Arizona

Use an in-state qualified production facility to produce the motion picture production or if the motion picture is filmed primarily at a practical location, produce and film primarily in-state and perform ALL preproduction, postproduction, and editing at an industry standard facility in-state, if a facility is available; maintain the production company’s full-time production labor positions in-state; include an acknowledgment in the credits that the production was filmed in Arizona; and submit an audited statement completed by an in-state certified public accountant.

Qualified spend includes ALL compensation paid to above-the-line and below-the-line workers (residents and nonresidents) plus direct in-state nonpayroll expenditures including but not limited to: set construction and operations, wardrobe, accessories, and related services; photography, sound synchronization, lightning, editing, rental of qualified production facilities, catered food purchased from a qualified production facility, and rental equipment.

This program is administered on a first-come, first-served basis. Eligible production companies may earn a 20% refundable tax credit on the total qualified production expenditures if total spend exceeds $35 million; 17.5% if total spend is more than $10 million but less than $35 million; and 15% if total spend is $10 million or less. All compensation paid to above-the-line and below-the-line workers (residents and nonresidents) for services incurred and taxable in-state may qualify for the incentive. Resident below-the-line labor costs earn an additional 2.5%. An additional 2.5% of the total amount of qualified production costs may be earned if: the production company uses a qualified production facility in Arizona to produce the motion picture production or the production company filmed primarily at a practical location, produces and films the project primarily in Arizona AND performs ALL preproduction, postproduction and editing at an in-state qualified production facility. A qualified motion picture produced and filmed in association with a long-term tenant, as defined, of a qualified production facility may earn an additional 2.5% of the total amount of qualified production costs. No more than $25 million may be awarded in any calendar year for projects that qualify by filming primarily at a practical location in Arizona. This program is scheduled to sunset on December 31, 2043.