program mirrors credit program with a $500K expenditure threshold in UT.
20% base credit on expendituresand resident wages for under $1M in-state spending with a"significant" portion of resident crew.
20% credit on expenditures and non-resident crew wages for $1M+ in-state spending.
5% bonus for $1M+ expenditures with a "significant" (75%) portion of resident crew.
5% bonus for 75% of principal photography in "rural" areas.
100% financing required for application.
Resident fringes qualify.
Applications accepted on the15th every month.
Reality shows and documentaries qualify.

UTAH FILM COMMISSION

https://film.utah.gov/[email protected](800)453-8824

Tax Incentives: ARKANSAS

Arkansas has a rebate program with a $200K expenditure threshold that must be met in AR expenditures within a six-month period.

20% base credit earned on all in-state expenditures, including resident and non-resident wages paid.
The first $500,000 of wages paid per person qualifies for the incentive.
Fringes, such as pension, health, and welfare contributions, also qualify.
The incentive applies to reality shows and documentaries in addition to other qualified productions.
The Arkansas Digital Product Motion Picture Incentive is provided as either a rebate or a tax credit, mirroring each other in percentages.
The total qualifying incentive amount for each expenditure is 30%.
An additional 10% incentive is available for payroll of below-the-line employees who are full-time certified residents of Arkansas, veterans, or expenditures paid to a veteran-owned small business for qualified production costs.
An additional 5% incentive is available for either the payroll of below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county, or expenditures paid to a person or business for qualified production costs associated with a state-certified production project located in a Tier 3 or Tier 4 county.
The incentive program is scheduled to sunset on June 30, 2031.

Arkansas Production Alliance

http://www.arkansasproduction.com

Christopher Crane

[email protected](501) 682-7676

Tax Incentives: VIRGINIA

Virginia hosts arefundable tax credit program filled with bonuses capped at $6.5M per fiscal year.

VA offers a grant program as well that mirrors the tax credit without minimum expenditure requirements.
$250K expenditure threshold must be met in VA expenditures.
15% base credit earned on all in-state expenditures as well as resident and non-resident
10% bonuson resident wages for a show spending $250k-1M. 20% bonus on resident wages for a show spending $1M+.
5% bonus if filming in an economically distressed area.
10% bonuson resident wages for someone who is a first-time actor or crew member.
Only documentaries qualify.

VIRGINIA FILM OFFICE

http://www.film.virginia.org

Dawn Blacksten

[email protected](804) 535-5530

Tax Incentives: MARYLAND

Maryland offers a refundable tax credit program capped at $10M per fiscal year.

Maryland requires a minimum expenditure threshold of $250,000 in in-state expenditures.
There's a compensation cap of $500,000 per employee.
A 28% base credit is earned on all in-state expenditures, including resident and non-resident wages paid.
For certain TV shows, there's an additional 2% bonus on qualifying expenses.
Fringes, including health insurance premiums, pension contributions, and workers' compensation, qualify.
The tax credit is available exclusively for documentary productions.
As required by statute, a feature film or television series project must include a 5-second long static or animated logo promoting the State in the end credits for the life of the project, with a link to the State’s website (MarylandFilm.org) on the project’s website.

MARYLAND FILM OFFICE

http://www.marylandfilm.org [email protected](443) 865-9002

Tax Incentives: OKLAHOMA

Oklahoma’s rebate program is quickly becoming very popular, capped at $8M per fiscal year and looking to continue growth.

$25K expenditure threshold must be met in OK expenditures.
35% base credit earned on all in-state expenditures and resident wages paid.
Non-residents only qualify if they are an expatriate (born, attended school, or have parents in OK).
Non-residents with a loan-out registered in OK also qualify.
2% bonus for utilizing in-state sound facilities.
Residency forms required.
Reality shows and documentaries qualify.

OKLAHOMA FILM and MUSIC OFFICE

http://www.ok.gov/oklahomafilm/

Amanda Roberts

[email protected](405) 522-9635

Tax Incentives: OREGON

Media incentive programs in Oregon rebate25% of Oregon-based goods and services.
Additional cash payment of up to 26.2% of payroll wages for production personnel in the state.
Available to projects spending more than $1 million in the state.
Local OPIF (L-OPIF): For projects spending less than $1 million, produced locally, and utilizing at least 80% Oregon residents in cast and crew.
Regional OPIF (R-OPIF): Available to projects shooting outside the Portland Metro Area.
Non-scripted or commercial productions may be considered based on size and spending.
OPIF program, including L-OPIF and R-OPIF, does not sunset until 2030.
OPIF program is capped at $20 million annually.
Encourages early contact for application and budget submission due to the annual cap.

OREGON FILM & VIDEO OFFICE

http://www.oregonfilm.org [email protected](971) 254-4020

Tax Incentives: RHODE ISLAND

Tax Credit:30% of state-certified production costs in Rhode Island.

Produced by a Rhode Island-domiciled company
Requires a viable distribution plan.
Reality shows excluded.
Application submission, certification, and queue placement.
Submission of pre-production and final documents
Division of Taxation determines credit based on audit
$40M annual cap
$7M cap per project (waivable for qualifying productions).
Funds Source: Credit against state taxes.
Decision Makers: Steven Feinberg, Executive Director of RI Film & TV Office, and RI Division of Taxation.
Audit: Independent RI accountant certification, followed by Division of Taxation's audit.
DistributionTiming: Credits within 90 days after final application approval.
Sunset Date: July 1, 2027.

RHODE ISLAND FILM & TV OFFICE

http://www.film.ri.gov

Steven Feinberg

[email protected](401) 222-3456

Tax Incentives: WASHINGTON

Washington State offers an often overlooked $3.5M grant program, with recent changes that allow for a larger variety of productions to take advantage of the program.

Funding assistance is available for commercials in rural Washington, feature films, and episodic series in the state.

Minimum in-state spending thresholds:

$500,000 for Motion Pictures.
$300,000 per episode for Episodic Series.
$150,000 for Commercials.

Motion pictures and episodic series (less than six episodes): Up to 30% for qualified in-state expenditures.
Episodic series (six or more episodes): Up to 35% for qualified in-state expenditures.
Commercials (rural filming only): Up to 40% for qualified in-state expenditures.
Additional 10% on qualified in-state expenditures for projects filming in a rural county and/or telling the story of a historically underrepresented community.30% base credit for in-state expenditures and resident wages.
15% credit for non-resident below-the-line employees.
Above-the-line non-resident employees do not qualify.
5% bonus for producing a minimum of six episodes of a TV series in-state.
Reality shows qualify on a case-by-case basis, determined by the percentage of resident employees

FILM WASHINGTON

http://www.washingtonfilmworks.org http://http://www.filmwashington.com [email protected](206) 264-0667

Tax Incentives for: Washington

FILM WASHINGTON

Tax Incentives: MASSACHUSETTS

MASSACHUSETTS FILM OFFICE

Tax Incentives: New Mexico

NEW MEXICO FILM OFFICE

Tax Incentives for: GEORGIA

GEORGIA FILM AND TV PRODUCTION

Tax Incentives: CONNECTICUT

CONNECTICUT FILM, VIDEO& MEDIA OFFICE

Tax Incentives: ALABAMA

ALABAMA FILM OFFICE

Tax Incentives: COLORADO

COLORADO FILM COMMISSION

Tax Incentives: MINNESOTA

MINNESOTA FILM and TV BOARD

Tax Incentives: KENTUCKY

KENTUCKY FILM OFFICE

Tax Incentives: MAINE

MAINE FILM OFFICE

Tax Incentives: LOUISIANA

LOUISIANA FILM AND TELEVISION DEVELOPMENT

Tax Incentives: Texas

TEXAS FILM COMMISSION

Tax Incentives: NEVADA

NEVADA FILM OFFICE

Tax Incentives: PENNSYLVANIA

PENNSYLVANIA FILM OFFICE

Tax Incentives: OHIO

OHIO FILM COMMISSION

Tax Incentives: NORTH CAROLINA

North Carolina Film Office

Tax Incentives: Mississippi

MISSISSIPPI FILM OFFICE

Tax Incentives: New Jersey

NEW JERSEY MOTION PICTURES & FILM OFFICE

Tax Incentives: HAWAII

HAWAII FILM OFFICE

Tax Incentives: UTAH

UTAH FILM COMMISSION

Tax Incentives: ARKANSAS

Arkansas Production Alliance

Tax Incentives: VIRGINIA

VIRGINIA FILM OFFICE

Tax Incentives: MARYLAND

MARYLAND FILM OFFICE

Tax Incentives: OKLAHOMA

OKLAHOMA FILM and MUSIC OFFICE

Tax Incentives: OREGON

OREGON FILM & VIDEO OFFICE

Tax Incentives: RHODE ISLAND

RHODE ISLAND FILM & TV OFFICE

Tax Incentives: WASHINGTON

FILM WASHINGTON

Revolution Resource Center

Revolution Resource Center

Tax Incentives

Increase the ROI of your project by filming in a tax incentive state

Tax Incentives

Tax Incentives map