Requirements: Be a taxable Canadian entity; have a permanent establishment in Canada; be primarily in the business of film/video production or film/video production services; own the production’s copyright during the production period or have a direct contract with the owner of the copyright; submit an application for an Accreditation Certificate along with a Canadian Dollar (CAD) 5,000 administrative fee to CAVCO any time after the production’s budget is locked and a detailed synopsis of the production can be provided; during the 24-month period after the start of principal photography anywhere, meet the appropriate global minimum spending requirement of more than CAD 100,000 (approximately USD 74,000) per episode for productions less than 30 minutes, more than CAD 200,000 per episode for productions 30 minutes or longer, or more than CAD 1 million for feature films or any other productions; and, file a tax return accompanied by the Accreditation Certificate and other required documents.

Qualified Spend: Qualified Canadian labor includes salaries paid to Canadian residents or taxable Canadian corporations for services provided in Canada and incurred from the final script stage to the end of the postproduction stage. Costs which are not eligible include the salaries of nonresidents, the cost of advertising, marketing, promotion, market research, and any amount related in any way to another film or video production.

Summary: This incentive program is administered on a first-come, first-served basis. The Film or Video Production Service Tax Credit (PSTC) is a refundable tax credit equal to 16% of qualified Canadian labor expenditures that were incurred in Canada (reduced by any other assistance received, such as the provincial incentives). A corporation must have an Accreditation Certificate before it can apply for the tax credit. The Canada Revenue Agency will determine the amount of the tax credit a production company is entitled to after a tax return and the required documentation is filed.

Requirements: Submit an application to the Jacksonville Film & Television Office (JFTO) no more than 180 days PRIOR to the start of principal photography in Jacksonville but not later than 30 business days before the first day of principal photography or project start date in Jacksonville; start principal photography no more than 45 days prior to or after the start date on the application; be a feature film intended for theatrical release or direct to streaming or a television pilot or series; provide a copy of the distribution agreement; have at least one “qualified producer” attached to the project; spend a minimum of $50,000 on qualified expenditures in Duval County with at least 80% of total projected expenditures being incurred in Duval County; provide proof of funding (a letter of intent does not meet this requirement) within 90 days of the application date or prior to the start date of the project, whichever occurs first; and, if desired, submit the Request for Confidentiality Form.

Qualified Spend: Qualified spend includes the salary payments to Duval County residents for services performed in Duval County during preproduction, principal photography, and postproduction and payments for goods and services made to businesses registered in Duval County. Duval County must be your permanent home in order to be considered a resident.

Summary: This program is not administered on a first-come, first-served basis. JFTO prioritizes all qualified productions on its positive economic impact to Duval County. High-impact television series will be given priority. Jacksonville offers a grant equal to 10% of qualified nonpayroll spend and resident labor. The maximum incentive a project, production company, or parent company may earn is limited to $50,000 per fiscal year. Certification of the grant is tied to the fiscal year in which the production is scheduled for completion.

Requirements: PRIOR to the start of principal photography, file a Business Development Program application with the St. Petersburg/Clearwater Film Commission; enter into an agreement with Pinellas County Government; agree upon marketing deliverable items such as the date and location of screening, wording for credits, etc.; and, submit an expenditure report or other industry standard accounting summary along with all invoices and receipts. Film SPC will provide a complete list of all contractually mandated deliverables.

Qualified Spend: Qualified spend includes local expenditures, such as above-the-line and below-the-line wages, location fees, hotels, food, construction materials, props, travel, etc. purchased or rented from a business with a local address. Nonresident wages can qualify through the use of a local production services company.

Summary: This program is administered on a combination of a first-come, first-served basis and a review/approval of the production project by the film commission. Productions are evaluated based on size of the budget, local spend, and marketing value to the county. Pinellas County, St. Petersburg/Clearwater area, offers a Business Development Marketing Program that offers a rebate of up to 30% on qualified expenditures, above-the-line and below-the-line, occurring within Pinellas County\'s 24 municipalities. The initial 10% is based on local expenditures. An additional 10-20% is based upon tourism deliverables such as saying the name of the area in the project, on screen beauty shots of beaches, landmarks, etc. Based upon the information provided, the Film Commission will determine the cash rebate amount, providing an initial dollar amount. This initial amount is contingent upon the monies spent locally and the production\'s traditional and social media marketing value. Rebates may be paid out in as little as 90-days from the receipt of all contractual deliverables.

Requirements: Submit an Initial Application to the Film Rebate Program at least 45 days but not more than one year PRIOR to the start of principal photography in San Francisco; apply for a Business License with the Office of the Treasurer and Tax Collector; locate the production office within the City and County of San Francisco; for productions with a total budget of $3 million or less, film at least 55% of principal photography in San Francisco or film at least 65% of principal photography in San Francisco for productions with a total budget of more than $3 million; comply with First Source Hiring Program requirements; utilize the services of an experienced Location Manager who is a member of the local union affiliate; submit a Final Application no more than 45 days after the completion of principal photography in San Francisco; include an acknowledgement in the end credits that the production was filmed in the City and County of San Francisco; and, agree to pay all obligations the production company has incurred in the City and County.

Qualified Spend: Costs which qualify for the refund include: fees paid to City departments for the use of City property, equipment, or employees; fees paid to City departments for the use of property leased by the City; police services (on location, traffic control officers, etc.) provided that such services do not exceed four police officers per day for a total of 12 hours maximum per day that services are required; any daily use fees charged by the San Francisco Film Commission, including street closure fees.

Summary: This program is administered on a first-come, first-served basis. San Francisco offers a refund up to $600,000 per feature film, documentary, or television/web series on fees. Television series or web series are limited to $600,000 in rebate payments per season. Production days qualify on sound stages or other qualifying interiors and within the forty-nine square miles of the City and County of San Francisco. Upon meeting the filming requirements, the production company may request a refund directly from the San Francisco Film Commission of all eligible City fees. Productions with more than one hundred fifty days of principal photography in the City and County of San Francisco may apply for the rebate of costs on a rolling basis every six months. This incentive program is scheduled to sunset on June 30, 2028.

Requirements: Santa Clarita offers three options to earn rebates of basic permit fees and portions of the hotel occupancy taxes. Under option 1, the City will refund the basic film permit fees to productions based at an approved location in the Santa Clarita Valley for a minimum of four consecutive weeks or a production that pulls four or more City of Santa Clarita film permits within a specified time period (eligible production genres under this option include: feature-length films, episodic television series, television pilots, television movies/mini-series, commercials, and music videos). Under option 2, the City will refund the basic film permit fees to a production that is approved for the California Film & Television Tax Credit Program. And, under option 3, the City will refund fifty percent of the Transient Occupancy Taxes collected (up to 5 percent) within the City with a maximum refund of $7,500 for productions that purchase a minimum of 50 room nights, for any production related stay, within a 30 day period at a hotel located within the City of Santa Clarita and that films at an approved location in the Santa Clarita Valley.

Qualified Spend: Qualified spend includes basic City of Santa Clarita film permit fee(s), hotel occupancy taxes, and reduced costs of safety personnel.

Summary: This program is administered on a first-come, first-served basis; however, productions currently based in the City of Santa Clarita will be given priority. Under Options (1) and (2) above, the city will refund the basic film permit fee(s) incurred by productions. Under Option (3), the city will refund 50% of the Transient Occupancy Taxes (up to five percent) collected within the City of Santa Clarita with a maximum refund of $7,500. The City of Santa Clarita also offers its LA County Sheriff Deputies’ contract rate to productions filming in the city which results in a savings of up to $25 per hour when compared to private entity rates. The process of ordering and paying for LA County Sheriff Deputies is handled by the Santa Clarita Film Office as part of the permitting process. Santa Clarita consists of the following zip codes: 91321, 91350, 91351, 91354, 91355, 91381, 91382, 91383, 91384, 91387, 91390, and 93510.

Requirements: Submit an application within 45 days of completion of whatever portion of the project is completed in Sarasota County along with a completed General Production/Postproduction Expenditure Categories/Rebate Form; provide itemized invoices and bills (or statements or other documents showing details of fees/charges or expense amounts) with proof of payment in full; for any labor costs, provide two forms of ID with matching Sarasota County address (e.g. a valid Florida driver’s license and current utility bill or similar document that includes matching name and address showing proof of Sarasota County residency).

Qualified Spend: Generally, qualified spend consists of most expenditures for costs incurred and paid in Sarasota County or its municipalities for production and postproduction goods, services, labor, or other activities performed by businesses and residents of Sarasota County or its municipalities, excluding alcohol and tobacco in any form. See General Production/Postproduction Expenditure Categories/Rebate Form for qualifying expenditures. Sarasota County government fees and charges eligible for the rebate include: county permits, parking, law enforcement sheriffs, fire, emergency services, marine patrol, road closures, use of County-owned lands, buildings, equipment, or other assets and resources including the use of County staff.

Summary: This program is administered on a first-come, first-served basis. Production companies may earn a rebate equal to 100% of Sarasota County government fees/charges and up to 20% of non-county government qualified expenditures and resident labor costs up to the applicable caps. The rebate percentage on total qualified nongovernmental expenditures and total resident labor costs are calculated as follows: $1,000 – $5,999 earns 10%; $6,000 – $10,999 earns 12.5%; $11,000 – $20,999 earns 15%; $21,000 – $30,999 earns 17.5%; and, $31,000 or more earns 20%. Sarasota County includes the municipalities of: City of Sarasota; City of Venice; portions of the City of North Port and Town of Longboat Key; the five barrier islands of Longboat, Lido, Siesta, Casey, and Manasota keys; and, unincorporated areas of Sarasota County.

Requirements: PRIOR to applying, meet with the Savannah Regional Film Commission (SRFC) and spend at least two days scouting; apply at least seven business days but not more than 90 days PRIOR to the start of principal photography in Chatham County; locate the main production office in Chatham County; show proof of funding amounting to at least 30% of the total budget; 50% of shooting days must occur within 60 miles of Savannah’s City Hall; meet the minimum qualified spend requirement in Chatham County of $500,000 for feature films and pilots with a total production budget of at least $4 million or $500,000 for Television or Internet-Distributed Episodic Production with a minimum of five episodes per season and a total budget of $5 million per series; display the SRFC logo in end credits immediately after the Georgia logo; add SRFC’s Executive Director and Office Manager to distro list during preproduction and production; and, submit the necessary documentation for audit within 120 days of the completion of principal photography in Chatham County (or postproduction, if performed in Chatham County).

Qualified Spend: Qualified spend consists of expenses incurred with a company officially operating in Chatham County, including but not limited to: rentals, purchases, airfare, hotels, per diem, casting fees, picture cars, parking, gas and oil, catering (labor/food), craft service, gratuities, animals, security and police, healthcare professionals, site rentals, and, production services companies. Only below-the-line Chatham County resident labor (including assistants to directors and producers, day players, and casting fees on day players) and background players with proof that their main residence is within 60 miles from Savannah’s City Hall will qualify.

Summary: This program is administered on a combination of a first-come, first-served basis and a review/approval of the production project by senior SEDA staff and legal counsel. Savannah offers a rebate equal to 10% of qualified local nonpayroll spend and resident labor for productions that shoot at least 50% of principal photography days within 60 miles of Savannah’s City Hall and meet the minimum spend, episodic, and budget requirements. There is a program funding cap of $1 million per calendar year and an incentive per project cap of $100,000 for a feature film or TV pilot and $250,000 per calendar year for a qualifying television or internet-distributed episodic production. An applicant for a feature film or TV pilot can qualify only once per year unless the budget exceeds $15 million.  

Requirements: Apply with the City of Shreveport Film Office upon executing a lease or rental agreement for production office space; enter into an agreement with the City for the incentive payment; meet the minimum spending requirement in Caddo Parish of at least $300,000 in expenditures such as lodging for cast and crew, lease and rental expenses, and other production and postproduction expenses; use either a production office or a soundstage located within Caddo Parish; and, request a rebate payment no more than 180 days after the production’s activities in the City are completed.

Qualified Spend: Expenses eligible for the rebate include the City of Shreveport’s sales taxes paid on: lodging; lease and rental expenses including equipment and automobiles; food; supplies; props; postproduction; and, any other costs where the City of Shreveport sales tax is paid.

Summary: This program is administered on a first-come, first-served basis. The City of Shreveport offers a rebate of the 2.5% city sales taxes paid on lodging, lease, rental, and other production expenses that are incurred within the City. Although there is not an annual funding cap, there is a per project rebate cap of $150,000 for new productions, and $165,000 for subsequent productions completed within 12 months of a prior production which meet the requirements listed above. The City of Shreveport also offers free use of most government buildings for shooting purposes. The per project funding cap will be increased by $10,000 for productions which utilize a Caddo Parish-based postproduction company.

Requirements: Submit an initial application to the Film Incentive Review Panel for pre-approval; secure a viable commercial distribution plan; establish the principal Louisiana production office within St. Bernard Parish or utilize a soundstage facility within the parish; satisfy the minimum spend requirement of $150,000; include the \"Filmed in St. Bernard Parish, Louisiana\" logo in its credits, and further to provide St. Bernard Parish with at least 2 still shots to be used in St. Bernard Parish promotional activities; engage an independent Louisiana-licensed CPA to provide an audited report of qualifying expenditures; and, request final payment no later than 24 months from the beginning of the production office lease agreement term. If qualifying by establishing the principal production offices within the parish, all production office operations must be performed from that location and not at alternative locations within Louisiana.

Qualified Spend: Qualified spend includes but is not limited to lodging expenses for cast and crew that was incurred in St. Bernard Parish establishments which pay sales, hotel/motel, occupational license, or ad valorem taxes in the parish; payroll expenses of natural persons that reside in St. Bernard Parish for at least six months prior to commencing work on a qualified production; all lease or rental expenses for a sound stage or location/production offices in the parish; and, other production expenses incurred at an establishment located within St. Bernard Parish which pays occupational license or sales tax in the parish. Eligible travel expenses are limited to those related to trips beginning and ending within St. Bernard Parish, provided a travel agency located within the parish is used.

Summary: This program is administered on a first-come, first-served basis. St. Bernard Parish provides a 3.5% rebate on qualified costs related to lodging, payroll, and other local production expenditures. All production activity must be conducted from the St. Bernard Parish production office to qualify. When production is complete, an audited report verifying all eligible costs must be submitted to the St. Bernard Parish Office of Film & Television. Final payment will be issued only if requested within 24 months of the start of production office lease agreement. The maximum incentive each project may earn is $100,000.

Requirements: For Stream II, be incorporated in Nova Scotia or continued as a Nova Scotian company through a Certificate of Continuance and be in good standing with the Registry of Joint Stock Companies (the corporation may be owned by either foreign or Nova Scotian owners BUT Nova Scotian owners must own less than 50%); have a permanent establishment in Nova Scotia; submit a complete application PRIOR to commencement of principal photography anywhere; provide written evidence of a commercial license agreement and evidence of 75% confirmed financing for projects with budgets of CAD 1 million (approximately USD 742,000) or greater (50% for projects under CAD 1 million); and, include an application fee equal to 0.5% of the Nova Scotia total eligible costs budget to a maximum of CAD 5,000 plus HST payable by a nonrefundable application charge of CAD 250 plus HST (at the time of the application) and the balance held back from the disbursement of funds under the Incentive Agreement. Where eight (8) or fewer of the 16 eligible Head of Department (HOD) positions are filled, half of the positions, rounded to the highest whole number, must be filled by Nova Scotia residents. Where nine or more HOD positions are filled, a minimum of four must be filled by Nova Scotia residents. The overall incentive percentage will be reduced by 0.5% for each resident HOD below the minimum requirement that is not hired.

Qualified Spend: Qualified costs include all expenditures where the good or service is purchased from -a Nova Scotia-based supplier with a permanent physical establishment within Nova Scotia, and is supplied, receipted, consumed or performed in Nova Scotia. Payments made to Nova Scotia residents for work done outside of Nova Scotia also qualify for the incentive. The maximum rebate that may be earned on the salary paid to each individual for services performed on the project is CAD 150,000.

Summary: This program is administered on a first-come, first-served basis. The Stream II program offers a refundable incentive equal to 25%–31% (with bonuses) of eligible Nova Scotia costs. Projects that are eligible for the Digital Media Tax Credit, the Digital Animation Tax Credit, or any other Nova Scotia tax credit program are not eligible for the Nova Scotia Film & Television Production Incentive. The Fund shall be subject to a review no later than the 2025-2026 fiscal year.

Requirements:  Submit a complete application to the Secretary of Commerce at least 30 days PRIOR to the event/broadcast date; meet the minimum spending requirement of at least $150k in qualifying expenses per event; submit all the qualifying expenses for the production and data substantiating the qualifying expenses, including documentation on the net expenditure on equipment and other tangible personal property to an independent certified public accountant licensed in the State.

Qualified Spend: Qualified spend includes: goods and services leased or purchased in the state that are directly related to preproduction, production, and postproduction; the first $1 million of compensation paid directly or indirectly to each resident and nonresident on which North Carolina withholding tax has been remitted to the Department of Revenue (DOR); employee fringe contributions but not the employer share of payroll taxes; and per diems, stipends, and living allowances paid for work done in the state. All payments made to a loan out company for services provided in North Carolina are subject to 4% withholding. Qualified spend does not include costs for development, marketing, distribution, financing, and production insurance coverage related to the production. Qualifying costs incurred up to 30 days prior to actual event/production date and up to 7 days after the actual event/production may be considered eligible for the grant.

Summary: This program is not administered on a first-come, first-served basis. Priority will be given to productions that are reasonably anticipated to maximize the benefit to North Carolina as determined by the factors specified in the program statute. Esports event, defined as a scheduled form of multiplayer video game competition, particularly between professional players, individually or as teams, organized by an amateur, collegiate, or professional organization, institution, or association that is broadcast live or in a recorded format. An Esports event is not considered a live sporting event. North Carolina offers a grant of up to 25% of qualifying expenses. The program may award up to $5 million each fiscal year (7/1 – 6/30) and there is not a limit (other than the $5 million award cap) on how much a single event may earn.

Requirements:  Apply to the IEDC during the application window; be financially viable and have positive economic ramifications for the state; and submit a report prepared by an independent certified public accountant licensed in the state. Projects must be completed within two years of being approved for the incentive. Loan out companies must register with the Indiana Department of Revenue.

Qualified Spend: Qualified spend includes but is not limited to expenses for: locations, facilities, offices, acquisitions, production props, wardrobes, special effects, accessories, etc.; the first $500,000 of wages paid to each resident and nonresident above-the-line worker; and all wage payments to resident and nonresident below-the-line workers. Costs incurred prior to submitting an application do not qualify.

Summary: This program is not administered on a first-come, first-served basis. Applications will be evaluated on their individual merits and only those projects expected to have a positive return on investment to the state will be considered. Indiana offers a nonrefundable nontransferable base credit equal to 20% of qualified nonpayroll expenditures, 20% of the first $500,000 paid to each resident and nonresident above-the-line worker, 20% of the total labor costs for nonresident below-the-line workers; and 25% of the total resident below-the-line labor costs. An additional credit equal to 5% (not to exceed a total of 30%) of qualified production expenses may be awarded for each of the following qualifiers: 1) at least 20% of the overall workforce (including student and intern staff) must be Indiana residents, 2) add an IEDC-approved Indiana brand to the qualified production’s credits. The annual funding is capped at $5 million for fiscal year 2023 (July 1 – June 30). This program is scheduled to sunset on June 30, 2027.

Requirements: Submit a complete application PRIOR to commencement of principal photography anywhere; be a new production (not repackaged or re-versioned); spend at least $25,000 before HST in PEI; provide written evidence of a commercial license agreement, as defined; provide a financing structure and budget in industry-standard format, and demonstrate that the production is fully financed; include onscreen advertising and promotional material credit, as determined by IPEI, in the end credits; demonstrate all necessary insurance and performance bonds (where required) are in place; and if final production costs are greater than $500,000, submit a Review Engagement Report and audited financial statements prepared by a certified third-party accountant. Projects that are eligible and approved for other forms of financial assistance from any other department or agency of the PEI Provincial Government may not be eligible for the Fund. Recipients of funding are required to fulfill the specific requirements detailed in the Letter of Offer, which supersede obligation information provided in guidelines.

Qualified Spend: Qualified costs include all expenditures where the good or service is purchased from a Prince Edward Island–based supplier with a permanent physical establishment within Prince Edward Island, and is leased, used, provided, or consumed in Prince Edward Island. Wages paid to Prince Edward Island residents and deemed labor also qualify for the incentive. Deemed salaries will be capped at 30% of total eligible PEI resident wages and must be pre-approved by Innovation PEI to be an eligible cost. The deeming provision does not apply to producers, directors, actors, or any above-the-line position.

Summary: This program is not administered on a first-come, first-served basis. Applications will be evaluated on a number of factors including the economic impact of the project in Prince Edward Island. The program offers a rebate equal to a base rate of 32% of eligible Prince Edward Island expenditures for work completed in Prince Edward Island with the opportunity to earn additional bonuses of 2% for series productions and 1% for productions by PEI producers, or co-productions where the PEI producer has at least 25% control. The PEI Film Production Fund will be available until March 31, 2024, at which time it will be evaluated.

Requirements: Register the production company with the Minnesota (MN) Secretary of State; schedule and participate in a pre-application consultation with MN Film and TV; submit an online application at least 30 days but not more than 90 days PRIOR to the start of principal photography in MN and receive a Credit Allocation Certificate prior to beginning principal photography; meet the minimum qualified spend requirement in each tax year; employ MN residents to the extent practicable; be prepared to submit proof that the project is at least 75% funded; promote MN by visibly displaying a static or animated logo approved by DEED lasting at least five seconds in the end credits before the below-the-line crew crawl for the life of the project; remain in good business standing with the MN Secretary of State; obtain and submit a tax clearance statement from the MN Department of Revenue; and within 30 days of project completion, or January 31 of the following tax year (of an Allocation Certificate), whichever is earliest, commission an independent audit by an independent certified public accountant licensed in the state of MN to verify the amount of eligible production costs related to the project.

Qualified Spend: Qualified spend includes direct costs of production incurred in and paid to a MN company, as defined, including, production-related services, such as legal, audit, accounting; below-the-line compensation paid to MN residents; above-the-line compensation paid to MN resident writers or actors; and the first $500,000 in wages paid to each above-the-line resident producer or director and the first $500,000 in wages paid to one nonresident producer, one nonresident director, and nonresident principal acting talent, provided that the required MN withholding taxes are remitted. Individuals that hold more than one position are only eligible once. Expenses incurred PRIOR to the date on the project allocation certificate are not eligible.

Summary: This program is administered on a first-come, first-served basis. MN offers a transferable tax credit up to 25% of qualified spend. The program has annual funding of $4,950,000 per calendar year. If the project will not be completed within the calendar year, an application for each calendar year must be submitted. The credit is claimed on the tax return for the year the eligible expenses were incurred. Tax Credit Certificates are issued within 60 days after the auditor’s report is reviewed. This program is scheduled to sunset December 31, 2024.

Requirements: Register the applicant company with Yukon Corporate Affairs; PRIOR to the commencement of principal photography in Yukon, submit a complete application to MD; provide letter of commitment, license agreement or deal memo from an Eligible Trigger (TV Network, Online Service, Distribution Company); have a Yukon business address; applications seeking letters of commitment (“comfort letters”) must demonstrate that a minimum of 30% of funding (not including the amount requested from the Media Production Fund) is in place; and have a minimum of 3 Yukoners in key positions. Productions that retain a minimum of 51% ownership by Yukon Corporations and/or eligible Yukon Residents will be eligible for an additional 5% rebate.

Qualified Spend: Eligible Yukon costs include: development costs; salary, wages or other remuneration of certain production personnel; costs for the rental of production equipment; postproduction costs; unit publicity costs incurred during production; producer fees and corporate overhead; accounting fees; arm’s-length legal costs; and 25%-40% of a trainer’s wages for the period during which they are actively transferring skills to Yukon Labor being trained in Key Positions. Nonresident labor directly related to training qualifies if they are part of training/mentorship (up to five training positions per project). If no qualified Yukon labor is available to fill a Key Position, then MD in its sole discretion may accept Yukon labor being trained in a Key Position as meeting this requirement if: the trainer in the Key Position is recognized by the appropriate unions as being fully qualified to train for the position; training provided conforms to accepted standards; the Yukon labor has demonstrated experience in the same department as the task; and the Yukon labor’s training and career opportunities are not well-enough established to be recognized as qualified and experienced in the Key Position. Related party investments that exceed 25% of the total of maximum producer fees and corporate overhead cap will not be considered in the funding calculation. Costs incurred more than 12 months prior to the Applicant entering into an eligible production funding agreement are not eligible costs, with the exception of development costs for a project funded through MD’s Development Fund.

Summary: This program is administered on a first-come, first-served basis. If multiple complete applications are submitted within 10 business days from the opening date and the sum of the total of eligible rebates is greater than the available funding, the applications will be assessed and prioritized based on the economic benefit to the Yukon province. Yukon offers a minimum rebate of 25% of approved Yukon spend with the opportunity for additional bumps if the project has Yukon ownership and/or if the number of Yukon residents in key positions exceeds the minimum requirement. The maximum potential rebate is 40% of total qualifying Yukon spend.

Requirements: Be a resident production company or a non-Virgin Islands entity licensed to do business in the USVI; schedule a Pre-Application meeting with the USVI Economic Development Authority (USVIEDA) and Department of Tourism to discuss project, processes, timelines, list of CPAs’, etc; submit a complete application to the Economic Development Authority no earlier than 120 days before and no later than 30 days after the start of principal photography, along with a nonrefundable application fee of $500; begin production activity no later than 90 days after approval; meet the minimum qualified spend of $250,000; see that a minimum of 20% of the workforce (including crew, extras, actors, and up to three paid interns) are USVI residents; agree that an above-the-line crew member will be available to speak at a local school or university where practicable; and, include a screen credit.

Qualified Spend: QPE include costs for preproduction (including scouting activities) production, and postproduction incurred in the USVI which are directly used in a qualified production activity; the first $500,000 of each resident employee’s (or loan out’s) salary, wage, or other compensation, including related benefits; airfare if purchased through a USVI based travel company; insurance costs and bonding fees if purchased through an insurance agency licensed in the USVI; and, other direct costs of producing the project in accordance with generally accepted entertainment industry practices..

Summary: This program is not administered on a first-come, first-served basis. Priority for the rebate is given to resident production companies that impact the local economy with new money and/or promotes the destination to appropriate project demographics outside the U.S. Virgin Islands. A qualified production company may access one or more of the incentives offered. The applicable percentage for the transferable tax credit incentive is based on the percentage of USVI residents that make up the total workforce. Earn 10%, 15%, or 17% of the first $500,000 paid to each USVI resident when the workforce is made up of 20% to 25%, 25.1% to 30%, or more than 30% of USVI residents, respectively. Additionally, a production company may earn a 9% rebate on QPE (which includes the first $500,000 of each resident’s wage). USVI offers a bonus equal to 10% of total QPE if an approved production includes a qualified USVI promotion PLUS another 10% of total QPE if the production activities take place in St. Croix. Reduced hotel tax rates are also available based upon length of stay and amount spent in USVI.  

Requirements: Submit a complete application PRIOR to the end of principal photography; pay a mandatory filing fee equal to 1% of the qualified local spend, up to a maximum of $250,000 (50% of the filing fee must be paid upon approval of your application and the remaining 50% once the Film Commissioner has confirmed that the applicable tax credits have become available); within 30 calendar days after the approval date of the Decree, shall unconditionally accept the Decree by means of a sworn statement; demonstrate that the film project is ready for preproduction with a complete balanced financing plan; begin principal photography within 120 days of the issuance of the Decree; comply with required set visits for Department of Economic Development and Commerce (DEDC) officials; provide screen credit in the ends credits of the project; episodic series, mini-series, and pilots must provide an “air date”; provide all accounting files to the auditor within 60 days from the completion of principal photography or the completion of postproduction if performed in PR; submit an audit report prepared by an independent certified public accountant within 90 days of receiving the accounting files from production. Loan out companies must register to do business with the Secretary of State.

Qualified Spend: Qualified spend includes payments for salaries and wages made to residents and qualified nonresidents along with payments made for goods and services provided by a Puerto Rico (PR) vendor when incurred directly in the production of a film project including development (if more than 50% of principal photography is shot in PR), preproduction, production, and postproduction. Nonresident wages for both above-the-line and below-the-line workers are subject to 20% PR tax withholding. Qualifying expenditures made up to 60 days prior to filing the application may be eligible for the incentive. PR resident producer fees are capped to 10% of the project’s PR budget.

Summary: This program is not administered on a first-come, first-served basis. DEDC will evaluate each application and issue a Decree to the film project, if it is in the best social and economic interest of PR. PR offers a transferable tax credit equal to 40% of the qualified local spend and resident labor and, 20% of all nonresident costs. Payments representing wages, fringe benefits, per diems, or fees made to any nonresident (individual or loan out, cast or crew) for services rendered in PR are subject to 20% PR withholding. Postproduction only projects may earn a credit of up to $500,000 per project.

Requirements: Be a qualified commercial production company (QCPC) exercising control over all relevant phases of production; incur at least 75% of the production costs (excluding post production costs) within New York State; meet the minimum spending requirements of over $500,000 (Downstate Credit) or over $100,000 (Upstate Credit); and, file an application by April 1 of the year following that in which the costs were incurred. Eligible projects must be recorded for distribution via radio, TV, cable, satellite, or cinema and, unless specifically authorized, cannot exceed 180 seconds in length.

Qualified Spend: Qualified production costs are expenditures incurred directly in New York State for general preproduction, production, and post production costs, and include most below-the-line costs, such as costs for technical and crew production, use of commercial production facilities and/or locations costs, props, makeup, wardrobe, etc. Costs for the story, script, and compensation for writers, directors, music directors, producers, and performers, excluding background actors and musicians, are specifically excluded from the definition of qualified costs.

Summary: This program is not administered on a first-come, first-served basis. A credit equal to 5% of the qualified costs exceeding the respective minimum spend requirement is available for filming in Downstate areas within the Metropolitan Commuter Transportation District (MCTD) (“Downstate Credit”) and in Upstate areas located outside the MCTD (“Upstate Credit”). The Growth Credit provides for a credit equal to 20% of the increase in similar costs from the prior year to the current year, up to an annual maximum credit of $300,000. To qualify for the Growth Credit, the QCPC will need to demonstrate that the total of all qualified costs for qualifying commercials produced during the current year was greater than the average of similar costs incurred in the three preceding years. Applicable costs may be eligible for the Growth Credit and the Upstate/Downstate credits. Annual funding is allocated across the three credits as follows: Downstate ($3 million), Upstate ($3 million), and Growth ($1 million). Credits are distributed on a pro-rata basis among applicants for each respective credit. Any unassigned funds remaining after apportionment of the Upstate Credit may be distributed among the Growth Credit applicants. At the time of publication, legislation was being discussed to extend the sunset date.

Requirements: Submit an application to the Jefferson Parish Film Office; meet the minimum spending requirement in Jefferson Parish of at least $150,000; have a viable multimarket commercial distribution plan; have its principal Louisiana production office located within the parish and perform all office operations at that location or use a sound stage facility in Jefferson Parish; and, include a “Filmed in Jefferson” logo in the end credits.

Qualified Spend: Qualified spend includes: all local spend acquired from a source or performed within the parish, including set construction/operations, wardrobe, make-up, editing, insurance and bonding if purchased through a company located in the parish; travel beginning and ending in the parish, if booked through a local travel agency; lodging in Jefferson Parish; and, payroll, including related benefits, for cast and crew who are, and for a period of at least six months prior to commencing work on the project, were residents of Jefferson Parish. Postproduction expenditures for marketing and distribution are not eligible for the rebate.

Summary: This program is administered on a first-come, first-served basis. The program allows for a cash rebate equal to 3% of the local spend in Jefferson Parish and of the payroll for residents of Jefferson Parish. Upon reaching the $150,000 minimum spend requirement, applicants may request an interim payment. The request for interim payment must be made no later than six months from the start of occupancy in Jefferson Parish per a lease or rental agreement. Final payments must be requested no later than 18 months from the time of the request for interim payment. This incentive is in addition to the production incentive awarded by the state.

Requirements: For the Tier 1 incentive for film and television projects: apply at least 30 business days PRIOR to filming and be approved before shooting begins; shoot at least 25% of principal photography days in KCMO; hire a minimum of five local crew and/or local principal cast members from the six Council Districts within KCMO, with a maximum of one production assistant being applied toward the minimum hire; submit an application fee of $50; be fully funded; meet the minimum spend requirements; provide proof of insurance; sign the KC Film Code of Conduct form; provide screen credit; submit an expenditure report within 45 business days of the last day of filming in the City; and, see that one of the following is true: (1) meet the minimum number of hotel room nights (200 feature, 100 TV show, 50 commercial, 5 short film/music video) within KCMO; or (2) locate the production office within the City of KCMO; or (3) see that the executive producer or director is a resident in the City of KCMO. For Tier 2, in addition to the above requirements, the production must meet one of the following: (1) 250 or more hotel nights, or (2) film four or more consecutive weeks within KCMO, or (3) hire 25 or more greater KC area crew and/or principal cast with a minimum of 25% of these hires residing within the six Council Districts; AND, fulfill the Community Benefit Requirement of “giving back” via a learning opportunity, such as a panel discussion or seminar, for emerging artists and young people who are interested in the industry.

Qualified Spend: Qualified spend is an expense for a product or service that is a necessary cost for the production for which remuneration is received by a business entity, organization, or individual located within the six Council Districts. Such expenditures may include, but are not limited to, costs for resident labor, services, materials, equipment rental, lodging, food, location fees, and property rental.

Summary: This program is administered on a first-come, first-served basis. Productions may qualify for either Tier 1 or Tier 2 rebate of 4% and 9%, respectively, and one or both of the 0.5% bonuses on qualified KCMO expenditures by meeting additional marketing requirements. The in-city minimum spend requirements for both Tiers are as follows: $100,000 feature film, $50,000 TV show per episode, $100,000 TV series or commercial bundle, $50,000 national commercial, $25,000 regional commercial or corporate video, or $10,000 short film or music video.

Requirements: Submit a completed application and all documents requested within the application no earlier than 120 days PRIOR to the first day of principal photography in San Antonio and no later than the 12th day of principal photography; secure financing and provide proof of funding before applying; see that at least 60% of all principal photography days occur within the Greater San Antonio Metropolitan Area, defined as within the counties of Atascosa, Bandera, Bexar, Comal, Guadalupe, Kendall, Medina, and Wilson; at least 70% of the paid cast (including extras) and 70% of the paid crew must be Texas residents; at least 10% of the paid cast (including extras) and 10% of the paid crew must be San Antonio residents; locate the project’s principal production office and primary hotel accommodations within San Antonio’s city limits; include required logo and text in the screen credits; and, submit other required deliverables within 60 days of the project’s completion.

Qualified Spend:  Qualified spend includes: the first $1 million of compensation (including wages, per diems, and eligible fringes) for each Texas resident for work performed in San Antonio; and, payments made to companies domiciled in San Antonio for goods and services used in San Antonio that are directly attributable to the physical production.

Summary: This program is not administered on a first-come, first-served basis. The Supplemental San Antonio Film Incentive committee will assess the economic impact of the project, the benefit to the city for tourism, and whether the production portrays San Antonio in a positive light. Qualified projects will receive a rebate equal to 7.5% of approved San Antonio spend (as verified by the City and by producer’s provision of an independent audit completed by a Certified Public Accountant). This incentive can be paired with the Texas Moving Image Incentive Program provided by the state providing projects filming in San Antonio with a total incentive of up to 30%. Projects that were not accepted into the state program may still be eligible for the Supplemental San Antonio Film Incentive Program (SSAI) program. Reimbursement is generally provided within 60 days of the submission date.

Requirements: Submit an application online for pre-certification with Creative BC within 120 days of incurring the first qualifying labor expenditure in BC; be a taxable Canadian entity; have a permanent establishment in BC; be primarily in the business of film or video production; own the production’s copyright during the production period or have a direct contract with the copyright’s owner; submit a Production Services Tax Credit Program (PSTC) application along with an administration fee of CAD 10,000 (plus GST) to Creative BC to receive an Accreditation Certification letter, which must be submitted to the Canada Revenue Agency (CRA), along with all other records, within 18 months from the project’s taxable yearend—the CRA will not process claims that are filed late; and, meet the TGMS of more than CAD 100,000 (approximately USD 74,000) per episode for episodes or pilots that are less than 30 minutes, or more than CAD 200,000 per episode for those that are 30 minutes or longer. In all other production cases, the TGMS is more than CAD 1 million. For the Digital Animation, Visual Effects, and postproduction (DAVE) credit, more than 50% of the effect must have been created using digital technology.

Qualified Spend: Qualified spend includes amounts incurred by a corporation in BC from the final script stage to the end of postproduction including: salaries or wages paid to BC residents during the year or within 60 days after the end of the taxable year; and, payments for services to BC individuals, Canadian taxable corporations (loan out companies, proprietorships, partnerships, and personal service corporations) for services provided by BC residents that are attributable to the production. If a pre-certification form is not submitted within 120 days, production companies are unable to claim any labor expenditures incurred prior to the filing date of the pre-certification form.

Summary: This program is administered on a first-come, first-served basis. British Columbia’s PSTC Program offers four distinct labor-based tax credits which, if the production qualifies, may be combined: Basic (Resident Labor), Regional, Distant, and DAVE. The production must be eligible for the basic credit in order to access the Regional, Distant, or DAVE credits. Production companies may earn a refundable tax credit equal to 28% of qualified BC labor plus an additional 6% of eligible labor for each of the following: (1) filming more than 50% of BC principal photography (PP) and a minimum of five days outside the designated Vancouver area (Regional); (2) filming at least one day of BC principal photography at a distant location as defined (Distant). The production must be eligible for the Regional credit in order to access the Distant credit. Both the Regional and Distant credits are prorated by the number of PP days in the required area over the total number of PP days done in BC. Production companies may also earn the DAVE credit equal to an additional 16% of qualified BC labor that is directly attributable to digital animation, visual effects, or postproduction activities.

Requirements: Be incorporated in Canada; be a taxable corporation; have a permanent establishment in Manitoba during production; be primarily in the business of film or video production; submit a Certificate of Completion application with a flat fee of CAD 350 along with an additional 0.05% of the project’s final cost (up to CAD 5,000) if the production’s budget exceeds CAD 20,000; and, pay a minimum of 25% of the production company’s total “T4’able” salaries and wages to eligible Manitoba employees for work performed in the province (for documentaries, the work does not need to be performed in Manitoba). There are no copyright ownership requirements to be eligible for the tax credit.

Qualified Spend: For the labor-based credit (Cost-of-Salaries Tax Credit), qualified labor includes salaries and wages paid to Manitoba residents (which may include services provided outside Manitoba). Certain nonresidents may be “deemed” eligible for the credit through the deeming provision. The salary of a “deemed” nonresident may qualify if there is at least one Manitoba resident being trained on the production per nonresident being deemed. Deemed salaries are capped at 30% of total eligible Manitoba salaries if there are at least two Manitoba trainees on the production per nonresident or at 10% if there is one Manitoba trainee per nonresident. The request for deeming should occur PRIOR to the start of principal photography. For the spend-based credit (Cost-of-Production Tax Credit), qualified spend includes eligible: Manitoba salaries; “deemed” nonresident salaries; parent-subsidiary amounts; Manitoba service contract expenditures; tangible property expenditures; and, accommodation expenditures.

Summary: This program is administered on a first-come, first-served basis. Manitoba offers a choice between earning a refundable tax credit equal to 30% of eligible Manitoba expenditures ,including eligible labor and eligible “deemed” nonresident labor, with the opportunity to increase the credit to 38% by co-producing with an eligible Manitoba production company or earning 45%–65% on eligible Manitoba labor. In addition to the 45% base labor credit, an additional 10% (Frequent Filming Bonus) may be earned by a production company filming its third eligible project in Manitoba within a 2-year period. For a series, the Frequent Filming Bonus may be earned after the first four hours of airtime. An additional 5% may be earned for each of the following: (1) filming at least 50% of Manitoba production days at least 22 miles (35 km) from Winnipeg’s center (Rural Bonus); (2) having a Manitoba resident with a screen credit of producer, co-producer, or executive producer (Manitoba Producer Bonus).

Requirements: Submit an application to the Department of Tourism, Heritage and Culture (THC); be incorporated in New Brunswick; spend at least 50% of the total production costs in New Brunswick; see that at least 25% of all labor is New Brunswick based; petitions for deeming a nonresident employee must be submitted and approved prior to the first day of principal photography; and indicate whether the project will be applying for the 40% labor-based incentive or the 25% all-spend incentive (this decision is final and irrevocable).

Qualified Spend: For the all-spend incentive, qualified expenses include New Brunswick labor as well as expenditures for the purchase or rental of goods and services. Interpretation of the eligibility of these expenses is at the discretion if the THC. For the labor-based incentive, qualified expenditures include gross salaries and wages, which cannot exceed 50% of the eligible costs of production, paid to eligible employees during the various stages of production, from final script to the end of postproduction.

Summary: This program is not administered on a first-come, first-served basis. All projects will be evaluated at the same time and applications will be reviewed and ranked according to its economic impact and cultural and creative components. Priority will be given to projects that present a complete financing structure at the time of application, or a reasonable timeline by which complete financing will be secured from all financial partners. Foreign production companies are eligible under New Brunswick’s “Production Incentive” scheme to earn a grant equal to 25% of all New Brunswick expenditures or 40% of all New Brunswick qualified labor expenditures. Individual production companies may be eligible for up to CAD 2 million in total approved project support for any given fiscal year. The per project cap is as follows: CAD 1.5 million for each film and dramatic TV series of six episodes or more; CAD 500,000 for variety/reality/lifestyle TV series; CAD 500,000 for documentary TV series or children’s TV series; CAD 400,000/episode for a dramatic TV series of six episodes or less; CAD 400,000 for an animated TV series; and CAD 150,000 for a single documentary. Approved production funding will be issued at 80% upfront and 20% upon completion and approval of the appropriate materials by THC. The final request for THC’s final payment must be received no later than 30 months after the first day of principal photography.

Requirements: Be incorporated in Canada or in one of Canada’s provinces; have a permanent establishment in Newfoundland; be in the business of film, television, or video production; not be a broadcaster or cable company; submit Part I of the application to NLFDC on or before the first day of principal photography anywhere; submit Part II of the application after postproduction has been completed; and, see that at least 25% of the salaries and wages paid by the applicant corporation are paid to individuals who are residents of the province.

Qualified Spend: For the labor tax credit, qualified spend includes salaries and wages paid to Newfoundland and Labrador residents for work performed in the province including the cost of “deemed” labor. “Deemed” labor occurs when a nonresident is employed due to a qualified resident not being available and the nonresident mentors a Newfoundland resident. In such cases, 75% of the nonresident mentor’s salary and 100% of the resident trainee’s salary may qualify for the tax credit. Requests for “deemed” labor, along with the mentor and trainee’s resumes, must be submitted to the NLFDC PRIOR to the start of production. The Department of Finance has final approval of deeming applications. For the 30% all-spend tax credit, qualified spend includes all eligible expenditures including labor and the costs of renting or purchasing goods and services.

Summary: This program is administered on a first-come, first-served basis. A qualified eligible corporation may earn a fully refundable tax credit equal to the lesser of 40% of eligible labor or 30% of the total production costs. The maximum tax credit that may be received by an eligible corporation, together with all companies associated with that corporation, is CAD 5 million per 12-month period.

Requirements: File an application within the predetermined dates; be a nonresident producer or a film and/or digital media company that is owned and operated in Northwest Territories (NWT) by a NWT resident; register with NWT Corporate Affairs; incur resident labor costs equal to at least 30% of the total NWT spend; and, meet the minimum spending requirement of CAD 60,000 (approximately USD 44,000). Successful applicants will receive a written estimate of the pre-approved rebate as well as a Contribution Agreement, which specifies that the project must take place in Northwest Territories within a defined timeframe.

Qualified Spend: Qualified spend includes: salaries and wages paid to below-the-line residents, including the dedicated labor component of production services hired by the production; expenditures for goods and services purchased from NWT residents and businesses, which are used in NWT; salaries and wages paid to residents in “Recognized Positions”, which include, but are not limited to assistant director, costume designer, composer, director of photography, production assistant, performer(s) in speaking roles, and visual effects editor; and, travel costs to and/or from as well as within the NWT.

Summary: This program is not administered on a first-come, first-served basis. Rebates are awarded at the discretion of the Northwest Territories Film Commission based on the benefits the projects will provide to the territory. Preference is given to projects with television broadcast and theatrical distribution commitments. The NWT film rebate program is offered in three separate categories: Labor/Training, Expenditure, and Travel. The Labor/Training Rebate is equal to 25% of salaries and wages paid to below-the-line residents. Productions may earn an additional 15% (for a grand total of 40%) of salaries and wages of residents in “Recognized Positions” and residents receiving on-set training. The Expenditure Rebate is equal to 25% of qualifying goods and services spent during preproduction, production, and postproduction if they take place in the NWT plus an additional 15% for qualifying goods and services for productions shooting outside of the capital city of Yellowknife. While there is a funding program budget cap of CAD 100,000 for the fiscal year ending 3/31/2023, there is not a per project limit on the rebate that may be earned by a project for the Labor/Training and Expenditure categories. The Travel category has a per project cap of CAD 15,000. While a formal audit is not required, financial reporting with supporting invoices is required and the right to audit is retained by the Government of the Northwest Territories.

Requirements: Be a Canadian or foreign-owned corporation, taxable in Canada; have a permanent establishment in Ontario; be primarily in the business of film/video production or production services; and, on or after the production’s first day of principal photography in any location (OPSTC) and at the end of the corporation’s taxation year for OCASE, submit an application for a Certificate of Eligibility online, along with the applicable administrative fee of 0.15% of eligible expenditures (minimum fee of CAD 500 and CAD 5,000 for OCASE and OPSTC, respectively, and maximum fee of CAD 10,000 (approximately USD 7,400) for OCASE and OPSTC). For the OPSTC credit, own the production’s copyright during the production period or have a direct contract with the copyright owner to provide production services to the eligible production; and, see that at least 25% of the qualifying production expenditures claimed relate to salary and wages (including labor paid under an eligible service contract) paid to Ontario-based individuals. The company claiming the OCASE credit must have performed the qualified activities for an eligible project and the production must have received an OPSTC or OFTTC certificate.

Qualified Spend: Qualified spend for the OPSTC includes eligible wages, eligible service contracts, and expenditures for eligible tangible property used in Ontario. For the OPSTC credit, eligible expenditures must have been incurred from the period after the final script stage to the end of postproduction. For the OCASE credit, eligible labor expenditures include 100% of salaries, wages, and remuneration paid to Ontario residents. For both programs, the expenses must be: reasonable in the circumstances; directly related to the production or to the eligible computer animation and special effects activities; paid within 60 days after the applicable tax year end; and, paid to Ontario residents or companies (for OCASE only arm’s length personal services corporations) for services provided in Ontario.

Summary: This program is administered on a first-come, first-served basis. OPSTC is a refundable tax credit equal to 21.5% of all qualifying production expenditures incurred in Ontario. The OCASE credit is equal to 18% of eligible Ontario labor expenditures that are attributable to eligible computer animation and special effects activities performed in Ontario. A producer can claim the OCASE tax credit and the OPSTC credit for a combined rate of 39.5% on the portion of qualifying labor directly involved in a filmed scene that involves visual effects (e.g. blue or green screen shooting, plate shots, digital scanning or motion capture). OCASE is generally claimed on its own by a supplier/vendor if the production company contracted the supplier/vendor to perform the computer animation and special effects services. Neither program has an annual funding cap or per project cap.

Requirements: Have an establishment in Québec during the tax year; be primarily in the business of film/television production or film/television production services; own the eligible production’s copyright during the production period carried out in Québec or have a direct contract with the copyright owner to provide production services for the eligible production; submit an application to the SODEC along with an administrative fee of CAD 500; obtain an Approval Certificate from SODEC and apply for an Advance Ruling with SODEC (the fee for an advance ruling is CAD 4 per CAD 1,000 of Québec expenditures for the first CAD 1.5 million, plus CAD 3 per CAD 1,000 of Québec expenditures exceeding CAD 1.5 million, with minimum and maximum fees of CAD $1,000 and CAD $25,000); meet the global minimum budget requirement of more than CAD 250,000 (approximately USD 185,000); and, meet the minimum programming requirement of at least 30 minutes for documentaries, or in the case of a series, 30 minutes of programming per episode, excluding documentaries intended for minors and virtual reality documentaries, which may be shorter.

Qualified Spend: Québec allows the incentive to be earned on all qualified production costs (labor and spend) incurred in Québec with regard to a qualified production. Qualified labor cost consists of wages and salaries, including the associated payroll taxes, paid to employees as well as the cost of any service contract incurred by the corporation with a supplier of services for work performed in Québec that is directly related to the qualified production. Labor costs incurred for services performed by a producer, author, scriptwriter, director, production designer, director of photography, music director, composer, conductor, editor, visual effects supervisor, actor (speaking role) or an interpreter will qualify only if the individual was a Québec resident (with regard to the Quebec Taxation Act) at the time the services are provided. Under certain conditions, an eligible film or documentary may qualify costs related to supplemental virtual reality and augmented reality production that complements the main production.

Summary: This program is administered on a first-come, first-served basis. Québec offers a refundable tax credit equal to 20% of all qualified production spend, consisting of qualified labor and qualified production costs, incurred for services provided in Québec that are directly related to the production. A production company may also earn the CASE credit equal to an additional 16% of qualified labor costs related to computer-aided animation and special effects, as well as activities related to the shooting of scenes in front of a chroma-key screen.

Requirements: For feature film and television productions under the Service Production Stream, commission an independent Saskatchewan executive producer who is taxable in Saskatchewan; submit an application to Creative Saskatchewan’s Service Production Stream Program PRIOR to the completion of principal photography in the province; provide written evidence of a distribution agreement of fair market value and evidence of a minimum of 50% confirmed financing unless the project budget is over CAD 1 million (approximately USD 732,000), then evidence of 70% confirmed financing is required; for feature films, provide a full production schedule and budget; and, if approved, complete the production by the completion date indicated in the application, unless an extension is granted.

Qualified Spend: Eligible costs include: all qualified production related expenditures related to goods and services purchased and consumed in Saskatchewan; and, wages and taxable fringes for any individual who was a resident of Saskatchewan on December 31st of the year of production or of the year prior to production; administration expenses may be no more than 15% of the proposed budget or $5,000 (whichever is less). Travel, per diems, and accommodation expenses are limited to Saskatchewan residents. Qualified productions shall report invoices, proof of payment, and a variance report outlining changes in budgeted expenses which exceed 10% of the respective budgeted amount. Any expenses incurred prior to the grant application’s date of receipt will be ineligible for the incentive.

Summary: This program is not administered on a first-come, first-served basis. Priority will be given to applications where the majority of principal photography takes place in Saskatchewan and productions that demonstrate a high economic return for the province. Saskatchewan offers a service production grant equal to 25% on all qualified production related goods and services purchased and consumed in Saskatchewan. Applicants might be eligible for the following bonuses (to a commitment not exceeding a maximum of 35% of eligible Saskatchewan expenditures for Service Production Stream): 10% frequent filming bonus; 5% rural bonus; 5% Saskatchewan postproduction bonus. Upon the application’s approval, 80% of funding will be provided and the remaining 20% will be paid with completion of the project and receipt of the final report. For larger productions, 50% of the funding is provided up-front and the remaining 50% is provided at the interim and completion of the project. The maximum grant a project may earn is capped at CAD 5,000,000.

Requirements: Electronically submit an application package to the Texas Film Commission no earlier than 120 days and no later than 5pm Central Time five business days PRIOR to the first day of principal photography of the entire project whether or not it occurs in Texas; complete at least 60% of shooting days in Texas; for film and television (excluding reality) projects, at least 55% of the total number of paid crew and at least 55% of the total number of paid cast, including extras, must be Texas residents; and meet the minimum in-state spending requirement of at least $250,000 for film, television, and visual effects projects for film or television ($250,000 per season for episodic television series) or $100,000 for commercials, video games, and visual effects projects for commercials.

Qualified Spend: Qualified spend includes: the first $1 million of wages paid to each Texas resident for work performed in Texas; and, payments made to companies domiciled in Texas for goods and services used in Texas that are directly attributable to the physical production. Expenditures related to gross wages; per diem; employer paid FICA, SUI, and FUI; pension health and welfare contributions; and, paid vacation and holiday are all included for the purposes of calculating the $1 million wage limitation. Payments to loan outs will qualify if the employee provides a Declaration of Texas Residency Form.

Summary: This program is not administered on a first-come, first-served basis. Applications are reviewed for a variety of factors including but not limited to positive economic impact, job creation, and tourism opportunities. Texas offers qualified projects a rebate of 5% - 20% based on the total qualified Texas spending. Film and television projects with total in-state spend of $250,000 but less than $1 million earn 5%; $1 million but less than $3.5 million earn 10%; and, $3.5 million or more earn 20%. Reality television and talk show projects with total in-state spend of $250,000 but less than $1 million earn 5%; $1 million or more earn 10%. A commercial with total Texas spend of $100,000 but less than $1 million earns 5%; $1 million or more earns 10%. Any project that completes at least 25% of their total shooting days in the UEDA of Texas is eligible to receive an additional 2.5% of total qualified in-state spending. The additional 2.5% applies to all eligible spending in all areas of Texas not just the expenses incurred within the UEDA. Failure to confirm the start of production with the Texas Film Office within five business days of the start of principal photography may put your project at risk for disqualification.

Requirements: Apply PRIOR to the start of principal photography in Utah; commence principal photography within 90 days of the date of application, demonstrate the project is 100% financed and there is a plan for distribution; and, meet the minimum in-state spending requirement of at least $500,000. Loan out companies must be registered with the Department of Commerce.

Qualified Spend: Qualified spend includes: expenditures made in Utah and subject to corporate, business income, franchise tax, or sales and use tax (notwithstanding any sales and use tax exemption allowed); salaries, wages, per diem (nonresident per diems above the federal rate do not qualify), and fees paid to residents and loan out companies owned by a resident. Utah uses the term “dollars left in the state” to define qualifying expenditures. As such, this term limits the amount that qualifies on payments made to nonresident workers to the income tax paid or withheld from such payments. Payments to a loan out company owned by a nonresident do not qualify for the incentive.

Summary: This program is not administered on a first-come, first-served basis. Projects that spend $500,000 to $1 million and see that at least 75% of cast and crew are Utah residents (excluding extras and five principal cast members) may qualify for a 20% cash rebate. Productions spending $1 million or more in-state may earn a 20% tax credit without the cast and crew percentage restriction. There are two options available for a production to earn the additional 5% for a total of 25%. Option 1: meet the minimum in-state spending requirement of at least $1 million and see that at least 75% of the cast and crew (excluding extras and five principal cast members) are Utah residents. Option 2: meet the minimum in-state spending requirement of $1 million and locate at least 75% of principal photography days in rural Utah (outside Davis, Salt Lake, Utah, and Weber counties). While there is a state funding cap of $6.79 million per fiscal year, there is not a limit on the tax credit that may be earned by a project. Credits earned in excess of $2 million may be paid out over multiple years (not to exceed three years). Any unused funds at the end of the fiscal year will roll over to the following year.  

Requirements: Tax credit program: apply to the Film Office at least 30 days PRIOR to the start of principal photography in Virginia and begin production activity within 90 days of approval of the application; make a best faith effort to film at least 50% of principal photography in Virginia; meet the minimum in-state spending requirement of at least $250,000; and, submit final accounting documents within 120 days after the completion of principal photography. Grant program: apply at least 30 days PRIOR to the start of principal photography; publish a joint public announcement with the Governor; demonstrate 100% financing is in place at the time the grant is requested; and, commence physical production within 12 months after submitting the application. Both programs require preproduction to begin within 90 days following the approval of the application.

Qualified Spend: For both programs, qualified spend includes: goods and services leased or purchased in Virginia from a Virginia vendor (for goods with a purchase price of $25,000 or more, the eligible amount is the purchase price less the fair market value at the time the production is completed); and, the first $1 million of salary paid to each resident or nonresident or their loan out company. For the grant program, certain negotiated deliverables can be considered for eligibility. The Credit Allocation Letter of Intent will indicate the beginning and ending dates for qualifying expenses.

Summary: This program is not administered on a first-come, first-served basis. Virginia offers a refundable tax credit equal to 15% or 20% of qualifying expenditures in Virginia including the first $1 million of salary for each individual whether a resident or nonresident. An additional refundable credit equal to 10% of the total aggregate payroll for Virginia residents may be earned when total production costs in Virginia are at least $250,000 but not more than $1 million. This additional credit is increased to 20% of the aggregate payroll for Virginia residents when total production costs in Virginia exceed $1 million. A production may also earn an additional 10% of payroll paid to Virginia residents employed for the first time as actors or crew members. Nontaxable fringe benefits do not qualify for the two additional resident credits but may qualify for the base credit. If a production continues for more than one year, a separate application for each tax year the production continues must be submitted. Virginia also offers a discretionary grant program, an exemption from the state sales & use tax, currently 5.3%, and a state lodging tax exemption on hotel or motel stays of 90 or more consecutive days.

Requirements: Submit a completed application at least five business days PRIOR to the start of principal photography in any location; be approved and enter into a contract with Washington Filmworks (WF) within two weeks of the date of the Funding Letter of Intent and before beginning any principal photography; begin principal photography within 120 days (45 days for commercials) after receiving the Funding Letter of Intent; meet the minimum in-state spending requirement of $500,000 for “motion pictures,” $300,000 per episode for television series, or $150,000 for commercials; submit the “Production” Completion Package within 60 days (45 days for commercials) of completing principal photography in Washington and, for production approved for postproduction assistance, a “Postproduction” Completion Package within one year of submitting the “Production” Completion Package; have 2 Washington residents in any of the 4 positions: Writer, Director, Producer, Lead Actor; file a completed survey with the Department of Commerce; and, provide WF with promotional materials and a viewable copy of the final production. Postproduction budgets may not exceed 30% of the total qualified Washington state spend. There is a $5,000 administrative review fee for motion pictures and episodic series (fee applies to the review of each episode) and $2,500 for commercial productions.

Qualified Spend: Qualified spend consists of: nonpayroll expenditures incurred in Washington during preproduction, production, and postproduction; salaries or wages, fringe benefits, health insurance, and retirement benefits of residents; and, labor costs of certain below-the-line nonresident workers earning $50,000 or less but only if at least 85% of the production’s workforce consists of Washington residents. Compensation for nonresident: above-the-line workers, production assistants, executive assistants, and extras does not qualify. Preproduction expenditures incurred up to three months prior to the date of the Funding Letter of Intent for motion pictures/television projects (six weeks for commercials) will be considered for funding assistance.

Summary: This program is not administered on a first-come, first-served basis. Funding is based on the economic opportunities for Washington communities and businesses. The incentive program provides a rebate of up to: 15% for commercials, 30% for “motion pictures” (as defined) and TV series with less than six episodes, and 35% for TV series with at least six episodes. WF also offers a program for small motion picture productions. This incentive program has been extended thru June 30, 2030.  

Requirements: PRIOR to beginning principal photography in Alberta, submit an online application to the Economic Development, Trade and Tourism Ministry; be incorporated in Alberta, registered as an extra-provincial company in Alberta and/or continued as an Albertan company through a Certificate of Continuance; be in good standing with the Corporate Registry; not be exempt from paying taxes under the Alberta Corporate Tax Act (or be controlled by a corporation that is); meet the minimum total production budget of at least CAD 500,000 (approximately $364,000 USD); BEGIN principal photography no later than six months from receiving the Authorization Letter; submit a final tax credit claim within 42 months of receiving the Authorization Letter; and ensure that each Alberta-based individual completes and signs the Individual Residency Declaration. In addition to the basic eligibility requirements, productions applying for a 30% tax credit must also; be owned (at least 50%) by Alberta-based shareholders; have at least one Alberta-based producer with a single card credit recognition; have the production’s copyright held, at least in part, by an Alberta-based individual, partnership, or corporation at the time of application and for a minimum of 10 years following the completion of production; and spend at least 60% of the total production costs in Alberta or spend at least 70% of the total production salary or wages on Alberta-based individuals.

Qualified Spend: Qualified production costs generally include all expenditures where goods or services are purchased, consumed or used in Alberta and are considered an essential cost incurred as a normal part of business, and resident labor. Invoices or proof of payment for all production costs must be maintained and provided to the program upon request. Goods or services cannot be purchased from an Alberta company that has sub-contracted the procurement of the goods or services to out-of-province individuals or organizations. Only expenses listed on the Eligible Alberta Cost Worksheet or those approved in an advanced ruling will be eligible.

Summary: This program is not administered on a first-come, first-served basis. Funding will be awarded based on a number of factors including the project’s economic impact to the province and the film industry in Alberta. The Economic Development, Trade and Tourism Ministry offers a refundable tax credit of 22% or 30% on eligible Alberta costs. The program is funded at CAD 125 million for the fiscal year ending March 31, 2024, CAD 105 million for the fiscal year ending March 31, 2025, and 105 CAD million for the fiscal year ending March 31, 2026. Unused funds do not roll over to the next fiscal year.

Requirements: Apply during the quarterly application window PRIOR to the start of principal photography in Oklahoma; 45 days prior to the start of principal photography, provide proof that at least 50% of the budget is funded; have a minimum budget of $50,000 and incur at least $25,000 in qualified spend; film at least one day of principal photography in Oklahoma; for the TV pilot/season uplifts, at least 75% of the pilot or 75% of the series season must be filmed in Oklahoma; submit the Final Rebate Application within 90 days of the completion of production or the last qualified Oklahoma expenditure (whichever comes later); and include a screen credit. Loan out companies must be registered with the Oklahoma Secretary of State.

Qualified Spend: Qualified spend includes: production costs in Oklahoma; goods and services purchased through Oklahoma vendors; payments to resident above-the-line and below-the-line employees, loan out companies, and Oklahoma expatriates; payments to nonresident above-the-line loan out companies; and payments to nonresident below-the-line employees and loan out companies. Qualifying above-the-line payments made to residents and nonresidents are limited to 25% of total qualifying spend. Payments to nonresident below-the-line workers earn an incentive equal to 7.5% only and are not eligible for any uplifts.

Summary: This program is not administered on a first-come, first-served basis. Applications are evaluated using a 1,000-point scoring system. OFMO will consider the benefits of the project to Oklahoma such as positive economic impact, industry infrastructure impact, jobs, tourism, branding, image, and follow-on work. Oklahoma offers a base rebate equal to 20% of qualified expenditures with the potential for an additional 18% in uplift opportunities: 3% Rural County - if 25% of filming is on location in a county with less than 250,000 people; 2% Small Municipality - if 25% of filming is on location in a municipality with less than 13,000 people (both uplifts exclude soundstage production); 5% Soundstage - if 25% of filming is at a certified soundstage facility; 2% / 5% TV - 2% for a pilot or 5% for one or more seasons (if a pilot is part of a multi-film deal, the project can qualify for the multi-film 5%, but cannot also receive the pilot 2%); 5% Multi-Film Deal if project is multi-film deal; and 3% Post-Production - if at least 3% of qualified expenditures spent are on Oklahoma postproduction. Of the $30 million annual funding, $7.5 million is allocated for projects that have budgets less than $7.5 million and $22.5 million is allocated for projects that have budgets of at least $7.5 million. Oklahoma also offers a point-of-purchase sales tax exemption for sales of tangible property or services to a production company for use in an eligible production. However, the production company is not eligible to receive both the rebate payment and an exemption from sales tax. Oklahoma also offers a stand-alone postproduction incentive program for projects filmed outside the state.  

Requirements: For the OPIF rebate, register to do business with the Secretary of State; submit an application PRIOR to the start of production in Oregon; enter into a contract with the Oregon Film & Video Office; have a written diversity, equity, and inclusion policy; a written anti-harassment and reporting policy; and, meet the minimum in-state spending requirement of at least $1 million for any single project or season of a TV series. For the GOLR program, submit an application within 10 business days of the start of preproduction in Oregon and show that the production company will incur at least $1 million of qualified expenditures. Commercial companies may aggregate the cost of each production during the calendar year to meet the minimum spend requirement of $1 million for the GOLR program only. Loan outs must be registered with the Secretary of State.

Qualified Spend: Qualified spend consists of costs incurred during preproduction, production, and postproduction in Oregon including but not limited to: the purchase or rental of equipment; food and lodging; real property and permits; and, the first $1 million of salaries, wages, benefits and fees paid to each resident or nonresident individual or loan out company for services provided in Oregon. Costs incurred prior to the film office receiving the production’s application will not qualify for the incentive.

Summary: This program is administered on a first-come, first-served basis. The OPIF program offers cash rebates of 25% on goods and services paid to Oregon registered companies and 20% of Oregon-based payroll. There is an additional “regional” incentive for productions shooting some of their schedule outside a 30-mile radius from the center of Burnside Bridge in Portland. The annual funding cap is $20 million for each fiscal year (July 1 – June 30). The per project cap is equal to 50% of the annual funding. The GOLR rebate program is essentially a refund of the Oregon income tax withheld on qualifying payroll (up to a maximum of 6.2%) and, as such, it is not capped. The OPIF and GOLR programs are both scheduled to sunset December 31, 2029.

Requirements: No earlier than 90 days PRIOR to the start of principal photography in Pennsylvania, submit a complete application during the application period; show that at least 70% of the funding has been secured; and, incur at least 60% of total production expenses in Pennsylvania (there is discretion to waive the 60% requirement for feature films, TV films, or TV series with at least $30 million in Pennsylvania production expense and otherwise qualify for the additional 5%). In order to earn the additional 5% on qualified expenses, productions with at least $30 million in Pennsylvania production expense must: build at least two sets and shoot a minimum of 15 days at a qualified facility; and, spend or incur at least $5 million in direct expenditures relating to the use or rental of tangible property at or for services provided by a qualified facility. Productions with less than $30 million in Pennsylvania production expense must: build at least one set and shoot a minimum of 10 days at a qualified facility; and, spend or incur at least $1.5 million in direct expenditures relating to the use or rental of tangible property at or for services provided by a qualified facility. Both the applicant and all loan out companies must be registered to do business in Pennsylvania PRIOR to the start of principal photography. The application fee (not to exceed $10,000) is equal to 0.2% of the tax credit amount and is nonrefundable unless the application is rejected due to lack of state funds.

Qualified Spend: Qualified spend includes most costs incurred within Pennsylvania; and, resident and nonresident wages subject to Pennsylvania taxation. Payments for services provided by principal actors, whether received directly or through a loan out company, are capped at $15 million collectively.

Summary: This program is not administered on a first-come, first-served basis. The Film Office will approve projects based on an analysis of certain criteria. Pennsylvania offers a transferable tax credit of up to 30% on nearly all production expenses incurred in Pennsylvania. If transferred, the transferee may not carry forward the credit to future years. In any fiscal year, the department may award up to 30% of the tax credits available in the next fiscal year, 20% of credits available in the second successive fiscal year, and 10% of credits available in the third successive fiscal year. Pennsylvania sets aside $5 million of the annual funding to be used exclusively by PA producers. A standalone postproduction incentive program, which may earn up to 30%, as well as a program for concert touring and rehearsals are also offered.

Requirements: PRIOR to the start of production activities in the state, submit an application for initial certification; start principal photography within 180 days of initial certification letter; film at least 51% of principal photography days in Rhode Island (RI); and, meet the minimum in-state spend of at least $100,000. Productions incurring and paying a minimum of $10 million in qualifying expenditures over a 12-month period are allowed to waive the 51% principal photography requirement. Documentaries that do not film their principal photography in RI are eligible if they spend at least 51% of their final production budget and employ at least five individuals (may be residents or nonresidents, direct hires or loan outs) in RI or see that 51% of the total production days, including preproduction and postproduction, take place in RI. The production company must be incorporated or formed in RI. Loan out companies must be registered with the Secretary of State.

Qualified Spend: Qualified spend includes preproduction, production, and postproduction costs when incurred and paid within the state. Tangible property must be acquired from or through a qualified vendor. Resident and nonresident wages are eligible provided the services are performed in RI. Some costs that do not qualify include travel expenses for persons departing from RI; completion bond expenses; insurance expenses, including workers’ compensation; any salaries and wages, including related benefits, for individuals who are located and performing services outside the state; and, expenses incurred prior to filing a completed initial certification application. For Musical and Theatrical Stage productions total production, performance, and transportation expenditures, as defined, qualify for the incentive.

Summary: This program is administered on a first-come, first-served basis. RI offers a Motion Picture Production (MPP) and Musical and Theatrical Production (MTP) tax credit program. Each program allows for a transferable tax credit equal to 30% of certified costs. Not more than $40 million per calendar year for 2023 and 2024 may be awarded under the MPP and MTP tax credit programs. The maximum credit a single MPP project may earn is $7 million (which will automatically be waived for a feature-length film or television series if funds are available at the time of initial certification) while each MTP project is capped at $5 million. Both the MPP program and the MTP program sunset on June 30, 2027. Costs must be certified by a Rhode Island certified public accountant.  

Requirements: Apply and be approved PRIOR to the start of principal photography in South Carolina; start verifiable production activity within 60 calendar days from the date on the Qualifying Production Letter (QPL); register to transact business in South Carolina with the Secretary of State within 10 days of the date on the QPL; start principal photography within 30 calendar days of the date specified in the QPL; maintain a functioning South Carolina production office until the production’s final Supplier Rebate request has been audited; and, meet the minimum in-state spending requirement of at least $1 million in a single taxable year.

Qualified Spend: Qualified spend includes: the first $1 million in salaries and wages paid to each resident and nonresident, kit/box rentals, and allowances; nonpayroll expenditures made from in-state and out-of-state vendors (at a reduced percentage); and, scouting expenditures incurred up to 60 days PRIOR to principal photography. Only payments made to a loan out company that is registered with the Secretary of State, the Department of Revenue, and pre-approved by the film commissioner are eligible for the rebate. With the exception of scouting expenses, any costs incurred prior to the date the production company agrees to the terms of the incentive offer are not eligible for the rebate.

Summary: This program is not administered on a first-come, first-served basis. Priority is given to productions that hold the most promise for benefiting South Carolina. South Carolina offers a rebate equal to 25% of nonpayroll expenditures purchased from out-of-state vendors, and 30% of nonpayroll expenditures purchased from in-state vendors. Generally, an in-state vendor is an entity that has a full-time employee, a physical location in the state, is registered with the SC Secretary of State and Department of Revenue, and, intends to be permanently domiciled in the state. A wage rebate of 25% and 20% is offered on the first $1 million of wages paid to each resident and nonresident, respectively. A production company planning to spend $250,000 in South Carolina within 12 consecutive months may apply for a point of purchase exemption certificate which exempts the applicant from all sales, use, and accommodation taxes on goods and services purchased, leased, or rented for the production by the production company. This exemption ranges from approximately 6% to 8.5% depending on the location.  

Requirements: Apply at least four months PRIOR to the start of principal photography in any location; meet with TEC before the start of principal photography; begin principal photography in Tennessee within 120 days from the effective date, as defined in the grant contract; incur expenditures in Tennessee within a 12-month period (may be extended); post a notice in local newspapers notifying the public of the need to file creditor claims with the production company by a specified date; within 18 months of the effective date in the grant contract, submit an independent accountant’s report using Agreed Upon Procedures; and, include an embedded Filmed in Tennessee logo. For the grant program, loan out companies must be registered with the Secretary of State and must be tied to a Tennessee resident with a Tennessee driver’s license or ID. For the credit program, loan out companies must be registered with the Department of Revenue.

Qualified Spend: For the grant program, qualified spend includes payroll and nonpayroll expenditures related to: goods and services used in the state and purchased from a Tennessee vendor or resident during preproduction, production, and postproduction; and, the first $250,000 in wages, salaries, fees, per diem, and fringe benefits paid to each resident (whether paid to an individual or a loan out company). Any expenditure incurred before the effective date in the fully executed contract will not qualify. For the credit program, eligible spend includes the first $1,000,000 of qualified payroll for each qualified position per production, per episode. Only amounts that would be included in Box 1 of Form W-2 (if a W-2 were filed) are eligible for the credit.

Summary: Neither program is administered on a first-come, first-served basis. For the Grant program, the TEC and ECD shall have the sole discretion to award the grant. Qualifying projects may earn 25% on nonpayroll spend and 25% on the first $250,000 of labor costs for each resident. A qualifying scripted television series (QSTS) may earn an additional 5% on resident labor provided the project incurs a minimum of $500,000 per episode in qualified spend and includes an embedded logo. Additionally, a QSTS may earn 25% on up to $2 million, in the aggregate, of nonresident labor costs. For the credit program, the DOR and ECD will determine if the project is in the best interest of the state. A production company may offset up to 50% of the combined franchise and excise tax liability shown on the return by earning a tax credit equal to 40% of qualified payroll expenses or up to 50% if paid to residents of certain counties. The Tax Credit also includes an additional sales tax exemption which include state and county taxes on all eligible goods/services ranging from 9.25% - 9.75%. Payroll credit applicants may also apply for a sales & use tax exemption certificate.

Requirements: Using Amplifund, submit a complete application more than 30 days (but not more than 180 days) PRIOR to the start of filming in Nebraska; see that at least 50% of the Worker Days, while filming in Nebraska, are comprised of Nebraska residents (applicant may request to lower the 50% threshold by providing Department of Economic Development (DED) with a certification outlining why the requirement is an unreasonable impediment to production of the film); meet the minimum in-state qualified spending requirement of $1,000,000; feature a Nebraska story, as defined; within 5 days of the commencement of principal photography in Nebraska provide confirmation of the start date, proof of 100% funding for the full production budget, proof of insurance, updated script (if applicable), and updated shooting locations (if applicable); and, must to notify DED immediately of any scheduling changes. If the start of filming is put on hold indefinitely or is pushed back more than 60 days past the start date in the application, the applicant will be asked to withdraw their application and reapply. Applicant must notify DED of the completion of production within 5 days of concluding postproduction activities anywhere. This notification will start the 90-day timeline for submission of the final budget.

Qualified Spend: Qualified spend includes expenditures related to costs that are clearly and demonstrably incurred in Nebraska during preproduction, production, and postproduction; goods and services used in the state and purchased from a Nebraska vendor or resident; and wages, salaries, and or benefits paid to Nebraska residents. Expenses incurred PRIOR to submitting the application will not qualify.

Summary: This program is not administered on a first-come, first-served basis. The Nebraska DED shall have the sole discretion of awarding the grants in furtherance of the best interests of the State of Nebraska. Grants are awarded based on a point system. Nebraska offers a 20% grant on qualified in-state expenditures during the preproduction, production, and postproduction of feature films, television series, and miniseries, provided the largest percentage of principal photography days are in Nebraska when compared to any other single jurisdiction. For Worker Days to count towards the Nebraska residency requirement, each Nebraska worker must complete a Nebraska Residency Form (NRF) upon hire. A final budget report must be submitted within 90 days of completing production on the total film along with source documentation including receipts, invoices, or similar documentation verifying qualified Nebraska expenditures. DED will complete the review process within 30 days of having a complete submission; however, actual transmittal of payment (by direct deposit) may take up to 45 days.

Requirements: Submit an application; provide satisfactory proof that 70% or more of the funding for the production has been obtained; if approved, begin principal photography within 90 days after the approval date; incur at least 60% of the direct production expenditures related to preproduction, production, and postproduction (if postproduction will take place in Nevada); meet the minimum in-state spending requirement of at least $500,000; complete the production within eighteen months from the start of principal photography; and, submit an audited report of qualified production expenditures no later than 270 days after completion of principal photography anywhere, or if any direct production expenditures for postproduction are incurred in Nevada, not later than 270 days after the completion of postproduction.

Qualified Spend: Qualified expenditures and production costs include, but are not limited to, purchases/rentals of tangible personal property or services from a Nevada business, including those purchases/rentals made up to 90 days before the date the application for the tax credit was submitted; and, the first $750,000 of wages or salaries (including fringe benefits) of each resident and above-the-line nonresident providing services in Nevada. The compensation paid to all Nevada resident producers must not exceed 10% (5% for all nonresident producers) of the total expenditures incurred in Nevada.

Summary: This program is not administered on a first-come, first-served basis. The Office of Economic Development has discretion to decide if the production is in the best economic interest of the state. A production company may earn a transferable tax credit equal to a base credit of 15% of qualified nonpayroll spend and resident labor costs, while the base credit for qualified salaries and wages paid to nonresident above-the-line personnel is 12%. An additional 5% may be earned on qualified nonpayroll expenditures, resident labor costs, and nonresident above-the-line labor costs for each of the following requirements met: (1) more than 50% of the below-the-line personnel (excluding extras) are Nevada residents; (2) more than 50% of the filming days occur in a Nevada county which, in each of the two years immediately preceding the date of application, qualified productions incurred less than $10 million of qualified direct production expenditures. The maximum tax credit a single project may earn is capped at $6 million.

Requirements: Apply to the New Jersey Economic Development Authority; pay a nonrefundable application fee of $500 for projects with an estimated tax credit estimate of $1 million or less ($2,500 if the estimated credit is more than $1 million); BEGIN principal photography within 180 days from the date of the original credit application; incur at least 60% of the total film production expenses (exclusive of postproduction costs) for services performed and goods purchased through vendors authorized to do business in New Jersey or spend more than $1 million per production in qualified production expenditures incurred through vendors fully authorized to do business in NJ within a single privilege period; submit an Agreed Upon Procedures report, prepared by an independent certified public accountant licensed in New Jersey, no later than 12 months from the date the last Total Film Production Expense was incurred; and pay the following nonrefundable fees: 1) issuance fee equal to 0.5% of the tax credit amount prior to receipt of the tax credit, 2) transfer fee of $1,000 for each transfer of the credit. Loan out companies must register to do business with the Secretary of State and Taxation.

Qualified Spend:  Qualified costs include expenses “incurred in New Jersey” (as defined) for preproduction, production, and postproduction. Qualified costs for salaries and wages, including payments to each loan out company are limited to the first $500,000 paid to each resident and nonresident. Payments to loan out companies and independent contractors are subject to 6.37% state withholding.

Summary: This program is administered on a first-come, first-served basis, based on the date/time a fully completed application is received. New Jersey provides a transferable tax credit equal to 35% (30% if used within a 30-mile radius of Columbus Circle) of qualified film production expenses for the pre-production, production, and post-production of qualified films, if the qualified expense is incurred for services performed and tangible personal property purchased/rented for use at a sound stage or other location that is outside a 30-mile radius of Columbus Circle. The 5% reduction in the credit does not apply to qualified wages, salaries, or payments made to loan out companies. Qualified wages, salaries, and payments to loan out companies earn 35% statewide. Reality shows may qualify if they meet additional requirements. Digital media projects earn 30%–35% and have different requirements.  

Requirements: Submit the project registration form and all required documentation at least 30 days PRIOR to the start of principal photography (PP) in New Mexico (NM); pay all NM obligations; and, submit the final application within one year of making the last qualifying expenditure in NM. A declaration of residency form is required to be completed by all residents except extras.

Qualified Spend: Qualified spend includes: “direct production expenditures” that are subject to taxation in NM including; for residents – wages, fringes (except for SUI, FUI, FICA), and below-the-line box rentals; for below-the-line nonresidents - wages and the taxable portion of per diem up to 15% or 20% (upon approval from the Film Office) of the total NM budgeted amount for below-the-line crew wages; for nonresident “direct hire” performing artists - wages and per diem but not fringes, provided 5.9% NM income tax is withheld and remitted; and, payments (including fringes) to a personal services company for the services of nonresident performing artists if gross receipts tax (GRT) is paid on the portion of those payments qualifying for the tax credit and 5.9% NM personal income tax is withheld and remitted.

Summary: The base incentive is a refundable tax credit equal to 25% of qualified spend, resident labor, payments to nonresident performing artists; and 15% of the wages paid to qualified (as defined above) below-the-line nonresident crew. In addition to the 25%, an additional 5% may be earned on “direct production expenditures” and postproduction expenditures, including payments to nonresident performing artists but not on wages of qualified below-the-line nonresident crew (15%), provided the work, services, or items are provided on location in NM at least sixty miles outside the exterior boundaries of Bernalillo and Santa Fe Counties. An additional 5% may be earned for either of the following (1) on a standalone TV pilot intended for series television in NM if “picked up” or a TV series with an order for at least six episodes in a single season with a NM budget of $50,000 or more per episode; or, (2) on a production in a qualified production facility. Projects claiming the incentive on a limited amount of below-the-line nonresident crew wage must make a financial or promotional contribution of 2.5% of such wages and associated fringes. Refunds are made on a first-come, first-served basis.  

Requirements: Apply PRIOR to the start of principal photography or for the post only credit before incurring any qualified post costs in New York State; start principal photography within 180 days of submitting the application; and file a diversity plan outlining specific goals for hiring a diverse workforce. At least 10% of the total principal photography days of a qualified film must occur at an in-state qualified production facility (one day for an independent film with a budget less than $15 million or a pilot). If a production shoots at any non-qualified production facility in addition to the qualified production facility, then at least 75% of the total facility related costs must be spent at the qualified facility. Once the stage requirement is met, in order for New York costs outside the facility related to preproduction, location, and postproduction to be eligible, either (1) at least 75% of any days shot on location (outside the facility) must be in New York State or (2) the production must spend at least $3 million on work incurred at the qualified production facility.

Qualified Spend: Qualified spend includes direct production expenditures incurred in New York State during preproduction, production, and postproduction, including all below-the-line wages.

Summary: Both programs are administered on a first-come, first-served basis. In addition to the film production incentive, New York offers a postproduction only (PPO) incentive (for projects not shot in the state) equal to 25% of postproduction nonpayroll spend and labor incurred within the MCTD (30% outside the MCTD). The PPO credit is available to productions whose qualified postproduction costs (excluding visual effects and animation costs) are at least 75% of all postproduction costs. Costs for visual effects and animation are treated separately from all other postproduction costs and there is a separate eligibility threshold. Visual effects and animation costs qualify for a credit if either 20% or $3 million of all such costs are incurred in New York State. Production and postproduction costs for fully animated projects are eligible under the PPO credit. Film credits more than $1 million but less than $5 million will be paid out in equal installments over a two-year period, while production credits of $5 million or more will be paid out over a three-year period. The film production and PPO incentive programs also offer qualified productions, with minimum budgets over $500,000, an additional 10% of below-the-line labor costs (not including wages of extras without spoken lines) for services performed in specified upstate. A production company may only apply for either the postproduction only program or the film production credit but not both.

Requirements: Notify the NC Film Office/Department of Commerce of the intent to apply for the rebate; submit a formal application to the Commerce Financial Center before starting principal photography in North Carolina; secure at least 75% of funding prior to submitting an application; begin principal photography in North Carolina within 180 days of receiving confirmation of the rebate award; meet the minimum spending requirement of at least $1.5 million in qualifying expenses for a feature film; $500,000 for a movie made for television/streaming movie; $500,000 average per episode for a television/streaming series; or $250,000 for a commercial; and, supply a final picture-locked version of the project to the film office.

Qualified Spend: Qualified spend includes goods and services leased or purchased in the state that are directly related to preproduction, production, and postproduction; the first $1 million of compensation paid directly or indirectly to each resident and nonresident on which North Carolina withholding tax has been remitted to the Department of Revenue (DOR); employee fringe contributions; and, per diems, stipends, and living allowances paid for work done in the state. Payments made to a loan out company for services provided in North Carolina are subject to 4% withholding. Qualified spend does not include costs for financing, bonding, and insurance coverage related to the production.

Summary: This program is not administered on a first-come, first-served basis. Priority will be given to productions that are reasonably anticipated to maximize the benefit to North Carolina as determined by factors specified in the program statute. North Carolina offers a rebate (grant) of up to 25% of qualifying expenses. The maximum rebate a project may earn is capped at $7 million for a feature length film and movie made for television, $15 million for a single season of a television/streaming series, or $250,000 for a commercial. For a television pilot, the pilot itself will count as one season. Applications for the incentive awards are reviewed at least once a month. End credits must include the phrase “Filmed in North Carolina,” a logo provided by the North Carolina Film Office, and an acknowledgment of the regional film office responsible for the geographic area in which the production was filmed. Once the Department of Commerce determines the appropriate performance criteria have been met, payment will be issued within 30 days.

Requirements: Applicant must register to do business with the Ohio Secretary of State; submit an online application during the application period; upon approval, pay a nonrefundable application fee equal to 1.0% of the estimated value of the credit provided in the application, up to $10,000; begin production within 90 days of the date on the award letter; provide evidence of funding for at least 50% of the total production budget is in place; and, meet the minimum in-state spending requirement of more than $300,000. Loan out companies must be registered with the Ohio Secretary of State.

Qualified Spend: Qualified spend consists of eligible expenditures made for goods and services purchased and consumed in Ohio related to resident and nonresident (above-the-line and below-the-line) compensation, accommodations, set construction and operations, editing and related services, photography, sound synchronization, lighting, wardrobe, make-up and accessories, film processing, transfer, sound mixing, special and visual effects, music, location fees, and, the purchase or rental of facilities and equipment. Only expenditures made on or after the date on the award letter will be eligible for the incentive.

Summary: This program is not administered on a first-come, first-served basis. Ohio offers a 30% fully refundable tax credit that may be applied against the financial institutions, commercial activity, or personal income tax. The director of development services will review and approve applications in two rounds. For each round, the director shall rank and approve applications based on the extent of positive economic impact in the state and the effect on developing a permanent workforce in the motion picture or theatrical production industries in the state. Priority will be given to tax-credit eligible productions that are television series or mini-series, as defined. The first round of credits will be awarded by July 31st of each year and the second round will be awarded by January 31st of each year. Not more than $20 million may be awarded during the first round of approvals. While there is a state funding cap of $40 million per fiscal year (7/1 – 6/30), there is not a per project cap. Any unused portion of the $40 million annual funding may be rolled over to the following fiscal year.

Requirements: Submit an application for initial certification to the Louisiana Economic Development (LED) using FASTLANE, along with an application fee that is equal to 0.5% of the estimated tax credit but not less than $500 or more than $15,000; meet the minimum in-state spending requirement of more than $300,000; production companies organized as a corporation must be incorporated in Louisiana while all other entity types must be domiciled and headquartered in Louisiana. All payments for services performed in Louisiana are subject to withholding based upon a withholding certificate—if no certificate is provided, the withholding rate is 4.25%. All payments made to a loan out company are subject to 4.25% withholding.

Qualified Spend: Qualified spend includes: the first $3 million paid to each resident, nonresident, and loan out for work performed in Louisiana; costs for tangible goods acquired from a source within the state during preproduction, production, and postproduction of a state-certified production; costs expended up to one year prior to and two years after initial certification. Qualifying production expenditures for above-the-line salaries of unrelated and related parties are limited to 40% and 12%, respectively, of total Louisiana expenditures.

Summary: Applications received by LED will be reviewed and evaluated on the 15th of each month and, if approved, an initial certification letter with a tax credit reservation will be issued shortly thereafter, typically, at the beginning of the following month. Claims submitted to the Louisiana Department of Revenue are awarded on a first-come, first-served basis. Louisiana’s base incentive provides for a tax credit equal to 25% of base investment. Additional incentives may be earned as follows: 15% of the first $3 million of each resident’s wage; 5% of ALL base investment by placing the production office and filming 60% of principal photography outside the New Orleans Metro-Statistical Area; 10% in the base investment rate for expenditures of at least $50,000 but not greater than $5 million for productions based on a screenplay created by a Louisiana resident; 5% of visual effects expenditures if certain requirements are met. The maximum aggregate base investment rate is limited to 40%. LED assigns a CPA to conduct an expenditure verification report. There is a per project cap of $20 million for a single state-certified production or $25 million per season for scripted episodic content. Payouts may structure over two or more years, at LED’s discretion. The maximum amount of tax credits issued by the film office is limited to $150 million per fiscal year. This program is scheduled to sunset June 30, 2025. Please refer to governing statutes for more details.

Requirements: Apply for a visual media production certificate on the forms prescribed by the department; provide a certificate of insurance for the project; demonstrate that the production intends to incur at least $75,000 of media production expenses in Maine; demonstrate that the production will benefit the people of the State by increasing opportunities for employment and strengthen the economy of the State; provide information to demonstrate the project is fully funded; supply a schedule projecting the preproduction, production, and postproduction dates showing that the production will begin within 60 days after certification; agree to include on-screen credit for the State of Maine; and, within four weeks after the completion of the qualified production, submit a certified visual media production report to Department of Economic and Community Development. In order to claim the wage reimbursement, the production company must file a reimbursement application with the Maine Revenue Service within 6 weeks of filing the certified visual media production report.

Qualified Spend: All production costs incurred in Maine will qualify for the minimum spend requirement of $75,000; however, only the first $50,000 of wages paid to nonresidents and residents that are subject to Maine withholding are eligible for the wage rebate of 10% and 12%, respectively. Wages include payments to employees, performing artists, and services provided by a loan out company for work performed in Maine.

Summary: Maine currently offers two incentive programs, which are administered on a first-come, first-served basis. The first is a cash rebate equal to 10% or 12% of the first $50,000 of wages paid to each nonresident or resident, respectively. The second is a nonrefundable, nontransferable income tax credit equal to 5% of all non-wage production costs incurred in Maine. In order to participate in either program, the production company must spend at least $75,000 in Maine. Maine also offers a long-term lodging tax reimbursement on stays over 28 consecutive days. If a stay is longer than 28 consecutive days, all lodging taxes paid on the initial 28 days are reimbursed and all consecutive days thereafter are exempt.

Requirements: PRIOR to beginning any production activity in the state, submit an Application for Qualification to the Department of Commerce; PRIOR to the start of principal photography in the state submit a Form for Additional Documentation & Information; schedule principal photography to begin within 120 days of receiving the Letter of Qualification; film at least 50% of principal photography in Maryland; before the conclusion of principal photography in the state have the Department approve the draft agreement of the engagement letter for the independent third-party CPA; and, submit the third-party auditor’s report within 180 days of the completion date of activity in the state.

Qualified Spend: Qualified spend includes: wages and benefits of each resident and nonresident employee whose total compensation is $500,000 or less; fees for services provided in Maryland; costs of acquiring or leasing property; travel expenses to bring persons into the state but not the expenses of persons departing from Maryland and, any other expenses necessary to carry out film production activity.

Summary: This program is administered on a first-come, first-served basis. Maryland offers a refundable tax credit equal to 25% of the total direct costs associated with all qualified film production activity with the exception of a television series (including a mini-series or a pilot produced for an intended television series), which will earn 27% of total direct costs. Total direct costs do not include any portion of the salary, wages, or other compensation of an individual that: (1) receives more than $500,000 for personal services; or (2) is a writer, director, or producer. The $500,000 compensation threshold encompasses all phases of production even if the services are not performed in Maryland. Total compensation includes employer fringes and payments made directly to the employee (i.e. per diem, housing allowance, cell phone allowance, relocation fees, kit/box rental, etc.). For feature films and television series, the end credits must include a five-second-long static or animated logo before the below-the-line crew crawl. In lieu of the logo, the production company may offer alternative marketing opportunities of equal or greater promotional value to the state for evaluation. Ten percent of the annual funding is reserved for Maryland Small or independent film entities. The maximum incentive a project may earn is capped at $10 million. An exemption from the 6% state sales & use tax is available to qualified feature, television, cable, commercial, documentary, music video, etc., projects. Maryland also offers an incentive for Theatrical Stage productions (House Bill 641).

Requirements: Register the production company with the Massachusetts Secretary of State’s office and the Department of Revenue; meet the minimum qualified spending requirement of $50,000 within a 12-month period for the preproduction, production, and postproduction of a qualified production; and, submit a 940 Certification, dated no more than ninety days prior to the date being furnished to the Department of Revenue, confirming payment of the requisite unemployment taxes. In order to include spend and all payroll, without limitation, in the incentive calculation, the in-state production expenses must exceed 75% of the total production expenses or at least 75% of the total principal photography days must take place in Massachusetts.

Qualified Spend: Qualified spend includes resident and nonresident labor sourced to Massachusetts; all direct production expenditures incurred in Massachusetts; and, goods acquired from out-of-state vendors and used in Massachusetts. If a production meets the 75% spend test and/or the 75% principal photography test and an individual earns more than $1 million, then 100% of those salaries is included in the 25% production spend credit, rather than in the payroll credit. Salaries, wages, and all payments made to loan out companies must reflect Massachusetts withholding tax in order to qualify. Withholding at the rate of 5% is required on all payments made to a loan out company.

Summary: This program is administered on a first-come, first-served basis. Massachusetts offers a unique incentive in that you can elect to claim the credits as either a refundable tax credit equal to 90% of the face value (guaranteed) or sell them at the market rate to a third-party. A taxpayer that elects to receive a refund of the credit from the state must file an electronic tax return for the tax period at issue. The Commissioner will apply the credit against the taxpayer’s liability as reported on its tax return and then refund 90% of the balance of the credits to the taxpayer. Productions should secure the required information and signatures needed to complete the Loan Out Affidavit sooner rather than later in the production process.

Requirements: 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: 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 1st $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.

Summary: 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.

Requirements: Submit an application for approval to the Mississippi Film Office (MFO)/ Mississippi Development Authority (MDA) 4-6 weeks PRIOR to the start of any preproduction activities in Mississippi (MS); PRIOR to the first day of principal photography in MS, provide the MFO with a cast and crew, location, and vendor list, shooting and script schedule, and COVID-19 guidelines; begin principal photography within one year of the date of certification; meet the minimum in-state spending requirement of $50,000; see that at least 20% of the production crew on payroll are MS residents; and, upon completion of the project, submit a rebate request to the DOR. Loan out companies must be registered with the DOR.

Qualified Spend: Qualified spend includes nonpayroll expenditures paid to MS vendors, companies, and cast and crew, as well as, the first $5 million of payroll for each resident. Payroll means salaries, wages, or other compensation, paid to employees upon which MS income tax is due and has been withheld, as well as fringes that are not subject to income tax, including FICA, FUI, SUI, workers’ compensation insurance, and pension, health and welfare benefits. The first $5 million of salaries (subject to MS income tax) and fringes paid for each nonresident employee may be eligible to earn a rebate equal to 25% if, the project, or its owner, principal, member, production supervisor/manager, director of photography, production designer, casting director (production partner), director, producer, or subsidiary company (i) is designated and pre-qualified by the MDA as MS-based or a MS resident; (ii) has filed income taxes in the State of MS during each of the previous three years; and (iii) has engaged in activities related to the production of at least two motion pictures in MS during the past ten years. Payments made to a loan out company, for services provided in MS, are subject to 5% withholding. Any expenditures made PRIOR to the date of the Letter of Commitment from the MDA are not eligible for the rebate.

Summary: This program is administered on a first-come, first-served basis. The MS incentive allows for a cash rebate equal to: 25% of all local expenditures; 25% of the first $5 million of payroll and fringes paid for each qualified nonresident, and 30% of the first $5 million of payroll and fringes paid for each resident, whose wages are subject to MS withholding. Productions may earn an additional rebate equal to 5% of the payroll and fringes paid for any resident member of the cast and crew who is an honorably discharged veteran of the United States Armed Forces and whose wages are subject to MS Income Tax withholding law. There is a state funding cap of $20 million per fiscal year and the maximum rebate a project may earn is capped at $10 million. The first review of the rebate submission will be completed within 90 days after submission of all required documentation of production expenditures in MS. A reduced sales tax rate equal to 1.5% may apply to equipment used in the production of a motion picture.

Requirements: Register the production company with the Montana Secretary of State; PRIOR to the start of principal photography, submit a MEDIA Act application and pay a nonrefundable $500 filing fee; begin principal photography within one year of certification; submit an incentive claim within 60 days of completion of principal photography (or within 60 days of the end of the tax year if costs are incurred in multiple years); submit a fee of $500 for projects with qualified spend less than $350,000; $1,000 for projects with qualified spend of $350,000 or more or for postproduction only; and, submit a production expenditure verification report by April 15th. For loan out companies, only the contractual fee (not per diem, living allowance, etc.) related to services in Montana is subject to 6.9% withholding.

Qualified Spend: Qualified spend includes: tangible goods acquired from a source within the state during preproduction and production (note, postproduction costs do not qualify unless applying for the postproduction only incentive); base investment incurred from up to six months before receiving state certification thru completion of the project; and, compensation as described below.

Summary: This program is administered on a first-come, first-served basis. Montana offers a transferable tax credit equal to: 20% of qualified nonpayroll spend plus 20% of the first $7.5 million of compensation paid to each above-the-line worker for which Montana taxes have been withheld; 25% of compensation for below-the-line resident crew (15% for below-the-line nonresident crew), not to exceed $150,000 in credits per person; 30% of compensation paid to a student enrolled in a Montana college that works on the production for college credit, not to exceed $50,000 in credits for each student; 5% on qualifying nonpayroll spend and compensation by including a screen credit furnished by the state; 10% on payments made to a Montana college or university for stage rentals, equipment rentals, or location fees for filming on campus; 10% of all in-studio facility and equipment rental expenditures for a production that rents a studio for 20 days or more; and, 5% of nonpayroll spend incurred in underserved areas. The credits may not exceed more than 35% (in the aggregate) of the production company’s base investment. The minimum amount a tax credit may be sold for is $0.85 of the dollar value of the tax credit. Montana also offers a postproduction-only incentive equal to 25% of wages. The production credit and the postproduction-only credit may not be combined. Montana also offers the Montana Blue Sky discretionary grant program—see the guidelines for more information about this program.

Requirements: Apply within 90 days of the start of principal photography but before the end of principal photography in Georgia; begin filming within 30 days of receiving the certification letter or submit an amendment to the application in writing to Georgia Department of Economic Development (GDEcD); and, meet the minimum in-state spending requirement of at least $500,000 in a single year on one or more projects for qualified production expenditures incurred during preproduction, production, or postproduction. Production companies do not have to be incorporated or headquartered in Georgia or hold a Georgia bank account to qualify for the tax credit. Both the production company and the loan out company must register for payroll withholding with the Department of Revenue.

Qualified Spend: Qualified expenditures include materials, services, and labor that are directly related to the production of a certified project. The first $500,000 of payroll reported on a Form W-2 for each employee (resident or nonresident) working in the state will qualify. Loan outs or independent contractors receiving Form 1099 are not subject to the $500,000 limit. All payments made to a loan out company or independent contractor for personal services provided in Georgia are subject to 5.75% withholding.

Summary: This program is administered on a first-come, first-served basis. Georgia offers a transferable tax credit equal to 20% of the total qualified in-state spend and an additional 10% of the total qualified in-state spend if the production includes a “qualified Georgia promotion”. For features, this promotion is an embedded Georgia logo in the end credits before the below-the-line crew crawl for the life of the project and a link to ExploreGeorgia.org/Film on the project’s landing page or provides pre-approved Alternative Marketing Opportunities, as defined. The production company will receive an additional certification letter for the 10% uplift once the project has been distributed and meets the 10% GEP Logo Uplift requirements. All projects first certified by the GDEcD on or after 1/1/23 are subject to a mandatory audit that can be performed by the Georgia Department of Revenue (GDOR) or by an approved CPA firm before the credit can be sold or used in any manner. The production company may request an approved auditor to perform the audit, however, GDOR will issue the final certification of the film tax credit. If an approved auditor is requested, GDOR will charge oversight and administrative fees in addition to the approved CPA fee. For further information email Film.Audits@dor.ga.gov. The incentive program does not have an annual state funding cap, per project incentive cap, or sunset date.

Requirements: Register to do business with the Department of Commerce and Consumer Affairs in HI; obtain a General Excise Tax (GET) license from the Department of Taxation (DOTAX); pre-qualify with CID/DBEDT at least seven working days PRIOR to the first HI shoot date; meet the minimum in-state spending requirement of at least $100,000; on all payments made to a loan out company, deduct and remit an amount equal to 4.5% for services performed in Oahu, Kauai, and HI county and 4.0% for services in the county of Maui; submit a fee equal to 0.2% of the tax credit claimed; make (and document) reasonable efforts to hire local talent and crew; not later than 90 days following the end of the calendar year in which the qualified production costs were made, submit a production report, to CID/DBEDT; file all tax returns, including amended tax returns with the HI DOTAX, within 12 months of the close of the production company’s taxable year in which production expenditures were made; and, provide evidence of a financial or in-kind contribution equal to at least 0.1% of qualified HI expenditures or $1,000, whichever is greater, or educational or workforce development efforts toward the furtherance of the local film, television, and digital media industries.

Qualified Spend: Qualified spend includes all in-state costs incurred by a qualified production that are subject to HI GET or HI income tax. Although costs incurred for the use of state and county facilities and locations are not subject to GET, they do qualify for the incentive. Government imposed fines, penalties, or interest incurred within HI by the qualified production do not qualify. Goods or services obtained from out-of-state vendors may qualify if 1) the applicant provides evidence it was unsuccessful in its attempt to secure comparable items within HI, 2) HI Use Tax is paid at the highest rate, and 3) proof of payment is verified.

Summary: This program is administered on a first-come, first-served basis. HI offers a 22% or 27% refundable tax credit on all qualified production costs. Payments to a loan out company for services provided in HI will qualify only if the loan out company registers to do business in HI, obtains a GET license, and withholding is deducted and remitted on all payments made to the loan out company. The production company must provide a Tax Advisory Notice (and obtain acknowledgement that the advisory was received) to every contractor, vendor, loan out company, or other agent providing goods or performing services in HI that does not have a GET license. The maximum credit any individual project may earn is $17 million. If the total amount of credits applied for in any year exceeds the $50 million funding cap, the excess will be treated as applied for in the subsequent year. This program is scheduled to sunset on December 31, 2032.

Requirements: 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: 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.

Summary: 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.

Requirements: For film and television projects, file an application with the film office at least five business days PRIOR to beginning principal photography in Illinois; and, meet the minimum in-state spending requirement of more than $50,000 for productions less than 30 minutes or more than $100,000 for productions 30 minutes or longer. For a commercial, the application must be filed with the film office at least 24 hours prior to the start of principal photography.

Qualified Spend:  Qualified spend includes: costs incurred from the final script stage to the end of postproduction (even if incurred prior to receiving the Accredited Production Certificate) for the purchase of tangible personal property or services from Illinois vendors; and the first $500,000 of compensation paid to each Illinois resident employee or resident owned loan out company, and not more than 9 nonresidents (not including Actor) employed in the following positions, Writer, Director, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, and Actor. The number of nonresident actors’ wages that may qualify as Illinois labor is limited to no more than two for productions with Illinois spending of $25 million or less and four nonresident actors for productions with Illinois spending of more than $25 million. For purposes of calculating Illinois labor expenditures for a television series, the nonresident wage limitations are applied to the entire season.

Summary: This program is not administered on a first-come, first-served basis. The Department of Commerce and Economic Opportunity shall review applications to determine whether the project has met a preponderance of eligibility criteria as described in the program legislation. Eligible productions may earn a transferable tax credit equal to 30% of all qualified spend and the first $500,000 of compensation paid to each resident and certain nonresident positions (as defined above). An Illinois resident is defined as someone who has a valid state ID or driver’s license that was issued prior to the commencement of the production. An additional 15% may be earned on the wages paid to individuals who reside in economically disadvantaged areas where the unemployment rate is at least 150% of the state’s annual average. The credit may be claimed upon completion of production in Illinois but no later than two years following the completion of production in Illinois. For tax credits transferred on or after July 1, 2023: the transferor must pay a fee equal to 2.5% of the transferred credit associated with nonresident wages and an additional fee of 0.25% of the transferred credit that is not associated with nonresident wages. There is no annual funding cap or per project cap. This incentive program is scheduled to sunset on December 31, 2026.

Requirements: Pre-application Zoom call within 45 days of KEDFA meeting, file an application at least 30 days PRIOR to incurring any qualified expenditures for which recovery will be sought; prior to approval, pay a nonrefundable application fee (determined based on the size of budget) and an administration fee that is equal to 0.5% of the estimated tax credit sought or $500 whichever is greater; for a Kentucky-based production company, meet the in-state minimum spend requirements of at least $125,000 for feature films/television, or $10,000 for documentaries, or $20,000 for a touring Broadway show; for a non-Kentucky-based production company, meet the in-state minimum spend requirements of at least $250,000 for feature films/television, or $20,000 for documentaries, or $20,000 for a touring Broadway show; begin filming or production in Kentucky within six months of approval; complete production in Kentucky within two years of the production start date; and submit a detailed cost report within 180 days of the completion of production in Kentucky. A “Kentucky-based company\\\" means a business with its principal place of business in Kentucky or no less than fifty percent (50%) of its property and payroll located in Kentucky. Loan out companies must withhold Kentucky income tax on payments made to their employees for services in Kentucky.

Qualified Spend: Qualified spend includes qualifying wages plus expenditures made in Kentucky for: set construction and operations, wardrobe, accessories, and related services; lease or rental of real property in Kentucky as a set location; photography, sound synchronization, lighting, and related services; editing and related services; rental of facilities and equipment; vehicle leases; food; and accommodations. Air travel, fringes, state and local taxes or nontaxable portion of per diems are not eligible. Expenses incurred prior to the filing of the signed Film Tax Incentive Agreement with the Legislative Research Commission do not qualify for the incentive.

Summary: This program is administered on a first-come, first-served basis. Kentucky offers a refundable tax credit equal to 30% or 35%. For projects filmed in whole or in part in any Kentucky county, other than an enhanced incentive county, the incentive is equal to 30% of: qualifying expenditures, wages paid to below-the-line nonresident crew, the first $1 million in wages paid to each above-the-line nonresident worker; 35% of wages paid to below-the-line resident crew; and the first $1 million in wages paid to each above-the-line resident worker. For projects filmed within an enhanced incentive county, the incentive is equal to 35% of: qualifying expenditures, wages paid to below-the-line resident and nonresident crew, and the first $1 million in wages paid to each above-the-line resident and nonresident worker. Twenty-five million of the seventy-five million calendar year funding is reserved for “continuous film production” projects, as defined. Productions may also apply with the Department of Revenue for the sales and use tax rebate.

Requirements: 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 a facility in-state, if a facility is available; maintain the production company’s full-time production labor positions in-state; include an acknowledgment that the production was filmed in Arizona in the credits; and, submit an audited statement completed by an in-state certified public accountant.

Qualified Spend: Qualified spend includes ALL compensation paid to above-the-line and below-the-line workers (residents and nonresidents) plus direct in-state nonpayroll expenditures for: 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.

Summary: 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. Below-the-line resident 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. Funding for this program will increase to $100 million for calendar year 2024 and $125 million for each calendar year thereafter. 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.

Requirements: Submit a completed application to the Broward County Film Commission PRIOR to the start of principal photography; start principal photography within 120 days of application submission; include the official specialty Broward County “identifier” in the end credits of projects that include credits; hire one qualified college student or qualified college graduate (as defined); 50% of the expenditures incurred must be from Broward County businesses and 15% of those Broward County businesses must be Certified County Business Enterprises; and, submit the required production paperwork to the Film Commission within 300 days of completion of production project. For Main Tier productions: film at least 60% of total principal photography days in Broward County and see that the main cast and crew is made up of a minimum of 25% of Broward County residents and another 25% of Miami Dade County or Broward County residents for the majority of the Production Project. For Alternative Tier productions, film at least 50% of total principal photography days in Broward County and of the principal photography days filmed in Broward County, see that 25% of the main cast and crew be Broward County residents and another 25% are Miami Dade County or Broward County residents. For both Tiers, the required percentage of Broward County residents will increase 10% yearly beginning in fiscal year 2023-24.

Qualified Spend: Qualified spend includes: the first $100,000 of salary paid to each Broward County resident for work performed from the first day of pre-production to the last day of postproduction and payments for goods and services from the date of submission of the application through the duration of the project within County boundaries. Proof of Broward County residency may be established by showing a Florida driver’s license and one other supporting document.

Summary: This program is not administered on a first-come, first-served basis. Each project’s eligibility will be determined on a case-by-case basis. Applications are required to go before the Director of the Office of Economic Development for approval. The TV, Film and Entertainment Production Incentive is a performance-based grant program which offers a maximum rebate of $175,000 or $100,000 per project for the Main Tier and Alternative Tier, respectively. Visit Lauderdale will partner with the Film Commission to offer additional incentives if the project has been identified as an approved candidate after completing the Film Incentive Program application process. These additional incentives would be based on negotiation between the production and Visit Lauderdale directly with deliverables to be determined on a case-by-case basis as it relates to Visit Lauderdale’s tourism mission.

Requirements: Submit an application to the Department of Economic Development as far in advance as possible prior to the first expenditure in West Virginia; register the production company with the Secretary of State; begin principal photography within 120 days of approval; agree in writing to pay all obligations the eligible company has incurred in West Virginia; delay filing a claim for the tax credit authorized, until the Department of Economic Development delivers written notification to the Tax Commissioner that the eligible company has fulfilled all requirements for the credit; recognize the state of West Virginia in the end credit roll; and, meet the minimum in-state spending requirement of at least $50,000 in a calendar year. Productions seeking an increase in the amount of tax credits for an approved project shall submit an application for modification to the Department of Economic Development for consideration.

Qualified Spend: Qualified spend includes direct production expenditures incurred in West Virginia or with a West Virginia vendor; payment of wages, fees, and costs for related fringe benefits provided for talent, management, or labor that are subject to West Virginia income tax; and, payments to a loan out company, if the loan out company is subject to West Virginia income tax and the performing artist receiving payments from the loan out company is subject to West Virginia income tax. Qualified costs incurred prior to the approval of an application are eligible for the incentive if approved.

Summary: This program is administered on a first-come, first-served basis. West Virginia provides for a base transferable tax credit equal to 27% of direct production expenditures that occur in West Virginia. An additional 4% may be earned on the total qualified expenditures if 10 or more West Virginia residents, including talent and above-the-line and below-the-line crew, are employed full-time or as apprentices working in the state. The minimum spend requirement is $50,000 in a calendar year and all claims must be accompanied by an expense verification report that utilizes agreed upon procedures and is prepared by an independent certified public accountant. This program does not have an annual funding cap nor a cap on the amount of the credit a single project may earn. The Tax Commissioner shall not seek recourse from the transferee for any portion of the tax credit that may be subsequently disqualified. Production companies may also take advantage of other incentives, such as, exemption from the West Virginia consumers sales and service tax, use tax on qualified purchases and rentals, and exemption from local hotel and occupancy taxes on stays in excess of 30 consecutive days per person/room (exemption begins on the 31st day).

Requirements: At least 30 days PRIOR to the start of any activities in Alabama, submit an application to the film office; within 60 days of commencing operations in Alabama, the production company must register with the Alabama Secretary of State; meet the minimum in-state spending requirement of at least $500,000; begin principal photography (anywhere) within 90 days of application approval; and, submit an audit report to both the Film Office and to the Department of Revenue within 120 days of completion of production activities in Alabama, unless an extension is granted. Approved projects must show evidence of financial backing and funding.

Qualified Spend: Qualified spend includes: preproduction, production, and postproduction costs incurred in the state that are directly used in a certified production; compensation, subject to the limits set forth below, including, related benefits provided to resident and nonresident producers, directors, writers, actors, and other personnel involved in certified projects within the state. Costs incurred prior to the date of the approval letter do not qualify for the incentive.

Summary: This program is not administered on a first-come, first-served basis. The film office retains the sole discretion to determine which projects are selected and the amount of incentives available to each selected project. While there is not a per project incentive cap per se, Alabama only awards the incentive on the first $20 million of qualifying production expenditures. Subject to the $20 million limitation, all payroll paid to Alabama residents will earn 35% (provided a completed Declaration of Residency form is submitted), while all other qualified production expenditures earn 25%, including the first $500,000 of each below-the-line nonresident worker (direct hire or loan out) and the first $1 million of each above-the-line nonresident worker (direct hire or loan out). All qualifying film projects approved by the Alabama Film Office are required to file a Certificate of Compliance issued by the Alabama Department of Revenue before any rebate is released for payment. The production company receives their Alabama film refund by claiming a film credit on its Alabama income tax return for the tax year in which production costs are completed. There is a state funding cap of $20 million per fiscal year (Oct. 1 – Sept. 30). A certified production spending at least $150,000 within a 12-month period may apply to be exempted from the state portion but not the local portion of sales, use, and lodging taxes. The sales tax exemption is not available on qualified expenditures in excess of the first $20 million.

Requirements: PRIOR to beginning preproduction activities in Arkansas, register with the film office and submit an application along with an estimate of expenditures; meet the minimum spending requirement of at least $200,000 within a six-month period in connection with the production of one feature project or $50,000 within a six-month period in connection with a postproduction only project; within two weeks after the start of principal photography the production company must begin filing weekly expenditure reports (failure to file weekly expenditure reports may result in a delay in disbursement of the tax incentive); and, apply for the production or postproduction incentive no later than 180 days after the last production expenses are incurred in Arkansas.

Qualified Spend: Qualified spend includes: costs incurred in Arkansas in the development, preproduction, production, or postproduction phase of a qualified production, on or after the date articulated in the incentive agreement; the first $500,000 of wages or salaries paid to each resident and nonresident that are subject to Arkansas income taxes; pension, health, and welfare contributions; and, stipends and living allowances. Payments for production and postproduction expenses are recommended (but not required) to be made from the checking account of an Arkansas institution. Cash payments to vendors may not exceed 40% of the total verifiable costs.

Summary: This program is not administered on a first-come, first-served basis. The Executive Director of AEDC retains the sole discretion to determine which projects are selected and the amount of the incentives available to each project. Arkansas now offers incentives in the form of a tax credit or a rebate. The two programs mirror each other in percentages: 20% for goods, services, and nonresident labor; 30% for resident labor. The first $500,000 of salaries and wages paid to each above-the-line resident and nonresident, as well as each below-the-line resident and nonresident, subject to Arkansas income tax, will qualify for the 20% tax incentive. An additional 10% may be earned on: the payroll of below-the-line employees who are full-time Arkansas residents or veterans and expenditures paid to a veteran-owned business for qualified production costs. For purposes of the additional 10%, resident actors and writers are defined as below-the-line. Arkansas also offers a postproduction only incentive which is equal to the production incentive but with a minimum spend requirement of only $50,000. The incentive program is scheduled to sunset on June 30, 2032.

Requirements: Submit an online application during the application window; submit a written Unlawful Harassment Policy, Diversity Initiative Statement, and other documents; begin principal photography in California (CA) after the date on the Credit Allocation Letter (CAL) but no later than 180 days after such date (240 days for projects with qualified expenditure budgets over $100 million); see that 75% or more of principal photography days occur in CA or 75% of the total production budget is utilized for goods, services, and/or wages within CA; participate in a Career Readiness program; deliver the final element within 30 months of the date of approval; and contribute 0.25% of the estimated tax credit to a Pilot Skills Training Program.

Qualified Spend: Qualified spend includes costs incurred in CA and includes below-the-line crew and staff salaries and wages; the cost of facility rentals and equipment; and production operation costs. Refer to the Qualified Expenditure Chart for details. Compensation for writers, producers, directors, performers (other than background performers with no scripted lines), music composers, and music supervisors do NOT qualify. Any costs incurred PRIOR to the date on the CAL or more than 30 days after completion of the final element do not qualify. For a Non-indie Feature film/TV series or “Indie film”, up to $100 million or $10 million, respectively, in qualified expenses are eligible for the tax credit.

Summary: This program is not administered on a first-come, first-served basis. Projects are ranked and approved within their specific category based on a “jobs ratio” formula. At the completion of production, if the jobs ratio has decreased by more than 10%, the tax credit amount will be reduced by an equal percentage. If the decrease is greater than 20%, other penalties apply. Funding is allocated as follows: new/recurring TV series, pilots, mini-series (40%); non-indie feature films (35%); relocating TV series (17%); “independent films” (8%), (4.8% for films with qualified spend of $10 million or less and 3.2% for films of more than $10 million). A non-indie production or a TV series in its second year of receiving the tax credit may earn an additional 5% on certain expenses and/or 10% on qualified local wages related to filming outside of the “Los Angeles” 30-mile zone. An additional 5% may be earned on out-of-zone local wages for indie productions and relocating TV series in its first year of receiving the tax credit. An additional 5% may be earned for visual effects produced in CA if such visual effects work is at least 75% of the total visual effects budget or a minimum of $10 million in qualified visual effects expenses is incurred in CA (excludes indie productions with budgets of $10 million or less).

Requirements: Apply PRIOR to beginning significant activities in Colorado; meet the minimum in-state spending requirement for preproduction, principal photography, or postproduction; be prepared to show proof of funding (80%); and, see that 50% of the workforce (not including extras, interns, and unpaid employees) is made up of Colorado residents. Loan out companies must be registered with the Secretary of State.

Qualified Spend: Qualified spend includes payments made to an in-state business, including payments for developing or purchasing the story and scenario; and, the first $1 million of salaries for each resident or nonresident worker. In order for any salary to be considered a qualified expenditure, Colorado income tax must be withheld or paid by either the production company or the individual. Payments to out-of-state vendors do not qualify.

Summary: This program is not administered on a first-come, first-served basis. The film commission has the discretion to determine which projects are selected. Colorado provides a cash rebate of up to 20% on all local spend (the executive director may authorize the approval or issuance of an incentive in an amount that exceeds the current statutory limit of 20 percent of qualifying local expenditures) and the first $1 million of wages for each resident and nonresident. The minimum spend requirement is based on where the film originates. To originate in Colorado, as of the date of the application for the incentive program, either the production company must be registered with the secretary of state for at least 12 consecutive months and been engaged in production activities in the state for other projects in the past 12 consecutive months OR for a newly formed entity, the “manager” of the business must be a resident of Colorado for at least 12 consecutive months. The incentive may be paid upon completion of the production and verification of the qualified expenditures by a CPA licensed to practice in Colorado or a CPA firm registered in Colorado. Prior to engaging a CPA for the verification, ensure that the CPA has completed the Colorado Film Incentive training with the Colorado Film Production Analyst. If the incentive is erroneously or improperly issued for any reason, the attorney general may recover such amount. The program has no sunset date.

Requirements: Applicant must register with the Connecticut Secretary of State; submit an eligibility application along with a $200 fee no later than 90 days after the first qualified production expense is incurred; meet the minimum in-state spending requirement of at least $100,000; conduct at least 50% of principal photography days within the state or spend at least 50% of the film’s postproduction costs or at least $1 million in postproduction in Connecticut; and, submit a tax credit voucher application, along with a fee equal to 1% of the anticipated credit but not more than $5,000, no later than 90 days after the last qualified expenditure is incurred in the state. Loan out companies must be registered with the Department of Revenue. Tax credit vouchers for a theatrical motion picture production will not be issued unless 25% or more of principal photography days occur within a Connecticut facility that received at least $25 million in private investment and opened for business on or after July 1, 2013.

Qualified Spend: Compensation to “star talent” (paid to individuals or loan outs) is capped at $20 million in the aggregate and must be subject to Connecticut personal income tax. Qualified spend includes costs incurred in the duplication of films, videos, CDs, and DVDs. Costs incurred for goods outside the state and used within Connecticut as well as costs related to the required audit do not qualify. In order to qualify payments made to a loan out company, the production company must provide confirmation the loan out company filed Form REG-1 (Business Tax Registration Application). Generally, this is accomplished by the loan out company providing the production company with the letter from the Department of Revenue notifying the loan out company that the application was successfully processed.

Summary: This program is administered on a first-come, first-served basis. The transferable tax credit ranges from 10% to 30% depending on the total amount of in-state production expenditures. A production company may not transfer more than 25% of the credit in any year unless: (1) the production is created in whole or in part at a qualified production facility within the state or (2) the production company is organized as a “C” corporation and is subject to tax in Connecticut. The credit may be claimed in the income year in which spending began. The state may seek recovery from any entity that committed fraud or misrepresentation in claiming the credit.

Requirements: Must apply and be approved prior to the start of principal photography in the District; spend at least $250,000; provide proof that the project has the necessary financing to begin and complete the project; begin project activity within the same fiscal year as the date on the Qualifying Project Letter; not be delinquent in any tax obligation owed to the District of Columbia; and, comply with terms of the agreement with the District.

Qualified Spend: Qualified personnel expenditure means an expenditure made in the District that is directly attributable to the preproduction, production, or postproduction of a qualified production and is a payment of wages, benefits, or fees to above-the-line or below-the-line crew members, including payments to a loan out company. Only the first $500,000 of qualified personnel expenditures for the services of each above-the-line worker may qualify. Qualified production expenditures include preproduction, production, and postproduction expenditures in the District that are directly related to the production. Qualified production expenditures do not include qualified personnel expenditures, marketing or distribution expenditures, or nonproduction related overhead.

Summary: This program is not administered on a first-come, first-served basis. Priority will be given to projects with the most potential for positive economic impact and job creation. Applicants will be notified of their approval within 20 business days of applying. DC offers a rebate of: 35% of qualified production expenditures that are subject to taxation in the District; 21% of qualified production expenditures that are not subject to taxation in the District; 30% of qualified personnel expenditures that are subject to taxation in the District (residents); 10% on qualified personnel expenditures that are not subject to taxation in the District (nonresidents); 50% of qualified job training expenditures; and, 25% on base infrastructure investments, provided that the facility is primarily used for business functions related to media production (see Law 21-0081 for more information). Within 90 days of submitting the final audit report, the OCTFME will verify the submitted receipts and send an Award Letter and a Rebate Authorization Form that must be signed and returned to the OCTFME within 14 days. The rebate will be paid within 45 business days of receiving the Rebate Authorization Form.

Requirements: At least 30 days PRIOR to the start of any activities in Alabama, submit an application to the film office; within 60 days of commencing operations in Alabama, the production company must register with the Alabama Secretary of State; meet the minimum in-state spending requirement of at least $500,000; begin principal photography (anywhere) within 90 days of application approval; and, submit an audit report to both the Film Office and to the Department of Revenue within 120 days of completion of production activities in Alabama, unless an extension is granted. Approved projects must show evidence of financial backing and funding.

Qualified Spend: Qualified spend includes: preproduction, production, and postproduction costs incurred in the state that are directly used in a certified production; compensation, subject to the limits set forth below, including, related benefits provided to resident and nonresident producers, directors, writers, actors, and other personnel involved in certified projects within the state. Costs incurred prior to the date of the approval letter do not qualify for the incentive.

Summary: This program is not administered on a first-come, first-served basis. The film office retains the sole discretion to determine which projects are selected and the amount of incentives available to each selected project. While there is not a per project incentive cap per se, Alabama only awards the incentive on the first $20 million of qualifying production expenditures. Subject to the $20 million limitation, all payroll paid to Alabama residents will earn 35% (provided a completed Declaration of Residency form is submitted), while all other qualified production expenditures earn 25%, including the first $500,000 of each below-the-line nonresident worker (direct hire or loan out) and the first $1 million of each above-the-line nonresident worker (direct hire or loan out). All qualifying film projects approved by the Alabama Film Office are required to file a Certificate of Compliance issued by the Alabama Department of Revenue before any rebate is released for payment. The production company receives their Alabama film refund by claiming a film credit on its Alabama income tax return for the tax year in which production costs are completed. There is a state funding cap of $20 million per fiscal year (Oct. 1 – Sept. 30). A certified production spending at least $150,000 within a 12-month period may apply to be exempted from the state portion but not the local portion of sales, use, and lodging taxes. The sales tax exemption is not available on qualified expenditures in excess of the first $20 million.

Requirements: PRIOR to beginning principal photography in Alberta, submit an online application to the Economic Development, Trade and Tourism Ministry; be incorporated in Alberta, registered as an extra-provincial company in Alberta and/or continued as an Albertan company through a Certificate of Continuance; be in good standing with the Corporate Registry; not be exempt from paying taxes under the Alberta Corporate Tax Act (or be controlled by a corporation that is); meet the minimum total production budget of at least CAD 500,000 (approximately $364,000 USD); BEGIN principal photography no later than six months from receiving the Authorization Letter; submit a final tax credit claim within 42 months of receiving the Authorization Letter; and ensure that each Alberta-based individual completes and signs the Individual Residency Declaration. In addition to the basic eligibility requirements, productions applying for a 30% tax credit must also; be owned (at least 50%) by Alberta-based shareholders; have at least one Alberta-based producer with a single card credit recognition; have the production’s copyright held, at least in part, by an Alberta-based individual, partnership, or corporation at the time of application and for a minimum of 10 years following the completion of production; and spend at least 60% of the total production costs in Alberta or spend at least 70% of the total production salary or wages on Alberta-based individuals.

Qualified Spend: Qualified production costs generally include all expenditures where goods or services are purchased, consumed or used in Alberta and are considered an essential cost incurred as a normal part of business, and resident labor. Invoices or proof of payment for all production costs must be maintained and provided to the program upon request. Goods or services cannot be purchased from an Alberta company that has sub-contracted the procurement of the goods or services to out-of-province individuals or organizations. Only expenses listed on the Eligible Alberta Cost Worksheet or those approved in an advanced ruling will be eligible.

Summary: This program is not administered on a first-come, first-served basis. Funding will be awarded based on a number of factors including the project’s economic impact to the province and the film industry in Alberta. The Economic Development, Trade and Tourism Ministry offers a refundable tax credit of 22% or 30% on eligible Alberta costs. The program is funded at CAD 125 million for the fiscal year ending March 31, 2024, CAD 105 million for the fiscal year ending March 31, 2025, and 105 CAD million for the fiscal year ending March 31, 2026. Unused funds do not roll over to the next fiscal year.

Requirements: 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 a facility in-state, if a facility is available; maintain the production company’s full-time production labor positions in-state; include an acknowledgment that the production was filmed in Arizona in the credits; and, submit an audited statement completed by an in-state certified public accountant.

Qualified Spend: Qualified spend includes ALL compensation paid to above-the-line and below-the-line workers (residents and nonresidents) plus direct in-state nonpayroll expenditures for: 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.

Summary: 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. Below-the-line resident 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. Funding for this program will increase to $100 million for calendar year 2024 and $125 million for each calendar year thereafter. 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.

Requirements: PRIOR to beginning preproduction activities in Arkansas, register with the film office and submit an application along with an estimate of expenditures; meet the minimum spending requirement of at least $200,000 within a six-month period in connection with the production of one feature project or $50,000 within a six-month period in connection with a postproduction only project; within two weeks after the start of principal photography the production company must begin filing weekly expenditure reports (failure to file weekly expenditure reports may result in a delay in disbursement of the tax incentive); and, apply for the production or postproduction incentive no later than 180 days after the last production expenses are incurred in Arkansas.

Qualified Spend: Qualified spend includes: costs incurred in Arkansas in the development, preproduction, production, or postproduction phase of a qualified production, on or after the date articulated in the incentive agreement; the first $500,000 of wages or salaries paid to each resident and nonresident that are subject to Arkansas income taxes; pension, health, and welfare contributions; and, stipends and living allowances. Payments for production and postproduction expenses are recommended (but not required) to be made from the checking account of an Arkansas institution. Cash payments to vendors may not exceed 40% of the total verifiable costs.

Summary: This program is not administered on a first-come, first-served basis. The Executive Director of AEDC retains the sole discretion to determine which projects are selected and the amount of the incentives available to each project. Arkansas now offers incentives in the form of a tax credit or a rebate. The two programs mirror each other in percentages: 20% for goods, services, and nonresident labor; 30% for resident labor. The first $500,000 of salaries and wages paid to each above-the-line resident and nonresident, as well as each below-the-line resident and nonresident, subject to Arkansas income tax, will qualify for the 20% tax incentive. An additional 10% may be earned on: the payroll of below-the-line employees who are full-time Arkansas residents or veterans and expenditures paid to a veteran-owned business for qualified production costs. For purposes of the additional 10%, resident actors and writers are defined as below-the-line. Arkansas also offers a postproduction only incentive which is equal to the production incentive but with a minimum spend requirement of only $50,000. The incentive program is scheduled to sunset on June 30, 2032.

Requirements: Submit an application online for pre-certification with Creative BC within 120 days of incurring the first qualifying labor expenditure in BC; be a taxable Canadian entity; have a permanent establishment in BC; be primarily in the business of film or video production; own the production’s copyright during the production period or have a direct contract with the copyright’s owner; submit a Production Services Tax Credit Program (PSTC) application along with an administration fee of CAD 10,000 (plus GST) to Creative BC to receive an Accreditation Certification letter, which must be submitted to the Canada Revenue Agency (CRA), along with all other records, within 18 months from the project’s taxable yearend—the CRA will not process claims that are filed late; and, meet the TGMS of more than CAD 100,000 (approximately USD 74,000) per episode for episodes or pilots that are less than 30 minutes, or more than CAD 200,000 per episode for those that are 30 minutes or longer. In all other production cases, the TGMS is more than CAD 1 million. For the Digital Animation, Visual Effects, and postproduction (DAVE) credit, more than 50% of the effect must have been created using digital technology.

Qualified Spend: Qualified spend includes amounts incurred by a corporation in BC from the final script stage to the end of postproduction including: salaries or wages paid to BC residents during the year or within 60 days after the end of the taxable year; and, payments for services to BC individuals, Canadian taxable corporations (loan out companies, proprietorships, partnerships, and personal service corporations) for services provided by BC residents that are attributable to the production. If a pre-certification form is not submitted within 120 days, production companies are unable to claim any labor expenditures incurred prior to the filing date of the pre-certification form.

Summary: This program is administered on a first-come, first-served basis. British Columbia’s PSTC Program offers four distinct labor-based tax credits which, if the production qualifies, may be combined: Basic (Resident Labor), Regional, Distant, and DAVE. The production must be eligible for the basic credit in order to access the Regional, Distant, or DAVE credits. Production companies may earn a refundable tax credit equal to 28% of qualified BC labor plus an additional 6% of eligible labor for each of the following: (1) filming more than 50% of BC principal photography (PP) and a minimum of five days outside the designated Vancouver area (Regional); (2) filming at least one day of BC principal photography at a distant location as defined (Distant). The production must be eligible for the Regional credit in order to access the Distant credit. Both the Regional and Distant credits are prorated by the number of PP days in the required area over the total number of PP days done in BC. Production companies may also earn the DAVE credit equal to an additional 16% of qualified BC labor that is directly attributable to digital animation, visual effects, or postproduction activities.

Requirements: Submit an online application during the application window; submit a written Unlawful Harassment Policy, Diversity Initiative Statement, and other documents; begin principal photography in California (CA) after the date on the Credit Allocation Letter (CAL) but no later than 180 days after such date (240 days for projects with qualified expenditure budgets over $100 million); see that 75% or more of principal photography days occur in CA or 75% of the total production budget is utilized for goods, services, and/or wages within CA; participate in a Career Readiness program; deliver the final element within 30 months of the date of approval; and contribute 0.25% of the estimated tax credit to a Pilot Skills Training Program.

Qualified Spend: Qualified spend includes costs incurred in CA and includes below-the-line crew and staff salaries and wages; the cost of facility rentals and equipment; and production operation costs. Refer to the Qualified Expenditure Chart for details. Compensation for writers, producers, directors, performers (other than background performers with no scripted lines), music composers, and music supervisors do NOT qualify. Any costs incurred PRIOR to the date on the CAL or more than 30 days after completion of the final element do not qualify. For a Non-indie Feature film/TV series or “Indie film”, up to $100 million or $10 million, respectively, in qualified expenses are eligible for the tax credit.

Summary: This program is not administered on a first-come, first-served basis. Projects are ranked and approved within their specific category based on a “jobs ratio” formula. At the completion of production, if the jobs ratio has decreased by more than 10%, the tax credit amount will be reduced by an equal percentage. If the decrease is greater than 20%, other penalties apply. Funding is allocated as follows: new/recurring TV series, pilots, mini-series (40%); non-indie feature films (35%); relocating TV series (17%); “independent films” (8%), (4.8% for films with qualified spend of $10 million or less and 3.2% for films of more than $10 million). A non-indie production or a TV series in its second year of receiving the tax credit may earn an additional 5% on certain expenses and/or 10% on qualified local wages related to filming outside of the “Los Angeles” 30-mile zone. An additional 5% may be earned on out-of-zone local wages for indie productions and relocating TV series in its first year of receiving the tax credit. An additional 5% may be earned for visual effects produced in CA if such visual effects work is at least 75% of the total visual effects budget or a minimum of $10 million in qualified visual effects expenses is incurred in CA (excludes indie productions with budgets of $10 million or less).

Requirements: Apply PRIOR to beginning significant activities in Colorado; meet the minimum in-state spending requirement for preproduction, principal photography, or postproduction; be prepared to show proof of funding (80%); and, see that 50% of the workforce (not including extras, interns, and unpaid employees) is made up of Colorado residents. Loan out companies must be registered with the Secretary of State.

Qualified Spend: Qualified spend includes payments made to an in-state business, including payments for developing or purchasing the story and scenario; and, the first $1 million of salaries for each resident or nonresident worker. In order for any salary to be considered a qualified expenditure, Colorado income tax must be withheld or paid by either the production company or the individual. Payments to out-of-state vendors do not qualify.

Summary: This program is not administered on a first-come, first-served basis. The film commission has the discretion to determine which projects are selected. Colorado provides a cash rebate of up to 20% on all local spend (the executive director may authorize the approval or issuance of an incentive in an amount that exceeds the current statutory limit of 20 percent of qualifying local expenditures) and the first $1 million of wages for each resident and nonresident. The minimum spend requirement is based on where the film originates. To originate in Colorado, as of the date of the application for the incentive program, either the production company must be registered with the secretary of state for at least 12 consecutive months and been engaged in production activities in the state for other projects in the past 12 consecutive months OR for a newly formed entity, the “manager” of the business must be a resident of Colorado for at least 12 consecutive months. The incentive may be paid upon completion of the production and verification of the qualified expenditures by a CPA licensed to practice in Colorado or a CPA firm registered in Colorado. Prior to engaging a CPA for the verification, ensure that the CPA has completed the Colorado Film Incentive training with the Colorado Film Production Analyst. If the incentive is erroneously or improperly issued for any reason, the attorney general may recover such amount. The program has no sunset date.

Requirements: Applicant must register with the Connecticut Secretary of State; submit an eligibility application along with a $200 fee no later than 90 days after the first qualified production expense is incurred; meet the minimum in-state spending requirement of at least $100,000; conduct at least 50% of principal photography days within the state or spend at least 50% of the film’s postproduction costs or at least $1 million in postproduction in Connecticut; and, submit a tax credit voucher application, along with a fee equal to 1% of the anticipated credit but not more than $5,000, no later than 90 days after the last qualified expenditure is incurred in the state. Loan out companies must be registered with the Department of Revenue. Tax credit vouchers for a theatrical motion picture production will not be issued unless 25% or more of principal photography days occur within a Connecticut facility that received at least $25 million in private investment and opened for business on or after July 1, 2013.

Qualified Spend: Compensation to “star talent” (paid to individuals or loan outs) is capped at $20 million in the aggregate and must be subject to Connecticut personal income tax. Qualified spend includes costs incurred in the duplication of films, videos, CDs, and DVDs. Costs incurred for goods outside the state and used within Connecticut as well as costs related to the required audit do not qualify. In order to qualify payments made to a loan out company, the production company must provide confirmation the loan out company filed Form REG-1 (Business Tax Registration Application). Generally, this is accomplished by the loan out company providing the production company with the letter from the Department of Revenue notifying the loan out company that the application was successfully processed.

Summary: This program is administered on a first-come, first-served basis. The transferable tax credit ranges from 10% to 30% depending on the total amount of in-state production expenditures. A production company may not transfer more than 25% of the credit in any year unless: (1) the production is created in whole or in part at a qualified production facility within the state or (2) the production company is organized as a “C” corporation and is subject to tax in Connecticut. The credit may be claimed in the income year in which spending began. The state may seek recovery from any entity that committed fraud or misrepresentation in claiming the credit.

Requirements: Must apply and be approved prior to the start of principal photography in the District; spend at least $250,000; provide proof that the project has the necessary financing to begin and complete the project; begin project activity within the same fiscal year as the date on the Qualifying Project Letter; not be delinquent in any tax obligation owed to the District of Columbia; and, comply with terms of the agreement with the District.

Qualified Spend: Qualified personnel expenditure means an expenditure made in the District that is directly attributable to the preproduction, production, or postproduction of a qualified production and is a payment of wages, benefits, or fees to above-the-line or below-the-line crew members, including payments to a loan out company. Only the first $500,000 of qualified personnel expenditures for the services of each above-the-line worker may qualify. Qualified production expenditures include preproduction, production, and postproduction expenditures in the District that are directly related to the production. Qualified production expenditures do not include qualified personnel expenditures, marketing or distribution expenditures, or nonproduction related overhead.

Summary: This program is not administered on a first-come, first-served basis. Priority will be given to projects with the most potential for positive economic impact and job creation. Applicants will be notified of their approval within 20 business days of applying. DC offers a rebate of: 35% of qualified production expenditures that are subject to taxation in the District; 21% of qualified production expenditures that are not subject to taxation in the District; 30% of qualified personnel expenditures that are subject to taxation in the District (residents); 10% on qualified personnel expenditures that are not subject to taxation in the District (nonresidents); 50% of qualified job training expenditures; and, 25% on base infrastructure investments, provided that the facility is primarily used for business functions related to media production (see Law 21-0081 for more information). Within 90 days of submitting the final audit report, the OCTFME will verify the submitted receipts and send an Award Letter and a Rebate Authorization Form that must be signed and returned to the OCTFME within 14 days. The rebate will be paid within 45 business days of receiving the Rebate Authorization Form.

Requirements: Apply within 90 days of the start of principal photography but before the end of principal photography in Georgia; begin filming within 30 days of receiving the certification letter or submit an amendment to the application in writing to Georgia Department of Economic Development (GDEcD); and, meet the minimum in-state spending requirement of at least $500,000 in a single year on one or more projects for qualified production expenditures incurred during preproduction, production, or postproduction. Production companies do not have to be incorporated or headquartered in Georgia or hold a Georgia bank account to qualify for the tax credit. Both the production company and the loan out company must register for payroll withholding with the Department of Revenue.

Qualified Spend: Qualified expenditures include materials, services, and labor that are directly related to the production of a certified project. The first $500,000 of payroll reported on a Form W-2 for each employee (resident or nonresident) working in the state will qualify. Loan outs or independent contractors receiving Form 1099 are not subject to the $500,000 limit. All payments made to a loan out company or independent contractor for personal services provided in Georgia are subject to 5.75% withholding.

Summary: This program is administered on a first-come, first-served basis. Georgia offers a transferable tax credit equal to 20% of the total qualified in-state spend and an additional 10% of the total qualified in-state spend if the production includes a “qualified Georgia promotion”. For features, this promotion is an embedded Georgia logo in the end credits before the below-the-line crew crawl for the life of the project and a link to ExploreGeorgia.org/Film on the project’s landing page or provides pre-approved Alternative Marketing Opportunities, as defined. The production company will receive an additional certification letter for the 10% uplift once the project has been distributed and meets the 10% GEP Logo Uplift requirements. All projects first certified by the GDEcD on or after 1/1/23 are subject to a mandatory audit that can be performed by the Georgia Department of Revenue (GDOR) or by an approved CPA firm before the credit can be sold or used in any manner. The production company may request an approved auditor to perform the audit, however, GDOR will issue the final certification of the film tax credit. If an approved auditor is requested, GDOR will charge oversight and administrative fees in addition to the approved CPA fee. For further information email Film.Audits@dor.ga.gov. The incentive program does not have an annual state funding cap, per project incentive cap, or sunset date.

Requirements: Register to do business with the Department of Commerce and Consumer Affairs in HI; obtain a General Excise Tax (GET) license from the Department of Taxation (DOTAX); pre-qualify with CID/DBEDT at least seven working days PRIOR to the first HI shoot date; meet the minimum in-state spending requirement of at least $100,000; on all payments made to a loan out company, deduct and remit an amount equal to 4.5% for services performed in Oahu, Kauai, and HI county and 4.0% for services in the county of Maui; submit a fee equal to 0.2% of the tax credit claimed; make (and document) reasonable efforts to hire local talent and crew; not later than 90 days following the end of the calendar year in which the qualified production costs were made, submit a production report, to CID/DBEDT; file all tax returns, including amended tax returns with the HI DOTAX, within 12 months of the close of the production company’s taxable year in which production expenditures were made; and, provide evidence of a financial or in-kind contribution equal to at least 0.1% of qualified HI expenditures or $1,000, whichever is greater, or educational or workforce development efforts toward the furtherance of the local film, television, and digital media industries.

Qualified Spend: Qualified spend includes all in-state costs incurred by a qualified production that are subject to HI GET or HI income tax. Although costs incurred for the use of state and county facilities and locations are not subject to GET, they do qualify for the incentive. Government imposed fines, penalties, or interest incurred within HI by the qualified production do not qualify. Goods or services obtained from out-of-state vendors may qualify if 1) the applicant provides evidence it was unsuccessful in its attempt to secure comparable items within HI, 2) HI Use Tax is paid at the highest rate, and 3) proof of payment is verified.

Summary: This program is administered on a first-come, first-served basis. HI offers a 22% or 27% refundable tax credit on all qualified production costs. Payments to a loan out company for services provided in HI will qualify only if the loan out company registers to do business in HI, obtains a GET license, and withholding is deducted and remitted on all payments made to the loan out company. The production company must provide a Tax Advisory Notice (and obtain acknowledgement that the advisory was received) to every contractor, vendor, loan out company, or other agent providing goods or performing services in HI that does not have a GET license. The maximum credit any individual project may earn is $17 million. If the total amount of credits applied for in any year exceeds the $50 million funding cap, the excess will be treated as applied for in the subsequent year. This program is scheduled to sunset on December 31, 2032.

Requirements: For film and television projects, file an application with the film office at least five business days PRIOR to beginning principal photography in Illinois; and, meet the minimum in-state spending requirement of more than $50,000 for productions less than 30 minutes or more than $100,000 for productions 30 minutes or longer. For a commercial, the application must be filed with the film office at least 24 hours prior to the start of principal photography.

Qualified Spend:  Qualified spend includes: costs incurred from the final script stage to the end of postproduction (even if incurred prior to receiving the Accredited Production Certificate) for the purchase of tangible personal property or services from Illinois vendors; and the first $500,000 of compensation paid to each Illinois resident employee or resident owned loan out company, and not more than 9 nonresidents (not including Actor) employed in the following positions, Writer, Director, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, and Actor. The number of nonresident actors’ wages that may qualify as Illinois labor is limited to no more than two for productions with Illinois spending of $25 million or less and four nonresident actors for productions with Illinois spending of more than $25 million. For purposes of calculating Illinois labor expenditures for a television series, the nonresident wage limitations are applied to the entire season.

Summary: This program is not administered on a first-come, first-served basis. The Department of Commerce and Economic Opportunity shall review applications to determine whether the project has met a preponderance of eligibility criteria as described in the program legislation. Eligible productions may earn a transferable tax credit equal to 30% of all qualified spend and the first $500,000 of compensation paid to each resident and certain nonresident positions (as defined above). An Illinois resident is defined as someone who has a valid state ID or driver’s license that was issued prior to the commencement of the production. An additional 15% may be earned on the wages paid to individuals who reside in economically disadvantaged areas where the unemployment rate is at least 150% of the state’s annual average. The credit may be claimed upon completion of production in Illinois but no later than two years following the completion of production in Illinois. For tax credits transferred on or after July 1, 2023: the transferor must pay a fee equal to 2.5% of the transferred credit associated with nonresident wages and an additional fee of 0.25% of the transferred credit that is not associated with nonresident wages. There is no annual funding cap or per project cap. This incentive program is scheduled to sunset on December 31, 2026.

Requirements:  Apply to the IEDC during the application window; be financially viable and have positive economic ramifications for the state; and submit a report prepared by an independent certified public accountant licensed in the state. Projects must be completed within two years of being approved for the incentive. Loan out companies must register with the Indiana Department of Revenue.

Qualified Spend: Qualified spend includes but is not limited to expenses for: locations, facilities, offices, acquisitions, production props, wardrobes, special effects, accessories, etc.; the first $500,000 of wages paid to each resident and nonresident above-the-line worker; and all wage payments to resident and nonresident below-the-line workers. Costs incurred prior to submitting an application do not qualify.

Summary: This program is not administered on a first-come, first-served basis. Applications will be evaluated on their individual merits and only those projects expected to have a positive return on investment to the state will be considered. Indiana offers a nonrefundable nontransferable base credit equal to 20% of qualified nonpayroll expenditures, 20% of the first $500,000 paid to each resident and nonresident above-the-line worker, 20% of the total labor costs for nonresident below-the-line workers; and 25% of the total resident below-the-line labor costs. An additional credit equal to 5% (not to exceed a total of 30%) of qualified production expenses may be awarded for each of the following qualifiers: 1) at least 20% of the overall workforce (including student and intern staff) must be Indiana residents, 2) add an IEDC-approved Indiana brand to the qualified production’s credits. The annual funding is capped at $5 million for fiscal year 2023 (July 1 – June 30). This program is scheduled to sunset on June 30, 2027.

Requirements: Pre-application Zoom call within 45 days of KEDFA meeting, file an application at least 30 days PRIOR to incurring any qualified expenditures for which recovery will be sought; prior to approval, pay a nonrefundable application fee (determined based on the size of budget) and an administration fee that is equal to 0.5% of the estimated tax credit sought or $500 whichever is greater; for a Kentucky-based production company, meet the in-state minimum spend requirements of at least $125,000 for feature films/television, or $10,000 for documentaries, or $20,000 for a touring Broadway show; for a non-Kentucky-based production company, meet the in-state minimum spend requirements of at least $250,000 for feature films/television, or $20,000 for documentaries, or $20,000 for a touring Broadway show; begin filming or production in Kentucky within six months of approval; complete production in Kentucky within two years of the production start date; and submit a detailed cost report within 180 days of the completion of production in Kentucky. A “Kentucky-based company\\\" means a business with its principal place of business in Kentucky or no less than fifty percent (50%) of its property and payroll located in Kentucky. Loan out companies must withhold Kentucky income tax on payments made to their employees for services in Kentucky.

Qualified Spend: Qualified spend includes qualifying wages plus expenditures made in Kentucky for: set construction and operations, wardrobe, accessories, and related services; lease or rental of real property in Kentucky as a set location; photography, sound synchronization, lighting, and related services; editing and related services; rental of facilities and equipment; vehicle leases; food; and accommodations. Air travel, fringes, state and local taxes or nontaxable portion of per diems are not eligible. Expenses incurred prior to the filing of the signed Film Tax Incentive Agreement with the Legislative Research Commission do not qualify for the incentive.

Summary: This program is administered on a first-come, first-served basis. Kentucky offers a refundable tax credit equal to 30% or 35%. For projects filmed in whole or in part in any Kentucky county, other than an enhanced incentive county, the incentive is equal to 30% of: qualifying expenditures, wages paid to below-the-line nonresident crew, the first $1 million in wages paid to each above-the-line nonresident worker; 35% of wages paid to below-the-line resident crew; and the first $1 million in wages paid to each above-the-line resident worker. For projects filmed within an enhanced incentive county, the incentive is equal to 35% of: qualifying expenditures, wages paid to below-the-line resident and nonresident crew, and the first $1 million in wages paid to each above-the-line resident and nonresident worker. Twenty-five million of the seventy-five million calendar year funding is reserved for “continuous film production” projects, as defined. Productions may also apply with the Department of Revenue for the sales and use tax rebate.