Idaho

PRIOR to commencing work on the production, submit an application to the Idaho Department of Commerce; meet the minimum in-state spending requirement of $200,000; and, ensure that 35% of crew working in Idaho on the certified production are Idaho residents as verified by a state certified driver’s license or identification card.

Qualified spend includes production goods and services incurred in Idaho, below-the-line labor for both residents and nonresidents, and other reasonable in-state direct expenditures. Production expenses do not include marketing and advertising costs, star salaries, producer and director salaries, script costs, and other indirect costs.

This program is not administered on a first-come, first-served basis. Idaho provides for a cash rebate of not more than 20% of qualified expenditures up to a maximum of $500,000 per project. The minimum in-state spend requirement is $200,000 (per episode for television projects). A CPA review of costs is not required and there is no screen credit requirement. This incentive program is scheduled to sunset on June 30, 2020. This program is not currently funded.

Animation
Award Shows
Commercials
Direct To Streaming
Documentaries
E-Sports
Game Shows
Industry/Corporate Training
Infomercials
Interactive Media & Video Games
Interactive Website
Internet Broadcasts
Music Videos
Postproduction (Standalone)
Reality Shows
Talk Shows
Theatrical Stage Productions
Trailers
Webisodes
Idaho INCENTIVES
INCENTIVE RATES
TYPE OF INCENTIVE

Rebate

PER PROJECT INCENTIVE CAP

$500k

MINIMUM SPEND

$200k

FUNDING CAP

Program Is Not Currently Funded

QUALIFIED LABOR

Each BTL Resident
& BTL Nonresident

IS LOAN OUT WITHHOLDING/REGISTRATION REQUIRED No / No
SCREEN CREDIT No
AUDIT REQUIRED No
SUNSET DATE 6/30/2020
ENACTED BILL NUMBER

H 592
H 498

Production Incentives Map
Incentives Comparison Tool
Incentives Newsletter