Minnesota

Submit an application no earlier than 90 days (six months for projects spending more than $1 million) PRIOR to the start of principal photography in Minnesota (MN) (projects that began principal photography in MN prior to applying are not eligible) and per the posted monthly application deadline; schedule a meeting with the Incentives Specialist before production begins; and submit the Rebate Expenditure Report or expenditure review by a CPA no later than 90 days from the completion of production activities in MN. Nonresident loan out companies for qualifying positions must be registered with the MN Secretary of State.

Qualified spend includes costs that are associated with all stages of production (except development) provided the payments are made to MN companies or for services performed in MN; labor costs paid for each resident; and wages for one nonresident ATL producer, one nonresident ATL director and any nonresident ATL principal acting talent fees for time worked in MN, provided the required MN income tax is withheld. Qualifying wages for each qualifying nonresident position are capped at the first $400k or $500k depending on whether the project is accessing the 25% or 20% incentive, respectively. In either case, the reimbursement that may be earned by the one nonresident ATL director, the one nonresident ATL producer, and each nonresident principal actor is capped at $100k per worker. For each qualifying producer (resident or nonresident), the amount of salary that is eligible for reimbursement is capped at 3% of the total submitted eligible MN expenditures. For the nonresident producer, the reimbursement is further limited to the $100,000 cap. If an individual holds more than one ATL position, only one position is eligible once for reimbursement. Nonresident below-the-line labor and expenses incurred/paid before project certification (the date on the project certification letter) are not eligible for reimbursement.

This program is not administered on a first-come, first-served basis except for commercials or postproduction only projects. Projects are evaluated for certification based on a 250-point system with up to 190 points available for economic impact and key personnel. The remaining 60 points are evenly split between MN production days, MN locations, and distribution. Productions may earn a cash rebate of 20% or 25% by meeting the requirements described above. Minnesota also offers a postproduction only rebate of 20%-25% for productions that incur qualified spend of at least $100,000.