Production Incentives Map

Want to compare shoot location options? This is the place.

City. State. Province. It’s complicated. It’s ever-changing. Production incentives have played an increasingly important role in determining the locations where motion picture and television productions are filmed.

Our interactive map and comparison tool helps you make an informed decision about where to take your next project. You can roll over cities, states and provinces for a snapshot, or click individual locations for full details. If you want to compare locations, use the multi-jurisdiction tool below and evaluate six alternatives side by side. You can also view and download our at-a-glance incentives map here.

Multi-Jurisdiction Comparison Tool

Select up to six jurisdictions to compare.

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We don’t just pass along information. We ask the right questions and provide the expertise to assist our clients in making sense of the constantly changing rules and requirements to maximize your return.

Still have a question, would like to share your on-the-ground experience, or order your own TIP guide or at-a-glance map? Send us an email.

ALABAMA

ALABAMA FILM OFFICE

401 Adams Avenue, Suite 170, Montgomery, AL 36104. http://www.alabamafilm.org

BRENDA HOBBIE, INCENTIVES COORDINATOR. brenda.hobbie@film.alabama.gov, 334-242-4195

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Spend & NR Labor
35% Resident Labor
Tax Credit Yes/No/No No Cap (1) $500k $20M
Per Fiscal Year
(10/1 - 9/30)
Each Resident
& 1st $500k of Each BTL NR, 1st $1M of Each ATL NR
Yes 5%(2)/No Yes Yes None H 69
H 243

(1) Only the first $20 million of Alabama expenditures qualify for the incentive. (2) Please check with the Alabama Film Office regarding the enforcement of this requirement.

Requirements: No later than 30 days PRIOR to the start of any activities in Alabama, submit an application to the film office; meet the minimum in-state spending requirement of at least $500,000; and, begin principal photography (anywhere) within 90 days of application approval. 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; all salaries, wages, and other compensation including, but not limited to, compensation and related benefits provided to resident and nonresident producers, directors, writers, actors, and other personnel involved in certified projects within the state. Marketing and distribution expenses do not qualify.

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 earn 35%, while all other qualified production expenditures earn 25%, including the first $500,000 of each nonresident below-the-line (direct hire or loan out) and the first $1 million of each nonresident above-the-line (direct hire or loan out). 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.

ALBERTA

ALBERTA FILM

140 Whitemud Crossing, 4211 - 106 St. Edmonton, AB T6J 6L7. http://www.albertafilm.ca

GREG BALL, EXECUTIVE DIRECTOR AND COMMISSIONER. greg.ball@gov.ab.ca, 780-422-8584

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Stream II + 1% (1) Grant Yes/No (2)/No 5M > 50k With Commercial License No Cap Each Resident No/No Yes Yes(3) None See
Guidelines

(1) An additional 1% is available for shoots lasting more than 30 days or 300 person hours for animation/digital projects, for a maximum grant of 26% under Stream II. (2) Grant funds may be assigned to a recognized financial or lending institution. (3) If the production budget is: ≥ CAD 200,000 an audit is required; < CAD 200,000 an uncertified final cost report with a statutory declaration is required.

Requirements: Be incorporated in Alberta, registered as an extra-provincial company in Alberta, or continued as an Albertan company through a Certificate of Continuance and be in good standing with the Corporate Registry; submit the application, including all submission materials, to Alberta Media Fund so it is received through the online application system no later than one day PRIOR to the start of principal photography, unless it is for animation or a project that is only applying for postproduction related services in Alberta; provide written evidence of industry standard insurance including CAD 2 million general liability; employ a minimum of four Albertans in the seventeen eligible Head of Department positions (grant percentage is reduced by 0.5% for each Head of Department position below the minimum requirement); and, applicants with a commercial license agreement must provide written evidence of 75% confirmed financing for projects with budgets of at least CAD 1 million (approximately USD 780,000) or 50% for budgets under CAD 1 million. The projected grant and federal tax credits may be included as part of the confirmed financing. For projects with budgets over CAD 1 million and that do not demonstrate 100% confirmed financing, a completion bond may be required.

Qualified Spend: Qualified spend includes all goods or services purchased and consumed in Alberta, including air travel that departs and arrives within Alberta's Provincial border. Where goods and services are not available in Alberta, an amount proportionate to the Alberta shoot days may be permitted with documented proof the items were not available in Alberta. Only expenses listed on the Eligible Alberta Cost Worksheet or those approved in an advanced ruling will be eligible.

Summary: This program is administered on a first-come, first-served basis. Productions are categorized into two 'Streams' based on the percentage of the production that is owned by Albertans. Although Stream I requires 50% or more Albertan ownership, Stream II requires less than 50% Albertan ownership or control and offers a grant of up to 25% of all eligible Alberta costs. While there is not a funding cap for the program, the maximum grant a project may earn is capped at CAD 5 million.

ARKANSAS

ARKANSAS FILM COMMISSION

900 West Capitol Avenue, Suite 400, Little Rock, AR 72201. http://www.arkansasproduction.com

CHRISTOPHER CRANE, COMMISSIONER. ccrane@arkansasedc.com, 501-682-7676

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20%
+10% BTL Resident Labor
Rebate Yes/No/NA No Cap $200k (1)
$50k (1)
No Cap 1st $500k of Each Resident
& Nonresident
Subject to AR Tax
No/No Yes Yes 6/30/2019 H 1939
H 1633

(1) $200,000 within a six-month period for the production rebate; $50,000 within a six-month period for the postproduction rebate.

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 project or $50,000 within a six-month period in connection with a postproduction only project; and, apply for a production or postproduction rebate certificate no later than 180 days after the last production expenses are incurred.

Qualified Spend: Qualified spend includes: costs incurred in Arkansas in the development, preproduction, production, or postproduction of a qualified production; 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. Projects will be approved on a case-by-case basis giving priority to those that are in the best intertest of the state. An eligible production company may earn a 20% rebate on all qualified production expenditures in Arkansas. Salaries and wages paid to resident and nonresident above-the-line employees, as well as resident and nonresident below-the-line employees, will qualify for the 20% rebate. An additional 10% may be earned on the payroll of below-the-line employees who are full-time Arkansas residents for a total rebate of 30% on such wages. Below-the-line does not include directors and producers; however, for purposes of the additional 10%, resident actors and writers are defined as below-the-line. The incentive program is scheduled to sunset on June 30, 2019.

BRITISH COLUMBIA

CREATIVE BC

7 West 6th Avenue, Vancouver, BC V5Y 1K2. http://www.creativebc.com

ROBERT WONG, VICE PRESIDENT AND ACTING FILM COMMISSIONER. bwong@creativebc.com, 604-730-2236

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
28% Resident Labor
+ 6% Regional
+ 6% Distant
+16% DAVE
Tax Credit Yes/No/No No Cap > 1M Film (1)
TV ≥ 30 min > $200k (2)
TV < 30 min > $100k (2)
No Cap Each Resident No/No No No None Part 5 BC
OIC 520

(1) Total global minimum spend (TGMS) for features. (2) TGMS per episode for television series or pilots only. There is no TGMS requirement for digital animation or visual effects productions of less than 30 minutes.

Requirements: Be a taxable Canadian entity; have a permanent establishment in British Columbia; 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; apply with Creative BC and include an administration fee of CAD 5,500 (plus GST) per application; and, meet the global minimum spending requirement of more than CAD 100,000 (approximately USD 82,000) 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 global minimum spending requirement 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 year; and, payments for services to individuals, partnerships and personal service corporations for services provided by BC residents that are attributable to the production.

Summary: This program is administered on a first-come, first-served basis. British Columbia Production Services Tax Credit Program offers four distinct labor based tax credits which, if the production qualifies, may be combined: Basic, 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 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 principal photography days done in the required area over the total number of principal photography days done in British Columbia. 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.

CALIFORNIA

CALIFORNIA FILM COMMISSION (CFC)

7080 Hollywood Boulevard, Suite 900, Los Angeles, CA 90028. http://www.film.ca.gov

AMY LEMISCH, DIRECTOR. incentiveprogram2@film.ca.gov, 323-860-2960

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20% + 5% (1) or
25% (2)
Tax Credit
Non-Transferable
(Non-Indie)
Transferable (Indie)
No/Yes (3)/5yr $25M Non-Indie
$2.5M Indie
$1M Film/TV
$500k MOW/
Miniseries
$330M
Per Fiscal Year
(7/1 - 6/30)
Each BTL Resident & BTL Nonresident No/No Yes Yes 06/30/2020 AB 1839

(1) 20% for a: feature film, Movie of the Week (MOW), miniseries, pilot, or one hour TV series (for any distribution outlet); plus 5% on specified expenses (see Summary below); (2) 25% for 'Independent Film' and TV series that relocates to CA and filmed its prior season(s) outside of CA (reduces to 20% for subsequent seasons). (3) Only an 'Independent Film' project is authorized to transfer the tax credits to an unrelated party.

Requirements: Submit an application with the required supporting documentation to the CFC during an open allocation period for project type; begin principal photography after the date the application is approved but no later than 180 days after the credit allocation letter date; create final elements within 30 months from the date of approval; at least 75% of principal photography days must occur wholly in California or 75% of the total production budget is for the purchase or rental of property used and services performed within the state; participate in a Career Readiness program; meet the minimum spending and credit requirements; and, have a third-party CPA conduct an audit.

Qualified Spend: Qualified spend includes: amounts paid to purchase or lease and use tangible personal property in CA; and, payments, including qualified wages, for services performed in CA. Qualified wages do not include amounts paid for writers, producers, directors, performers other than extras with no scripted lines, music composers, and music supervisors. Any costs incurred PRIOR to the date of the credit allocation letter or more than 30 days after completion of the final element do not qualify for the incentive. For a non-indie feature film/TV series or 'Independent 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 categorized and funding is allocated as follows: new TV series, pilots, MOWs, miniseries, and recurring TV series (40%); feature films (35%); relocating TV series (20%); and, 'Independent Films' (5%). There is no maximum budget cap for either category. Projects are ranked and approved within their specific category based on a 'jobs ratio' formula and other criteria. At the completion of production, the tax credit awarded may be reduced if the jobs ratio decreases by more than 10% for non-independent projects and 30% for independent projects. A non-independent production may earn an additional 5% on expenses related to the following (up to a maximum tax credit of 25%): filming outside of the 'Los Angeles' 30-mile zone, music scoring and music track recording performed in CA, and 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 are incurred in CA. Non-independent projects may apply tax credits against income (including the minimum tax), sales, or use taxes. Independent projects may transfer or sell tax credits.

COLORADO

COLORADO OFFICE OF FILM, TELEVISION, AND MEDIA

1625 Broadway, Suite 2700, Denver, CO 80202. http://www.coloradofilm.org

DONALD ZUCKERMAN, DIRECTOR. donald.zuckerman@state.co.us, 303-892-3840

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20% Rebate Yes/No/No No Cap $100k or
$1M (1)
$750k
FY 6/30/2019
1st $1M of
Each Resident
& Nonresident
No/Yes Yes Yes None H 1286
S 103
H 1322

(1) $100,000 if the production company originates the production in Colorado; $1 million if it originates outside of Colorado; $250,000 for a television commercial or video game production that originates outside of Colorado.

Requirements: Apply PRIOR to beginning significant activities in Colorado; meet the minimum in-state spending requirement for preproduction, principal photography, or postproduction (see above); and, see that 50% of the workforce (not including extras) 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, all Colorado income taxes shall be withheld and 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 20% on all local spend 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. The rebate can be escrowed upfront with the bond company to cash flow the production as money is spent in-state. If the incentive is erroneously or improperly issued for any reason, the attorney general may recover such amount. There is a funding cap of $750,000 for the 2019 fiscal year and any unallocated funds will roll over to the following year. The program has no sunset date.

CONNECTICUT

OFFICE OF FILM, TELEVISION, & DIGITAL MEDIA

450 Columbus Blvd., Suite 5, Hartford, CT 06103. http://www.ctfilm.com

GEORGE NORFLEET, DIRECTOR. george.norfleet@ct.gov, 860-270-8211

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
10% (1)
15% (1)
30% (1)
Tax Credit No/Yes (2)/5yr No Cap $100k No Cap Each Resident
& Nonresident (3)
No/Yes Yes Yes None 10-107
11-61
11-6
15-5
15-244

(1) Total in-state production costs between: $100,000 - $500,000 earns 10%; $500,001 - $1 million earns 15%; and, greater than $1 million earns 30%. (2) Credit may not be transferred more than three times. (3) 'Star talent' is capped at $20 million in the aggregate.

Requirements: Register with the Secretary of State in Connecticut; 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 or spend at least 50% of the film's postproduction costs or spend 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. Loan out companies must be registered with the Department of Revenue.

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; however, costs incurred outside the state and used within Connecticut and 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 state may seek recovery from any entity that committed fraud or misrepresentation in claiming the credit. At the time of publication, legislation which prohibited a tax credit voucher from being issued for a motion picture production unless 25% or more of principal photography days occurred in a Connecticut facility that received at least $25 million in private investment and opened for business on or after July 1, 2013 had expired. Please check with the film office for the current status of this restriction.

GEORGIA

GEORGIA FILM, MUSIC, AND DIGITAL ENTERTAINMENT OFFICE

75 5th Street, N.W., Suite 1200, Atlanta, GA 30308. http://www.georgia.org

LEE THOMAS, DIRECTOR. lthomas@georgia.org, 404-962-4052

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20%
+10%
Promo (1)
Tax Credit No/Yes/5yr No Cap $500k No Cap 1st $500k of Each Resident
& Nonresident on W-2 (2)
Yes 6%/No Yes Optional(3) None H 1027
H 958
H 199

(1) The production company can earn an additional 10% (for a total of 30%) of the total qualified in-state spend if the production includes a 'qualified Georgia promotion'. (2) $500,000 salary cap applies only to workers whose earnings are reported on Form W-2. (3) Voluntary audit program.

Requirements: Schedule principal photography to begin within 90 days of filing an application; 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. Both the production company and the loan out company must register for payroll withholding with the Department of Revenue.

Qualified Spend: Qualified spend includes production goods and services incurred in Georgia that are directly used in the production including airfare and insurance purchased through a Georgia agency. Payments made to a loan out company or independent contractor for personal services provided in Georgia are subject to 6% withholding. Cast & Crew has an office in Georgia; therefore, our workers' compensation fees qualify for the maximum incentive.

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' in the end credits before the below-the-line crew crawl. For features, the qualified Georgia promotion is: (1) a five-second long logo that promotes Georgia in the end credits before the below-the-line crew crawl for the life of the project and, (2) a link to Georgia on its website. 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. The incentive program does not have a(n) annual state funding cap, per project incentive cap, or sunset date. The voluntary verification program is conducted on a first-come, first-served basis by the Department of Revenue (DOR). To participate in the voluntary verification program, an application, certification letter, and fee must be submitted to the DOR. The fee is based on the total amount of production costs in Georgia and ranges from $5,000, for productions with costs of $500,000 to $1 million, up to $25,000, for productions with costs in excess of $10 million. For further information contact Anita DeGumbia at 404-417-6436. Georgia also offers a postproduction credit equal to 20% of qualified spend for qualifying postproduction companies. The annual funding for the postproduction credit is capped at $5M through December 31, 2017 with incremental increases until its sunset date on December 31, 2022. A single postproduction company is limited to 20% of the amount of credits available in the tax year.

HAWAII

HAWAII FILM OFFICE/DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, & TOURISM

250 S. Hotel Street, Suite 510, Honolulu, HI 96813. http://www.filmoffice.hawaii.gov

DONNE DAWSON, FILM COMMISSIONER. donne.dawson@hawaii.gov, 808-586-2570

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20% or 25% (1) Tax Credit Yes/No/No $15M $200k No Cap(2) Each Resident & Nonresident Subject to HI Tax No/Yes Yes Yes(3) 12/31/2025 H 726
H 423

(1) 20% of qualified costs incurred in any Hawaii county with a population over 700,000 (currently the island of Oahu), 25% in any county with a population of 700,000 or less (currently the islands of Hawaii, Kauai, Lanai, Maui, and Molokai). (2) No cap thru 2018. Effective January 1, 2019, there will be an annual funding cap of $35 million per year. (3)Effective 1/1/2018, productions with expenditures of $1 million or more shall obtain an independent third-party certification of qualified expenditures.

Requirements: Register to do business with the Department of Commerce and Consumer Affairs in Hawaii; obtain a general excise tax (GET) license from the Department of Taxation; pre-qualify with the HFO at least five working days PRIOR to the first Hawaii shoot date; meet the minimum in-state spending requirement of at least $200,000; make reasonable efforts to hire local talent and crew; not later than 90 days following the end of the taxable year, submit a production report to the HFO and have all claims, including amended claims, filed within 12 months of the close of the taxable year in which production expenditures were incurred; and, provide evidence of financial or in-kind contributions 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 the GET or income tax; however, costs incurred for the use of state and county facilities and locations that are not subject to GET will qualify for the incentive. Government imposed fines, penalties, or interest incurred within Hawaii by the qualified production will not qualify. Productions may claim out-of-state expenditures in association with the Hawaii production as long as Hawaii Use tax is paid on those items.

Summary: This program is administered on a first-come, first-served basis. Hawaii offers a 20% or 25% refundable tax credit on all qualified production costs. Payments to loan out companies may qualify; however, a loan out company is required to register to do business in Hawaii, obtain a GET license, and pay the state's GET. The GET rate is 4.5% for Oahu and 4.0% for all other islands. As long as the production company meets the necessary registration requirements, provides the tax advisory to all cast and crew, and obtains GET license numbers from all applicable vendors including loan outs, the state will offer the production company a safe harbor to assure payments made to loan out companies will qualify for the incentive. For more information, see the New Temporary Hawaii Administrative Rules (HAR) available at www.filmoffice.hawaii.gov/incentives-tax-credits. The maximum credit each project may earn is $15 million. This incentive program is scheduled to sunset on December 31, 2025.

IDAHO

IDAHO FILM OFFICE

700 W. State Street, Boise, ID 83720. http://www.commerce.idaho.gov

AMY RAJKOVICH, FILM OFFICE. amy.rajkovich@tourism.idaho.gov, 208-334-2470

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20% Rebate Yes/Yes/NA $500k $200k Program is Not Currently Funded Each BTL Resident & BTL Nonresident No/No No No 6/30/2020 H 592
H 498

 

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.

ILLINOIS

ILLINOIS FILM OFFICE

100 W. Randolph, Suite 3-400, Chicago, IL 60601. http://www.film.illinois.gov

CESAR LOPEZ, FILM TAX CREDIT MANAGER. cesar.lopez@illinois.gov, 312-814-3619

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
30%
+15% Resident (1)
Tax Credit No/Yes/5yr No Cap < 30 min > $50k
≥ 30 min > $100k
No Cap 1st $100k of Each Resident No/No Yes Yes 5/6/2021 H 2482
S 398
S 1286

(1) An additional 15% credit may be earned on wages paid to Illinois residents from high poverty or high unemployment areas.

Requirements: For film/television, at least five business days PRIOR to beginning principal photography, file an application (including the Competitive Need and Diversity Plan outlining specific goals for hiring minority persons and females) with the Illinois Film Office (IFO); 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 IFO 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 $100,000 of compensation paid to each Illinois resident employee. Services qualify as local production spending if they are purchased from an Illinois vendor who has an Illinois address. Payments to a loan out may qualify if the individual is the sole shareholder and employee of the corporation and the individual meets the residency requirement.

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. An additional 15% may be earned on the labor expenditures generated by the employment of residents of geographic areas of high poverty or high unemployment. The tax credit may be transferred one time within one year after the credit is awarded. There is no annual funding cap and there is no per project cap. Currently, the incentive program is scheduled to sunset on May 6, 2021 but may be renewed by the General Assembly in five-year increments.

JEFFERSON PARISH, LA

OFFICE OF FILM, JEFFERSON

1221 Elmwood Park Boulevard, Suite 403, Jefferson, LA 70123. http://www.filmjeffersonla.com

BARRY SPRAGUE, FILM COORDINATOR. bsprague@jeffparish.net, 504-736-6094

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
3% Rebate Yes/No/NA $100k (1) $150k $1.5M
Per Calendar Year
Each Parish Resident No/No Yes Yes None 110061

(1) $100,000 per project rebate cap for new productions, $115,000 for subsequent productions within 12 months; $10,000 cap increase if both the production office and sound stage are located in Jefferson Parish.

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 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 12 months from the time of the request for interim payment. This incentive is in addition to the production incentive awarded by the state.

KANSAS CITY, MO

KC FILM + MEDIA

1321 Baltimore Avenue, Kansas City, MO 64105

STEPH SCUPHAM, FILM COMMISSIONER. film@visitkc.com , 816-691-3842

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
Tier 1 4% or
Tier 2 9%
+.5% Bonus(1)
Rebate Yes/No/NA No Cap $10k - $100k(2) $75k
Per Fiscal Year
(5/1-4/30)
Each Resident
from a Council District
within KCMO(3)
No/No Yes No None 160093

(1) There are two 0.5% bonuses in addition to the Tier 1 or Tier 2 rebate. (2) In-City minimum spend depends on the type of project (see Summary section below). (3) The City of Kansas City, Missouri.

Requirements: For film and television projects or commercial and corporate video projects apply 30 or 15 business days, respectively, PRIOR to filming and be approved before shooting begins; satisfy one of the following: meet the hotel nights criteria, establish production headquarters within KCMO, or prove that the executive producer or director is a KCMO resident; 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; provide proof of Certificate of Insurance; sign the KC Film Code of Conduct form; provide screen credit and logo as outlined in the Ordinance; and, file a final expenditure report within 30 business days of the last day of filming in the City.

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 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, on qualified KCMO expenditures. The in-City minimum spend requirements for Tier 1 and Tier 2 are as follows: $100,000 for a feature film, $50,000 for a TV pilot or episode, $100,000 for a TV series or commercial bundle, $50,000 for a national commercial, $25,000 for a regional commercial or corporate video, or $10,000 for a short film or music video. However, in order to qualify for Tier 2, the production must also meet one of the following requirements: (1) 250 or more hotel room nights or, (2) filming four or more consecutive weeks within KCMO or, (3) hire 25 or more local regional crew and/or principal cast with a minimum of 25% of these hires residing within KCMO's Council District's boundaries 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. A production may also receive two additional bonuses of 0.5% (1.0% total) of qualified expenditure by meeting additional marketing requirements.

KENTUCKY

KENTUCKY FILM OFFICE

100 Airport Road, 2nd Floor, Frankfort, KY 40601. http://www.filmoffice.ky.gov

JAY HALL, EXECUTIVE DIRECTOR, OFFICE OF FINANCIAL INCENTIVES. jay.hall@ky.gov, 800-345-6591

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
30%  Local Spend & NR Labor
+5%(1)
35% Resident Labor
Tax Credit No/No/No No Cap $125k/$250k Film/TV

$10k/$20k Docu
$100M Per Calendar Year Each BTL
& 1st $1M of
Each ATL
No/Yes Yes No(2) None

H 3a
H 340
H 487

(1) Approved expenditures incurred in an enhanced incentive county earn 35%. (2) Final approval process will be expedited if accompanied by a CPA audit.

Requirements: File an application at least 30 days PRIOR to incurring any qualified expenditures for which recovery will be sought; pay an application fee that is equal to 0.5% of the estimated tax credit or $500 whichever is greater; for a Kentucky-based production company, meet the applicable in-state minimum spend requirements of at least $125,000 for feature films/television, or $10,000 for documentaries; for a non-Kentucky-based production company, meet the applicable in-state minimum spend requirements of at least $250,000 for feature films/television, or $20,000 for documentaries; start production within two years from the date the production incentive agreement is executed; complete the production no more than four years from the incentive agreement execution 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.

Qualified Spend: Qualified spend includes qualifying wages plus expenditures made in Kentucky for: script or synopsis; 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 nonrefundable and nontransferable 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 nonresident below-the-line crew, the first $1 million in wages paid to each nonresident above-the-line worker; and, 35% of wages paid to resident below-the-line crew and, the first $1 million in wages paid to each resident above-the-line worker. For projects filmed within an enhanced incentive county, the incentive is equal to 35% of: qualifying expenditures, wages paid to resident and nonresident below-the-line crew, and the first $1 million in wages paid to each resident and nonresident above-the-line worker. Applications for the sales and use tax rebate have been suspended until July 1, 2022.

LOUISIANA

LOUISIANA ENTERTAINMENT

1051 N. 3rd Street, Baton Rouge, LA 70802. http://www.louisianaentertainment.gov

STEPHEN HAMNER, DIRECTOR OF FILM. stephan.hamner@la.gov, 225-342-5403

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25%
+15% Resident Labor (1)
+5% Out of Zone
+5% VFX Costs
Tax Credit No/Yes (2)/5yr $20M/$25M > $300k $180M
Per Fiscal Year(3)
(7/1 - 6/30)
1st $3M of
Each Resident
& Nonresident(4)
Yes 6%/No Yes Yes 6/30/2025 RS 47:6007
RS 47:164

(1) First $3 million of each resident's wage will earn an additional 15% (payments to loan outs do not qualify for the additional 15%). (2) As of July 1, 2017, credits are transferable only to the state at 90% of their face value less 2% of the tax credit transfer value. (3) See Summary below. (4) The $3 million cap applies to individuals as well as loan out companies.

Requirements: Submit an application for initial certification to the Office of Entertainment Industry Development and the Secretary of the Department of Economic Development (DED) 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 made to a loan out company are subject to 6% 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. Marketing and promotion expenses incurred in the state shall be considered qualified production expenditures.

Summary: This program is not administered on a first-come, first-served basis. Louisiana's base incentive provides for a tax credit equal to 25% of base investment. Production companies may earn an additional 5% of ALL base investment by meeting certain out-of-zone filming requirements. Productions based on a screenplay created by a Louisiana resident may yield another 10% increase in the base investment rate for certified expenditures of at least $50,000 but not greater than $5 million. Visual effects expenditures may earn another 5% if certain requirements are met. The maximum aggregate base investment rate is limited to 40%. DED now engages and assigns a CPA to prepare a production 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. DED, at its discretion, may structure incentive payouts over two or more years. The maximum amount of tax credits issued by the film office for all applications received on or after July 1, 2017 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.

MAINE

MAINE FILM OFFICE

59 State House Station, Augusta, ME 04333. http://www.filminmaine.com

KAREN CARBERRY WARHOLA, DIRECTOR. film@maine.gov, 207-624-9828

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
10% or 12% Wage (1)
5% Spend
Rebate
Tax Credit
Yes/No/No
No/No/No
No Cap
No Cap
$75k
$75k
No Cap
No Cap
1st $50k of
Each Resident
& Nonresident
NA
No/No Yes No None H 1005

(1) 10% on the first $50,000 of wages paid to each nonresident and 12% on the first $50,000 of wages paid to each resident.

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.

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.

MANITOBA

Manitoba Film & Music

410-93 Lombard Avenue, Winnipeg, MB R3B 3B1. http://www.mbfilmmusic.ca

Carole Vivier, CEO & Film Commissioner. info@mbfilmmusic.ca, 204-947-2040

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
45% - 65% Labor
or
30% Spend
Tax Credit
Tax Credit
Yes/No/No
Yes/No/No
No Cap
No Cap
0
0
No Cap
No Cap
Each Resident
& BTL ""Deemed""
Nonresident (1)
No/No Yes No (2) 12/31/2019 Section
7.5(1) - 7.9

(1) Nonresident labor may qualify under the deeming provision. (2) If Manitoba Film & Music is an equity investor and the production budget is: > CAD 500,000 (approximately USD 411,000) an audit is required; ≥ CAD 200,000 but ≤ CAD 500,000 an engagement review is required; < CAD 200,000 a notarized affidavit is required.

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 an 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. There are no copyright ownership requirements to be eligible for the tax credit.

Qualified Spend: For the labor-based 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, 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) or up to 65% on eligible Manitoba labor. In addition to the base 45% 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).

MARYLAND

MARYLAND FILM OFFICE

401 E. Pratt Street, 14th Floor, Baltimore, MD 21202. http://www.marylandfilm.org

JACK GERBES, DIRECTOR. jack@marylandfilm.org, 410-767-6340

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25%
or
27% (1)
Tax Credit Yes/No/No $10M > $250k $8M FY 6/30/2018(2) Each Resident
& Nonresident Earning ≤ $500k(3)
No/No Yes Yes None S 1154

(1) Direct costs associated with the production of a television series (including a miniseries or pilot) will earn 27%. (2) $11M FY 6/30/2020, $14M FY 6/30/2021, $17M FY 6/30/2022, $20M Per Fiscal Year thereafter; (3) Salaries, wages, or other compensation for writers, directors, or producers do not qualify for the incentive.

Requirements: PRIOR to beginning any production activity in the state, submit an application to qualify for the tax credit to the Department of Business & Economic Development; PRIOR to the start of principal photography in the state submit a Form For Additional Documentation & Information and have the Department approve the draft agreement of the engagement letter for the independent third-party CPA; schedule principal photography to begin within 120 days of receiving the Letter of Intent; film at least 50% of principal photography in Maryland; and, meet the minimum in-state spending requirement of more than $250,000. 

Qualified Spend: Qualified spend includes: wages and benefits of each resident and nonresident employee if the employee earns $500,000 or less except that salaries, wages, or other compensation of writers, directors, or producers do not qualify; 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 a 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 miniseries 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 (prep, preproduction, principal photography, and postproduction) even if the services are not performed in Maryland. End credits must include a five-second long static or animated logo before the below-the-line crew crawl, for feature films and television series. In lieu of the logo, the production company may offer alternative marketing opportunities of equal or greater promotional value to the state for evaluation. For fiscal year 2019 and each fiscal year thereafter, 10% of the credit amount is reserved for small or independent film entities. In addition to the annual funding cap, there is a per project cap of $10 million. An exemption from the 6% state sales & use tax is available to qualified feature, television, cable, commercial, documentary, music video, etc., projects.

MASSACHUSETTS

MASSACHUSETTS FILM OFFICE

10 Park Plaza, Suite 4510, Boston, MA 02116. http://www.mafilm.org

LISA STROUT, DIRECTOR. lisa.strout@state.ma.us, 617-973-8400

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Payroll
25% Spend
Tax Credit Yes (1)/Yes/5yr No Cap $50k No Cap Each Resident
& Nonresident (2)
Yes 5.1%/Yes Yes Yes(3) 12/31/2022 H 4252
H 4084
H 4904

(1) May elect to receive a refund from the state equal to 90% of the face value of the credit earned or sell the credit to another taxpayer. (2) If a production doesn't meet one of the requirements to include spend in the incentive calculation (see below), then only the first one million paid to each worker will be eligible for the incentive. If a production does meet one of the requirements to include spend in the incentive calculation, then the entire amount paid to each worker shall be included in the calculation, without limitation. (3) Film credit applications with $250,000 or more of qualified expenditures must include an audit.

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 50% of the total production expenses or at least 50% 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 50% spend test and/or the 50% principal photography test and an individual earns more than $1 million then, technically, none of the salary of those persons earning more than $1 million is included in the payroll credit but instead 100% of those salaries is included in the 25% production spend 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 5.1% 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. This incentive program is scheduled to sunset on December 31, 2022.

MIAMI-DADE COUNTY, FL

MIAMI-DADE OFFICE OF FILM & ENTERTAINMENT

111 NW 1st Street, 12th Floor, Miami, FL 33128. http://www.filmiami.org

SANDY LIGHTERMAN, FILM COMMISSIONER. sandyl@miamidade.gov, 305-375-3288

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
10% Grant Yes/No/NA $100k $1M Discretionary 1st $75k of Each County Resident No/No Yes Yes None Res. 2017

Requirements: Submit an application PRIOR to the start of preproduction; provide proof of funding within 30 days of submitting the application; start principal photography within 120 days from the Board approving the grant agreement; hire a minimum of 50 main cast and crew that are Miami-Dade County residents with proof of valid ID and one additional supporting document; productions with a cast and crew of 110 personnel or more will be required to have at least 60% of the total cast and crew (excluding extras and background talent) be Miami-Dade County residents; hire at least one qualifying student/recent graduate from a Miami-Dade County college or university; 70% of principal photography must occur in Miami-Dade County; no less than 80% of hired vendors/contractors must be Miami-Dade County registered businesses; submit the results of the a third-party CPA audit to the Miami-Dade Office of Film & Entertainment within 6 months from the wrap of principal photography or 300 days after final postproduction activities, if the post activities take place in Miami-Dade County.

Qualified Spend: Qualified spend includes: the 1st $75,000 of salary payments to Miami-Dade County residents for services performed in Miami-Dade County during preproduction, principal photography, and postproduction; and, payments for goods and services (excluding any amount less than $20) made to a business registered in Miami-Dade County.

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. Grant agreement will be required to go before the Board of County Commissioners for individual approval. This approval process may take two or more months. The TV, Film and Entertainment Production Incentive is a performance-based grant program which offers a rebate of up to a maximum of $100,000 per project (limited to one project per year).

MINNESOTA

MINNESOTA FILM AND TV BOARD

401 North 3rd Street, Suite 245, Minneapolis, MN 55401. http://www.mnfilmtv.org

JILL JOHANSEN, INCENTIVES SPECIALIST. jill@mnfilmtv.org, 612-767-0095

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20%(1)
+5%(1)
Rebate Yes/No/NA No Cap ≥ $100k
≥ $1M or
≥ 60% of PP is Outside of Metro Area
$1M For Biennium Ending 6/30/2019 Each Resident & 1st $400k/$500k of Certain Nonresidents(2) No/Yes Yes Yes (3) None H 729
H 1456

(1) A production incurring a minimum qualified spend of $100,000 earns 20%; an additional 5% is earned if qualified spend reaches at least $1 million within 12 months of certification or if 60% of the total shooting days in Minnesota are outside the metro area. (2) Nonresident above-the-line producer, director, principal acting talent only. (3) An audit may be required if in-state expenditures are $1 million or more.

Requirements: Submit an application no more than 90 days (six months for features spending more than $1 million) PRIOR to the start of principal photography in Minnesota (projects that began principal photography in Minnesota prior to applying are not eligible); schedule a processing procedures meeting with the Incentives Specialist before production begins; meet the minimum qualified spend/shoot requirements; have a bank letter stating 50% of the budget is available in verifiable funds (this requirement does not apply to television programs or series); for feature films, have a running time of at least 40 minutes; and, submit the Snowbate Expenditure Report no later than 90 days from the completion of production activities in Minnesota (extensions will be considered on a case-by-case basis). Projects applying for the postproduction only rebate should submit their application no earlier than 90 days PRIOR to the start of postproduction. Nonresident loan out companies should register with the Secretary of State.

Qualified Spend: Qualified spend includes costs that are associated with all stages of production provided the payments are made to Minnesota companies or for services performed in Minnesota. The maximum rebate that may be earned on the salary paid to each nonresident producer, director, or principal acting talent, and their respective loan out companies for services performed in Minnesota is $100,000. This equates to 20% of the first $500,000 or 25% of the first $400,000 of salary expense. Expenses incurred PRIOR to the date on the project certification letter are not eligible.

Summary: This program is administered on a first-come, first-served basis. Productions may earn a cash rebate of 20% or 25% by meeting the requirements described above. For projects with more than $1 million in Minnesota expenditures, Minnesota Film & TV will provide the CPA and cover the cost of the required audit. Minnesota also offers a postproduction only rebate equal to 20% or 25% for productions that incur qualified spend of at least $50,000 or $200,000, respectively. For the biennium ending June 30, 2019, there is a funding cap of $1 million which is further apportioned in the amount of $500,000 per fiscal year (July 1 - June 30). This program does not have a sunset date.

MISSISSIPPI

MISSISSIPPI FILM OFFICE

501 North West Street, 5th Floor, Jackson, MS 39201. http://www.filmmississippi.org

NINA PARIKH, DEPUTY DIRECTOR. nparikh@mississippi.org, 601-359-3297

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Local Spend
30% Resident Labor
+ 5%
Veteran (1)
Rebate Yes/No/NA $10M $50k $20M
Per Fiscal Year
(7/1 - 6/30)
1st $5M of
Each Resident
Subject to MS W/H
Yes 5%/Yes Yes No None S 2374
S 2922

(1) An additional 5% may be earned on payroll paid to any resident employee who is an honorably discharged veteran of the United States Armed Forces and whose wages are subject to Mississippi Income Tax withholding law.

Requirements: Production companies are encouraged to submit an application for approval to the Mississippi Film Office/Mississippi Development Authority (MDA) at least one month PRIOR to the start of any preproduction activities in Mississippi; begin principal photography within one year of the date of certification; meet the minimum in-state spending requirement of at least $50,000; see that at least 20% of the production crew on payroll are Mississippi residents; and, upon completion of the project, submit a rebate request to the Department of Revenue. Loan out companies must be registered with the Mississippi Department of Revenue.

Qualified Spend: Qualified spend includes all production costs in Mississippi and up to the first $5 million of payroll paid to each resident. Payroll means salaries, wages, or other compensation, including related benefits paid to employees upon which Mississippi income tax is due and has been withheld as well as fringes paid that are not subject to income tax, including but not limited to: FICA; workers' compensation insurance; and, pension, health, and welfare benefits. Payments made to a loan out company, for services provided in Mississippi, are subject to 5% withholding. Any expenditures made PRIOR to the date of the Letter of Commitment from the MDA are not be eligible for the rebate.

Summary: This program is administered on a first-come, first-served basis. The Mississippi incentive allows for a cash rebate equal to 25% of all local expenditures. The first $5 million of payroll paid to each resident whose wages are subject to Mississippi withholding will earn a 30% rebate. An additional 5% rebate may be earned on payroll paid to any resident employee who is an honorably discharged veteran of the United States Armed Forces and whose wages are subject to Mississippi 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 Mississippi. A reduced sales tax rate equal to 1.5% may apply to equipment used in the production of a motion picture. The rebate for nonresident payroll ended on June 30, 2017.

MONTANA

MONTANA FILM OFFICE

301 S. Park Avenue, Helena, MT 59620. http://www.montanafilm.com 

ALLISON WHITMER, FILM COMMISSIONER. Allison.Whitmer@mt.gov, 406-841-2876

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
Discretionary Grant Yes/No/NA No Cap $300k Discretionary Each Resident
& Nonresident
No/Yes Yes Yes Discretionary See Guidelines

 

Requirements: File a completed application with the Montana Film Office no less than 60 days but not more than 180 days PRIOR to the start of principal photography in Montana; start principal photography in Montana no more than 45 calendar days before or after the principal photography date provided in the production's original application; spend a minimum of $300,000 in the state; shoot at least 50% of principal photography days in Montana; and, for feature films complete a third-party CPA review no more than 60 days after filming ends in Montana.

Qualified Spend: The grant is based on an evaluation of all the project's elements and how they best fit the goals of the grant program. Generally, all spend incurred in Montana will be eligible for the grant.

Summary: This program is not administered on a first-come, first-served basis. Montana offers a grant program that may award a qualifying scale of funds as a rebate on Montana expenditures. Projects are evaluated based on the economic impact of local spend, resident hires, lodging nights, and marketing consideration. The film office has discretion as to which projects are selected to participate in the grant program. Additional funds may be awarded if the project can provide further marketing opportunities. Contact the Montana Film Office for more details on how they can help maximize the benefit earned for your project.

NEVADA

NEVADA FILM OFFICE

6655 W. Sahara Avenue, Suite C-106, Las Vegas, NV 89146. http://www.nevadafilm.com

ERIC PREISS, DIRECTOR. lvnfo@nevadafilm.com, 877-638-3456

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
15% - 25% Spend & Resident Labor (1)
12% ATL NR Labor
Tax Credit No/Yes/4yr $6M $500k $10M
Per Fiscal Year
(7/1 - 6/30)
1st $750k of Each Resident & ATL Nonresident No/No No Yes None S 165
S 94
A 492

(1) The base amount of the tax credit is equal to 15% of the qualified direct production expenditures; however, it is possible to increase the tax credit to 25%. See details below.

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-state) 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 direct production expenditures no later than 90 days after completion of principal photography, or if any direct production expenditures for postproduction are incurred in Nevada, not later than 90 days after the completion of postproduction.

Qualified Spend: Qualified expenditures and production costs include, but are not limited to, purchases of tangible personal property or services from a Nevada business on or after the date the application was submitted for the tax credit; 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 15% of the qualified direct production expenditures (including resident labor costs) plus an additional 5% (for a maximum of 25%) of the qualified direct production expenditures (including resident labor costs) for meeting each of the following requirements: 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 county within the state in 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. Qualified salaries and wages paid to nonresident above-the-line personnel will earn a 12% tax credit. The maximum tax credit a project may earn is capped at $6 million.

NEW BRUNSWICK

ARTS AND CULTURAL INDUSTRIES BRANCH DEPARTMENT OF TOURISM,
HERITAGE AND CULTURE

670 King Street, Fredericton, NB E3B 9M9. http://www2.gnb.ca

REBEKAH CHASSÉ , PROGRAM CONSULTANT. rebekah.chasse@gnb.ca, 506-453-5372

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25%(1)
30%(1)
40%(1)
Grant Yes/No/No 800k Films/TV(2)
250k Doc.
200k Anim.
0 2.5M Per Fiscal Year
(4/1 - 3/31)
Each Resident No/No Yes Yes(3) None See Guidelines

(1) A maximum of 25% of all New Brunswick (NB) expenditures for foreign productions; 30% of all NB expenditures for NB-based production companies, and co-productions; OR, a labor based incentive of 40% of eligible salaries paid to NB residents.(2)See below. (3)An independent audited report is required for projects with a total budget in excess of CAD 500,001 (approximately USD 410,000).

Requirements: Submit an application to the Department of Tourism, Heritage and Culture (THC) within the current fiscal year in which the actual production will begin (projects slated for future fiscal years will not be accepted); indicate whether applying for the labor-based incentive (40%) or the all spend incentive (this decision is irrevocable); and, meet the minimum spend requirement of CAD 800,000 for films and dramatic TV series of six episodes or more; CAD 300,000 for variety/reality/lifestyle TV series; CAD 250,000 for documentary TV series or children's TV series; CAD 200,000/episode for a dramatic TV series of three episodes or less; CAD 200,000 for an animated TV series; and, CAD 75,000 for a single documentary.

Qualified Spend: For the all spend incentive of 25%/30%, all qualified NB labor and goods and services are eligible. Interpretation of the eligibility of these expenses is at the discretion if the THC. For the labor based incentive of 40%, eligible salaries and wages cannot exceed 50% of the eligible costs of production and include gross salaries and wages paid to qualified 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. New Brunswick (NB) offers an all-spend incentive of 25% for variety and foreign productions; 30% for NB based production companies and co-productions; and, a labor-based incentive of 40% of all NB resident labor. Upon the application's approval, 80% of funding will be provided and the remaining 20% will be paid upon completion and approval of appropriate materials. The final request for THC's final payment must be received no later than 30 months after the first day of principal photography.

NEW MEXICO

NEW MEXICO FILM OFFICE - ECONOMIC DEVELOPMENT DEPARTMENT

Joseph Montoya Building, 1st Floor, 1110 St. Francis Drive, Suite 1213, Sante Fe, NM 87505. http://www.nmfilm.com

NICK MANIATIS, DIRECTOR. info@nmfilm.com, 505-476-5600

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Spend &
Resident Labor
+ 5%
15% Certain BTL NR Crew
Tax Credit Yes (1)/Yes/No No Cap $0 (2) $50M
Per Fiscal Year
(7/1 - 6/30)
Each Resident/Certain
Nonresident BTL Crew/
Nonresident Performing
Artists(3)
Yes 4.9%/No Yes Yes (4) None H 216
S 565

(1) Credits of $2 million or more may be paid out in equal installments over 12 or 24 months. (2) $50,000 per episode (min 6 EPS) for series applying for additional 5%. (3) A maximum credit of $5 million per project may be earned for payments made to nonresident and featured resident principal performing artists. (4) Only when claims exceed $5 million.

Requirements: Submit all registration forms at least three weeks PRIOR to the start of principal photography (PP); pay all obligations incurred in New Mexico (NM); and, submit the final application within one year from the last qualifying production expenditure incurred in NM during the production company’s tax year. Refunds are issued based on a first-come, first-served basis.

Qualified Spend: Qualified spend includes: all direct production and postproduction expenditures made in NM that are subject to taxation in NM; wages and fringe benefits for a defined number (based on size of NM budget) of certain nonresident crew; wages and per diems of 'direct hire' nonresident performing artists; and, payments to a personal services business for the services of nonresident performing artists if gross receipts tax (GRT), generally at the rate of 5.125%, is paid on the portion of those payments qualifying for the tax credit and 4.9% New Mexico income tax is withheld or paid. The CREDIT that may be earned on the services of all on-camera talent (excluding extras and resident performing artists in non-lead roles) is capped at $5 million in the aggregate. Nonresident performing artists engaged as 'direct hires' are not required to be processed through a super loan out, however, 4.9% personal income tax must be withheld or paid to qualify their wages.

Summary: The base incentive is a refundable tax credit equal to 25% of qualified spend, resident labor, and payments to nonresident performing artists; and, 15% on the wages and fringes for a defined number of certain nonresident crew. Standalone TV pilots are eligible for a 30% credit on direct production expenditures, excluding payments to nonresident performing artists (25%), when documentation is included showing the intention for the series to be produced in NM if 'picked up.' TV series with an order for at least six episodes and a NM budget of $50,000 or more per episode may earn 30% on all resident labor and other direct production expenditures; 15% on the defined number of nonresident below-the-line crew; and, 25% on nonresident on-camera talent. However, when the same (parent) company begins another TV series in NM within the same year, nonresident on-camera talent for both productions will earn 30%. Feature films, with a NM budget of less than $30 million that shoot at least 10 PP days in NM (7 or more at a qualified production facility (QPF) with remaining days at a standing set) or, with a minimum NM budget of $30 million that shoot at least 15 PP days in NM (10 or more at a QPF with the remaining days at a standing set) may earn 30% on NM resident labor. In no event may the production company earn more than 30% of direct expenditures.

NEW YORK

NEW YORK STATE GOVERNOR'S OFFICE FOR MOTION PICTURE & TV DEVELOPMENT

633 3rd Avenue, 33rd Floor, New York, NY 10017. http://esd.ny.gov/industries/tv-and-film

GIGI SEMONE, EXECUTIVE DIRECTOR. nyfilm@esd.ny.gov, 212-803-2330

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
30%
+10%(1)
30% - 35% Post Only
+10% (1)
Tax Credit
Tax Credit
Yes/No/No
Yes/No/No
No Cap
No Cap
$0
$0
$395M Per Calendar Year
$25M Per Calendar Year
Each BTL Resident &
BTL Nonresident
Each BTL Resident & BTL Nonresident
No/No Yes Optional AUP Report 12/31/2022 S 6060
A 9710
S 7244
S 2609
A 3009

(1) Additional 10% credit on qualified labor expenses incurred in certain counties (through 12/31/22), see below for details.

Requirements: Apply PRIOR to the start of principal photography and start production within 180 days of submitting the application. 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). Once the stage requirement is met, in order for costs related to location work, preproduction, and other work done in New York (outside the facility) 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. 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.

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

Summary: This program is administered on a first-come, first-served basis. In addition to the 30% film production incentive, a postproduction only incentive (PPO) is available to encourage projects not shot in the state to do their postproduction in New York. Twenty-five million dollars is reserved each year, through 2022, for the PPO credit. The PPO credit is equal to 30% of postproduction costs incurred within the Metropolitan Commuter Transportation District (MCTD) or 35% of postproduction costs incurred outside the MCTD. The 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 for the PPO credit. Film credits in excess of $1 million but less than $5 million will be paid out in equal installments over a two-year period, while 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 counties. A production company may only apply for either the postproduction only program or the film production credit but not both.

NEW YORK (COMMERCIAL)

NEW YORK STATE GOVERNOR'S OFFICE FOR MOTION PICTURE & TV DEVELOPMENT

633 3rd Avenue, 33rd Floor, New York, NY 10017. http://esd.ny.gov/industries/tv-and-film

CONSTANCE MCFEELEY, DIRECTOR. filmcredits@esd.ny.gov, 212-803-2328

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
5% Downstate/
Upstate
20% Growth
Tax Credit Yes(1)/No/1yr Downstate/
Upstate - $0
Growth - $300k
>$500k Downstate
>$100k Upstate
$0 Growth
$7M Per Calendar Year Each BTL Resident & BTL Nonresident No/No No Yes 12/31/2018 S 6460
A 9059
S 6359
S 6409

(1) Where the credit reduces the applicant's liability to zero (or the minimum tax owed), only 50% of the excess credit is refundable in the current year. The remaining credit will be refunded in the following tax year.

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. This program is scheduled to sunset on December 31, 2018.

NEWFOUNDLAND AND LABRADOR

NEWFOUNDLAND & LABRADOR FILM DEVELOPMENT CORPORATION (NLFDC)

12 King's Bridge Road, St. John's, NL A1C 3K3. http://www.nlfdc.ca

DORIAN ROWE, EXECUTIVE DIRECTOR/FILM COMMISSIONER. chris@nlfdc.ca, 709-738-3456

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
Lesser of:
40% Eligible Labor or
25% Prod Costs
Tax Credit
Tax Credit
Yes/No/No
Yes/No/No
4M
Per 12-Month Period
0
0
No Cap
No Cap
Each Resident
& 'Deemed'
Nonresident
No/No Yes Yes (1) 12/31/2018 Section 45
Reg. 3/99

(1) If production costs are: > CAD 500,000 an audit is required; > CAD 100,000 (approximately USD 82,000) but ≤ CAD 500,000 an engagement review is required; ≤ CAD 100,000 an affidavit is required.

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; and, not be a broadcaster or cable company. This program is administered using a two-part application process. Submit Part I of the application to NLFDC on or before the first day of principal photography; submit Part II of the application after postproduction has been completed; and, pay at least 25% of salaries and wages to Newfoundland residents for work in the province.

Qualified Spend: Qualified spend includes salaries or wages paid to Newfoundland 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.

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 25% 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, in respect of all eligible projects commenced within a 12-month period is CAD 4 million. This incentive program is scheduled to sunset on December 31, 2018.

NORTH CAROLINA

NORTH CAROLINA FILM OFFICE

15000 Weston Parkway, Cary, NC 27513. http://www.filmnc.com

GUY GASTER, DIRECTOR. guy@filmnc.com, 919-447-7800

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Grant Yes/No/NA $7M Film
$12M TV Series
$250k Comm
$3M Film
$1M Movie for TV
$1M EPS Avg
$250k Comm
$31M Per Fiscal Year (7/1 - 6/30) 1st $1M of
Each Resident
& Nonresident
Yes 4%/No Yes Yes None

S 744
H 97
S 257
S 582
S 99

 

Requirements: Notify the NC Film Office/Department of Commerce of the intent to apply for the grant; submit a formal application to the Commerce Financial Center; secure at least 75% of funding prior to submitting an application; begin principal photography within 120 days of receiving confirmation of the Grant award; and, meet the minimum spending requirement of at least $3 million in qualifying expenses for a feature film; $1 million for a movie for television; average $1 million per episode for a television series; or $250,000 for a commercial.

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 (not registered to do business in the state) for services provided in North Carolina are subject to 4% withholding. In order to qualify payments made to a loan out company registered in North Carolina, 4% of the gross payment must be paid to the Department of Revenue. 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 grant (rebate) of up to 25% of qualifying expenses. The maximum grant a project may earn is capped at $7 million for a feature film, $12 million for a single-season of a television 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.

NORTHWEST TERRITORIES

NORTHWEST TERRITORIES FILM COMMISSION

P.O. Box 1320, Yellowknife, NT X1A 2L9. http://www.nwtfilm.com

CAMILLA MACEACHERN, ASSOCIATE FILM COMMISSIONER. nwtfilm@gov.nt.ca, 867-920-8793

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Spend & BTL Resident Labor
+15% Resident Labor(1)
+15% Spend o/s city limits
10% or 35% Travel
Rebate Yes/No/NA No Cap
15k
60k 100k Per Fiscal Year 3/31/2018 Each BTL Resident No/No Yes No 3/31/2018 See Guidelines

(1)For 'Recognized Positions' defined below.

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 49,000). Successful applicants will receive a written estimate of the pre-approved rebate as well as a Contribution Agreement, which specifies that the project must begin within a defined time-frame.

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 pre-production, 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 Yellowknife city limits. The Travel Rebate is equal to 10% for travel to and/or from NWT from anywhere in the world and 35% for travel within NWT. While there is a funding cap of CAD 100,000 per fiscal year, there is not a 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.

NOVA SCOTIA

NOVA SCOTIA BUSINESS INC.

World Trade & Convention Centre 1800 Argyle, Suite 701, Halifax, NS B3J 3E4, http://www.novascotiabusiness.com

LINDA WOOD, SENIOR ACCOUNT MANAGER. lwood@nsbi.ca, 902-424-7181

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Spend & Resident Labor(1)
+2% Regional Bonus (2)
+1% Shooting Day Bonus (3)
+1.5% - 3% Content (4)
Rebate Yes/No/No 4M 25k 20M FY 3/31/2019 (5) Up to 150k Rebate Per Resident No/No Yes Yes (6) 3/31/2021 See Guidelines

(1) Stream II – Service Productions. (2) An additional regional bonus of 2% is available for shoots where more than 51% of the principal photography is outside the boundaries of Halifax Regional Municipality. (3) An additional shooting day bonus of 1% is available for shoots of more than 30 days. (4) An additional content incentive of 1.5% up to 3% is available for shoots with Nova Scotia Content. (5) Annual funding budget may be increased to meet demand. (6) If production costs are: ≤ CAD 200,000 an uncertified Final Production Cost Report supported by a Statutory Declaration is required; > CAD 200,000 but ≤ CAD 500,000 an engagement review is required; > CAD 500,000 an audit is required.

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 not own more than 50%); have a permanent establishment in Nova Scotia; submit a complete application PRIOR to commencement of principal photography; provide written evidence of a commercial license agreement and evidence of 75% confirmed financing for projects with budgets of CAD 1 million (approximately USD 768,000) 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. A minimum of 4 department heads must be residents of Nova Scotia. The overall incentive percentage will be reduced by 0.5% for each resident department head below the minimum Stream II requirement that is not hired.

Qualified Spend: Qualified spend includes all expenditures where the goods or services are purchased from a Nova Scotia-based supplier with a permanent physical establishment within Nova Scotia, and are leased, used, provided, or consumed 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 individuals 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% of eligible Nova Scotia costs. Additional bonuses may increase the incentive to a maximum of 31%. 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 annual funding cap may be increased to meet anticipated demand.

OHIO

OHIO DEPARTMENT OF DEVELOPMENT, OHIO FILM OFFICE

77 S. High Street, 29th Floor, Columbus, OH 43216. http://www.ohiofilmoffice.com

TROY PATTON, MOTION PICTURE TAX CREDIT SPECIALIST. troy.patton@development.ohio.gov, 614-466-4211

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
30% Tax Credit Yes/Yes/No No Cap > $300k $40M
Per Fiscal Year
(7/1 - 6/30)
Each Resident
& Nonresident
No/Yes Yes Yes None OH H 390
H 49

 

Requirements: Requirements: Register and submit an on-line application; upon approval, pay a nonrefundable application fee equal to the lesser of $10,000 or 1.0% of the estimated value of the credit provided in the application; provide evidence that 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. Within 90 days after the certification of the project as a tax credit eligible production, and, at any time thereafter, upon request of the Director, the company must submit sufficient evidence of reviewable progress. Loan out companies must be registered with the Ohio Secretary of State.

Qualified Spend: Qualified Spend: Qualified spend consists of eligible expenditures made for goods and services purchased and consumed in Ohio related to: resident and nonresident (both above-the-line and below-the-line) wages; 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. Expenditures not listed above should be discussed with the Film Office PRIOR to submitting the application.

Summary: This program is administered on a first-come, first-served basis, however, priority will be given to tax-credit eligible productions that are television series or miniseries. The program provides for a fully refundable tax credit against the commercial activity tax or income tax equal to 30% of qualified spend and labor. The credit earned (or a portion of the credit) may be transferred one time and the transferee must claim the credit in the same taxable year or tax period that the production company was authorized to claim the credit. Ohio also offers an incentive for training Ohio residents. The training incentive is a payment equal to 50% of the salaries paid to film and multimedia trainees employed in the program. While there is a state funding cap of $40 million per fiscal year (July 1 - June 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.

OKLAHOMA

OKLAHOMA FILM + MUSIC OFFICE

701 W. Sheridan Ave, Oklahoma City, OK 73102. http://www.okfilmmusic.org

TAVA SOFSKY, DIRECTOR. tava.sofsky@travelok.com, 405-522-9636

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
35%
+2% (1)
Rebate Yes/No/NA No Cap $50k (2)
$25k
$4M
Per Fiscal Year
(7/1 - 6/30)
Each Resident
& ATL NR Loan Out (3)
No/Yes Yes Yes 6/30/2024 S 318
S 623
H 2580
H 2344

(1) Earn an additional 2% of documented expenditures if a production company spends at least $20,000 for the use of music created by an Oklahoma resident and recorded in Oklahoma or for the cost of recording songs or music in Oklahoma. (2) Minimum budget of $50,000 and spend $25,000 in-state. (3) For nonresidents, only fees paid to above-the-line workers contracted via their loan out company will qualify.

Requirements: Apply at least 60 days but not more than 180 days PRIOR to the start of preproduction; provide evidence that 50% of the financing is in place 60 days prior to the start of principal photography; have a minimum budget of $50,000; meet the minimum in-state spending requirement of at least $25,000; and, provide evidence of a certificate of general liability insurance with a minimum coverage of $1 million and a workers' compensation policy. Loan out companies must be registered with the Secretary of State.

Qualified Spend: Qualified spend includes: preproduction, production, and postproduction costs in Oklahoma; wages of residents or former residents providing below-the-line services in Oklahoma; payments made to resident above-the-line personnel (director, producer, Schedule F SAG, and writer); and, payments made to nonresident above-the-line personnel paid via their loan out company registered to do business with the Oklahoma Secretary of State. No more than 25% of the total Oklahoma expenditures can be comprised of qualifying above-the-line payments.

Summary: This program is administered on a first-come, first-served basis. Oklahoma offers a rebate equal to 35% of qualified expenditures. While there is a state funding cap of $4 million per fiscal year, there is not a limit on the rebate that may be earned by a project. Payments for approved claims shall be made in the order in which the claims are approved by the Office, not to exceed $4 million per fiscal year. Oklahoma also offers a point-of-purchase (POP) 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. This incentive program is scheduled to sunset on June 30, 2024.

ONTARIO

ONTARIO MEDIA DEVELOPMENT CORPORATION (OMDC)

175 Bloor St. East, South Tower, Suite 501, Toronto, ON M4W 3R8. http://www.omdc.on.ca

JENNIFER BLITZ, DIRECTOR - TAX CREDITS & FINANCING PROGRAMS. jblitz@omdc.on.ca, 416-642-6694

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
21.5% OPSTC (1)
+18% OCASE (2)
Tax Credit
Tax Credit
Yes/No/No
Yes/No/No
No Cap
No Cap
> 1M Film/MOW
TV ≥30 min >200k
TV <30 min >100k
No Cap
No Cap
Each Resident
Each Resident
No/No
No/No
No
No
No
No
None
None
Section 92
Section 90

(1) Ontario Production Services Tax Credit (OPSTC). (2) Ontario Computer Animation and Special Effects (OCASE). (3) Global minimum budget.

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, submit a complete application for a Certificate of Eligibility through the OMDC's online application portal, 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 $8,200) for OCASE and OPSTC). Also, 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; see that at least 25% of the qualifying production expenditures claimed relate to salary and wages paid to Ontario-based individuals; and, meet the appropriate global minimum budget requirements. The company claiming the OCASE credit must have actually performed the qualified activities.

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 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 a funding or per project tax credit cap.

OREGON

GOVERNOR'S OFFICE OF FILM & TELEVISION

123 NE 3rd Avenue, Suite 210, Portland, OR 97232. http://www.oregonfilm.org

TIM WILLIAMS, EXECUTIVE DIRECTOR. tim@oregonfilm.org, 971-254-4020

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
OPIF (1) 20% Spend
OPIF (1) 10% Wage
+10% uplift(2)
GOLR(3) +6.2%
Rebate Yes/No/No 50% of Annual Funding $1M
$1M
$14M Per Fiscal Year (7/1 - 6/30)
NA
Each Resident
& Nonresident Earning < $1M (4)
No/Yes Yes No (5) 12/31/2023 H 2191
H 3367
S 1507
H 2244

(1) Oregon Production Investment Fund (OPIF) - 20% on goods and services (not including wages), 10% on qualified resident and nonresident wages. (2) If at least 6 days and at least one more day than half the total shoot days in Oregon are shot outside the Portland Metro Zone a 10% uplift on overall OPIF is available, or a travel and living rebate is available for projects based inside the Portland Metro Zone which shoot outside the Portland Metro Zone at 'distant locations'. (3) Greenlight Oregon Labor Rebate (GOLR) - A rebate equal to the Oregon income tax withheld (6.2% maximum). (4) All amounts paid to an individual or loan out company receiving compensation in excess of $1 million are excluded and not eligible. (5) The rebate may be reduced by the cost incurred in obtaining an outside audit.

Requirements:For the OPIF rebate, register to do business with the Secretary of State; submit an application PRIOR to the start of production; enter into a contract with the Oregon Film & Video Office; and, meet the minimum in-state spending requirement of at least $1 million for any single project or season of a TV series. Any costs incurred prior to submitting the application are ineligible. 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, salaries, wages, benefits and fees paid to each resident or nonresident individual or loan out company earning less than $1 million for services provided in Oregon.

Summary: This program is administered on a first-come, first-served basis. The OPIF program offers cash rebates of 20% on goods and services paid to Oregon registered companies and 10% 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 $14 million for each fiscal year (July1 - June 30). The per project cap is equal to 50% of the annual funding. The GOLR rebate program is essentially a pass-back 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, 2023.

PENNSYLVANIA

PENNSYLVANIA FILM OFFICE

400 North Street, 4th Floor, Harrisburg, PA 17120. http://www.filminpa.com

JANICE COLLIER, FILM TAX CREDIT MANAGER. jacollier@pa.gov, 717-720-1312

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25%
+ 5% (1)
Tax Credit No/Yes/3yr 20%
of the
Annual Cap
60%
of Budget
Incurred
in PA
$60M
Per Fiscal Year
(7/1 - 6/30)
Each Resident & Nonresident Subject to PA W/H (2) No/Yes Yes Yes None S 97
H 761
H 465
H 1198

(1) An additional 5% of total qualified expenditures may be earned for a feature film, TV film, or TV series, which: is intended for a national audience; films at a qualified facility; and, meets the minimum stage filming requirements (MSFR). (2) The collective payments for all principal actors (loan out and/or direct hire) are capped at $15 million.

Requirements: No earlier than 90 days PRIOR to the start of principal photography, submit a complete application; 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 also offers a standalone postproduction incentive program.

PUERTO RICO

PUERTO RICO FILM COMMISSION

355 F. D. Roosevelt Avenue, Suite 101, Hato Rey, PR 00918. http://www.filminpuertorico.com

PEDRO RÚA, FILM INCENTIVES PROGRAM MANAGER. pedro.rua@puertoricofilm.pr.gov,

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
40% Spend & Resident Labor
+10% Promo (1)
+Up to 40% Bonus (1)
20% NR Labor
Tax Credit
Tax Credit
No/Yes(2)/4yr(3)
No/Yes(2)/4yr
No Cap
No Cap
$50k Film
$25k Short/Docu
$50M
Per Fiscal Year
No Cap
Each Resident
Each Nonresident
No/No
Yes 20% (4)/Yes
Yes Yes 6/30/2018 27 / 2011
140 / 2012
304 / 2012
69 / 2015
res. 2017-9
res. 2017-5

(1) See summary below. (2) Tax credit transferees may only offset 25% of their annual liability using film tax credits. (3) May be extended an additional three years. (4) 20% withholding on all amounts paid to nonresidents (cast and crew).

Requirements: Contact the Film Commissioner in advance to schedule a pre-application conference in order to include preproduction, production, and/or postproduction expenses incurred from the date of the pre-application conference letter in the tax credit calculation; submit an application PRIOR to the end of principal photography; pay a filing fee equal to 1% of the local spend; and, meet the minimum in-state spending requirement of at least $50,000 for films and $25,000 for short films and documentaries. Foreign loan out companies must be registered to do business in Puerto Rico.

Qualified Spend: Qualified spend includes expenditures related to: budget items paid to a PR resident or a PR entity; resident and nonresident wages for both above-the-line and below-the-line workers; development payments to PR resident companies and individuals and qualified nonresident individuals if 50% or more of principal photography is shot in PR; and, the filing fee. There is no minimum principal photography requirement to qualify preproduction, production, and postproduction expenditures made in PR.

Summary: This program is not administered on a first-come, first-served basis. PR offers a transferable tax credit equal to 40% of the local spend and resident labor; and, 20% of all nonresident labor 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% withholding. Earn an additional 10% of PR production expenditures (excluding nonresident labor) when the main story occurs in and expressly mentions PR. A production company may also earn incremental bonuses totaling an additional 40% of PR expenditures (excluding nonresident labor) for hiring specified PR resident cast or crew, PROVIDED a PR resident producer or co-producer, under contract with the project, has the right to receive not less than 30% of the net profits of the film. The maximum incentives that may be earned on PR spend and resident labor, under this amendment, cannot exceed 90%. While there is an annual cap of $50 million per year, there is no per project cap nor is there a limit on the tax credit that may be earned by a project for nonresident labor. The incentive program is scheduled to sunset on June 30, 2018.

QUEBEC

SOCIÉTÉ DE DÉVELOPPEMENT DES ENTREPRISES CULTURELLES (SODEC)

215, Saint-Jacques Street, Suite 800, Montreal, QC H2Y 1M6. http://www.sodec.gouv.qc.ca

PIERRE PAQUETTE, TAX CREDIT OFFICER. pierre.paquette@sodec.gouv.qc.ca , 514-841-2236

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20%
+16% CASE (1)
Tax Credit Yes/No/No No Cap 250k(2) No Cap Each Resident
&
Nonresident (3)
No/No Yes No None 1129.8.36.0.0.4
1129.8.36.0.0.64

(1) Computer-Aided Special Effects (CASE). (2) Global minimum budget. (3) Certain positions qualify only if the employee is a Québec fiscal resident (see qualified spend section below for details).

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 eligible Québec expenses for the first CAD 1.5 million, plus CAD 3 per CAD 1,000 of eligible Québec expenses exceeding CAD 1.5 million); and, meet the global minimum budget requirement of more than CAD 250,000 (approximately USD 205,000).

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.

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.

RHODE ISLAND

RHODE ISLAND FILM AND TELEVISION OFFICE

One Capitol Hill, 3rd Floor, Providence, RI 02908. http://www.film.ri.gov

STEVEN FEINBERG, EXECUTIVE DIRECTOR. steven.feinberg@arts.ri.gov, 401-222-3456

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
30% Tax Credit No/Yes/3yr $7M (1) $100k (2) $15M
Per Calendar Year
Each Resident
& Nonresident
No/Yes Yes Yes 6/30/2024 H 7839
H 7323
H 5777
H 7200

(1) The project cap will automatically be waived for a feature-length film or television series if funds are available at the time of initial certification. (2) In-state production budget.

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 or spend at least 51% of the final production budget in Rhode Island and employ at least five different individuals (may be either residents/nonresidents, direct hires/loan outs) during the production in Rhode Island; and, meet the minimum in-state production budget of at least $100,000. Documentaries may qualify if at least 51% of the total production days (including preproduction and postproduction) occur in Rhode Island. The production company must be incorporated or formed in Rhode Island. 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 Rhode Island. Other costs that do not qualify include: those incurred prior to filing a completed initial certification application; travel expenses for persons departing from Rhode Island; completion bond expenses; insurance expenses, including workers' compensation; and, any salaries and wages, including related benefits, to individuals who are located and performing services outside the state.

Summary: This program is administered on a first-come, first-served basis. State-certified production costs are eligible for a 30% transferable tax credit provided the requirements listed above are met. Costs must be certified by a Rhode Island certified public accountant. There is a state funding cap of $15 million per calendar year and the maximum credit a project may earn is capped at $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. The Motion Picture Production Tax Credit program and the Music and Theatrical Production Tax Credit program may not award more than $15 million combined in any given year. Musical and Theatrical Stage (MTS) productions may earn a transferable tax credit equal to 25% of the total production, performance, and transportation expenditures as defined. Each MTS production is limited to a credit not to exceed $5 million. Both incentive programs are scheduled to sunset on June 30, 2024.

SAN ANTONIO, TX

SAN ANTONIO FILM

115 Plaza de Armas, Suite 102, San Antonio, TX 78205. http://www.filmsanantonio.com

KRYSTAL JONES, FILM COMMISSIONER. krystal.jones@sanantonio.gov, 210-207-6730

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
7.5% Rebate Yes/No/NA $250k $100k $250k (1)
Per Fiscal Year
(10/1 - 9/30)
1st $1M of
Each Resident
No/No Yes Yes None (2) See Guidelines

(1) On an annual basis, the City of San Antonio will determine the amount of funds available for this program. (2) Subject to yearly review.

Requirements: Apply no earlier than 120 days PRIOR to the first day of principal photography and no later than the 12th day of principal photography; secure financing for production 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; see that at least 70% of paid crew are Texas residents; see that at least 70% of paid cast, including extras, are Texas residents; locate the project's principal production office and primary hotel accommodations within City of San Antonio city limits; include required logo and text in the screen credits; and, submit other documentation as required.

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 (SSAI) 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 San Antonio Film Commission). Additionally, if 25% or more of total shooting days takes place in San Antonio, the production may earn an additional 2.5% of total in-state spend from the State incentive program. This incentive is in addition to the Texas Moving Image Incentive Program provided by the state.

SAN FRANCISCO, CA

SAN FRANCISCO FILM COMMISSION

City Hall, Room 473, San Francisco, CA 94102. http://www.filmsf.org

SUSANNAH GREASON ROBBINS, EXECUTIVE DIRECTOR. film@sfgov.org, 415-554-6241

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
Payroll Tax Expense
& All City Costs
Rebate Yes/No/NA $600k $0 $4M Thru 6/30/2019 Each Resident
& Nonresident
NA/NA Yes No 6/30/2019 110-15

 

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; 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; film at least 55% of principal photography in San Francisco for productions with a total budget of $3 million or less 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 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; 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 rental of City property, equipment, or employees, including police administrative costs, fees for up to four police officers per day for 12 hours each day for every day that police services are required on location, traffic control officers; all daily use fees paid to the San Francisco Film Commission; street closure fees; production office and stage space owned by the City; and, the San Francisco Payroll Tax Expense paid to the City and County.

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 episode on any fees paid to the City. The San Francisco Payroll Tax Expense is an employer tax, estimated to be 0.375% for 2017, on all wages earned in San Francisco. 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, including the San Francisco Payroll Tax Expense. This incentive program is scheduled to sunset on June 30, 2019.

SANTA CLARITA, CA

SANTA CLARITA FILM OFFICE

23920 Valencia Boulevard, Suite 100, Santa Clarita, CA 91355. http://www.filmsantaclarita.com

EVAN THOMASON, FILM OFFICE ADMINISTRATOR. film@santa-clarita.com, 661-284-1425

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
Film Permit Fee
& Hotel Tax
Refund Yes/No/NA No Cap $0 $75k
Per Fiscal Year
(7/1 - 6/30)
NA NA/NA No No 6/30/2018 See Rules

 

Requirements: There are three options to qualify for the program: (1) the production must be based at an approved location in Santa Clarita for a minimum of four consecutive weeks or be a recurring production that pulls four or more City of Santa Clarita film permits during a specified time period (eligible production genres under this option include: feature length films, episodic television series, television pilots, television movies/miniseries, commercials, and music videos); (2) the production must be approved for the California Film & Television Tax Credit Program; or, (3) the production must purchase a minimum of ten room nights for any production related stay within a calendar month at a hotel located within the City of Santa Clarita and film at an approved location in Santa Clarita.

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 first 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, not to exceed five percent, collected within the City of Santa Clarita. 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 $17 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. Subsidies will continue to be allocated until all funds are exhausted. This incentive program is scheduled to sunset on June 30, 2018.

SARASOTA COUNTY, FL

SARASOTA COUNTY FILM & ENTERTAINMENT OFFICE

1680 Fruitville Road, Suite 402, Sarasota, FL 34236. http://www.filmsarasota.com

JEANNE CORCORAN , DIRECTOR. jeanne@filmsarasota.com, 941-309-1200 ext. 111

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
100% Sarasota
County Gov't Fees
& Up to 20% Local Spend
Rebate Yes/No/NA $25k (1) $1k $250k
FY 9/30/2016 (2)
Each County Resident No/No Yes No None NA

(1) Requests to increase the project cap may be submitted in writing to the Sarasota County Chief Financial Planning Officer for consideration by the Board of County Commissioners. (2) Periodic Fund replenishment at the discretion of the Board of County Commissioners.

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 a copy of 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 costs incurred and paid for production and postproduction activities in Sarasota County or its municipalities performed by businesses and residents of Sarasota County or its municipalities. See General Production/Postproduction Expenditure Categories/Rebate Form for qualifying expenditures. County government fees and charges eligible for 100% rebate include: County permits, parking, law enforcement, fire, emergency services, road closures, use of County-owned lands or buildings, and 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 nongovernmental qualified expenditures and resident labor costs up to the applicable caps. The rebate percentage on total qualified nongovernmental expenditures is 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%. The rebate on total resident labor costs is 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.

SASKATCHEWAN

CREATIVE SASKATCHEWAN

1831 College Avenue Suite 208, Regina, SK S4P 4V5. http://www.creativesask.ca

Creative Saskatchewan, Program Department.  306-798-9800

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25%
30%(1)
Grant Yes/No/NA 600k 0 2M Per Fiscal Year (3/31/2018) Each Resident No/No Yes No None See Guidelines

(1)Saskatchewan based production companies demonstrating copyright ownership will earn 30%, otherwise, all other eligible applicants will earn 25%.

Requirements: Be a production company incorporated in Saskatchewan or incorporated federally and registered in Saskatchewan; apply PRIOR to the completion of principal photography; television projects must provide written evidence of a commercial license agreement and, for film, a third-party distribution agreement; projects budgeted at or under CAD 1 million (approximately USD 819,000) must be 50% funded, or 70% for projects budgeted over CAD 1 million; provide a full production schedule and budget; and, if approved, complete the production by the completion date indicated in the application.

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. 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.

Summary: This program is administered on a first-come, first-served basis. Saskatchewan offers a rebate equal to 25% on all qualified production related goods and services purchased and consumed in Saskatchewan; 30% for Saskatchewan based production companies that have copyright ownership. 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. The maximum grant a project may earn is capped at CAD 600,000.

SAVANNAH, GA

SAVANNAH ECONOMIC DEVELOPMENT AUTHORITY (SEDA)

P.O. Box 128, Savannah, GA 31402. http://www.savannahfilm.org

RALPH SINGLETON, DIRECTOR. rsingleton@seda.org, 310-980-2022

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
10% Spend & Resident Labor Rebate Yes/No/NA $150k Film/Pilot
$250k
TV or Internet EPS
$500k(1)
$500k(1)
$1.5M Per Calendar Year Each BTL Resident(2) No/No Yes Yes(3) 12/31/18 See Guidelines

(1) See requirements section below. (2) Includes assistants to directors and producers, day players, and casting fees on day players. (3) Audits are provided by a Chatham County CPA firm and paid for by SEDA.

Requirements: Meet with film office and spend a minimum of two days scouting before application; submit an application at least seven business days before principal photography begins in Chatham County but no more than 90 days PRIOR to the start of principal photography in Chatham County; show proof of funding amounting to at least 60% of the total budget; at least 60% of shooting days must be in Chatham County (50% for budgets exceeding $15 million); 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 $1.75 million or $500,000 for Television or Internet-Distributed Episodic Production with a minimum of five episodes per season; provide all necessary information for audit within 120 days of completion of principal photography in Chatham County or within 120 days of completion of postproduction, if performed in Chatham County; and, display the Film Savannah logo in the end credits.

Qualified Spend: Qualified spend consists of expenses incurred in Chatham County, with a company officially operating in Chatham County, including but not limited to: below-the-line Chatham County resident labor (including assistants to directors and producers, day players, and casting fees on day players), background players, 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.

Summary: This program is administered on a first-come, first-served basis. The fund is available upon a review/approval of the production project by senior SEDA staff. Savannah offers a rebate equal to 10% of qualified spend and labor in Chatham County for productions that have 60% or more of their shooting days (50% for budgets exceeding $15 million) in Chatham County and meet the minimum spend, episodic, and budget requirements. There is a program funding cap of $1.5 million per calendar year and the maximum rebate a project may earn is capped at $150,000 for a feature film or pilot and $250,000 per calendar year for a qualifying television or internet-distributed episodic production. The incentive is available upon completion of the production and an audit provided by a Chatham County CPA firm paid for by SEDA. An applicant can qualify only once per year unless the budget exceeds $15 million. SEDA also offers an incentive of $2,000 per household for experienced crew (at least five years of verifiable experience) to relocate to Savannah. This incentive program is scheduled to sunset December 31, 2018.

SHREVEPORT, LA

CITY OF SHREVEPORT FILM OFFICE

505 Travis Street, Shreveport, LA 71101. http://www.shreveport-bossierfilm.com

ARLENA ACREE, DIRECTOR OF FILM, MEDIA, AND ENTERTAINMENT. arlena.acree@shreveportla.gov, 318-673-7515

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
2.5% City Sales Tax (1) Sales
Tax
Rebate
Yes/No/NA $150k(2) $300k No Cap NA NA/NA No Yes None 86 of 2009

(1) City of Shreveport sales tax rebate.(2)Per project cap is increased to $165,000 per project if the company brings subsequent productions to the city within 12 months of completion of the prior project and increased by an additional $10,000 for production using a Caddo Parish-based postproduction company.

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, apply for the rebate no more than 180 days after the production's activities in the City are completed.

Qualified Spend: City of Shreveport 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.

SOUTH CAROLINA

SOUTH CAROLINA FILM COMMISSION

1205 Pendleton Street, Room 225, Columbia, SC 29201. http://www.filmsc.com

TOM CLARK, FILM COMMISSIONER. tclark@scprt.com, 803-737-0498

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
30% Supplier
25% Resident Labor
20% NR Labor
Rebate Yes/Yes(1)/NA No Cap $1M $5.5M Spend
$10M Wage
Per Fiscal Year
(7/1 - 6/30)
$15.5 Total for 6/30/2018
Each Resident
& Nonresident Earning < $1M
Yes 2%/No Yes No None H 3152
S 163
H 5001

(1) Only the wage rebate may be assigned to a single financial institution (must be requested prior to the start of principal photography in South Carolina) helping producers close their financing arrangements.

Requirements: PRIOR to the start of principal photography, submit the Qualifying Motion Picture Application to the Film Commission; start activities within 60 days of Qualifying Production Letter (QPL); start principal photography within 30 calendar days of the date specified in the QPL; and, meet the minimum in-state spending requirement of at least $1 million in a single taxable year. To receive the sales tax exemption, the production company must spend at least $250,000 within a 12-month period.

Qualified Spend: Qualified spend includes: salaries and wages of residents and nonresidents earning less than $1 million in compensation; production expenditures made to South Carolina vendors; and, preproduction expenditures incurred up to 60 days PRIOR to principal photography. Payments made to a loan out company, for services provided in South Carolina, are subject to 2% withholding. 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 will be given to productions that hold the most promise for benefiting South Carolina. South Carolina offers a Supplier Rebate equal to 30% of production expenditures purchased from South Carolina suppliers. Generally, a South Carolina supplier is an entity that has: a full-time employee within the state; a physical location in the state other than a post office box; registered to pay South Carolina income and withholding taxes; registered to do business in the state; and, an intent to be permanently domiciled in the state. In addition, a wage rebate of 25% and 20% is offered on the wages of residents and nonresidents, respectively. A production company planning to spend $250,000 in South Carolina within 12 consecutive months may receive an exemption 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 14% depending on the location.

ST. BERNARD PARISH, LA

ST. BERNARD PARISH OFFICE OF FILM & TELEVISION

409 Aycock Street, Arabi, LA 70032, http://www.visitstbernard.com

KATIE JACKSON TOMMASEO, FILM COMMISSIONER, ktommaseo@sbpg.net, 504-275-4242

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
3.5% Rebate Yes/No/NA $100k $150k $150k
Per Calendar Year
Each Parish Resident No/No Yes Yes None

Ordinance SBPC #1809-08-16

 

Requirements: Submit an initial application to the Film Incentive Review Panel for approval; secure a viable commercial distribution plan; establish a production office located within St. Bernard Parish or utilize a soundstage facility within the parish; satisfy the minimum spend requirement of $150,000; 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.

Qualified Spend: Qualified spend includes all expenditures directly incurred in St. Bernard Parish or acquired from an establishment located within St. Bernard Parish and paying requisite taxes. Such expenditures include set construction, costs of food and lodging, and postproduction activities (excluding marketing and distribution). Labor costs qualify only when paid to a natural person residing in St. Bernard 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 costs related to lodging, payroll, rentals, and other various production expenditures. Upon reaching the minimum spend threshold of $150k and within 6 months from the initial date of the production office rental agreement, the production may apply for an interim payment. 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. This incentive program does not have a sunset date.

TENNESSEE

TENNESSEE ENTERTAINMENT COMMISSION (TEC)

312 Rosa L Parks Avenue, 23rd Floor, Nashville, TN 37243. http://www.tn.gov/film

BOB RAINES, EXECUTIVE DIRECTOR. tn.film@tn.gov, 615-741-3456

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
25% Grant Yes/No/NA No Cap $200k $2M(1)
Per Fiscal Year (7/1 - 6/30)
1st $250k of Each Resident No/Yes Yes Yes None S 3513
H 3839
H 511

(1) An additional $11 million was allocated for the 2018 fiscal year. Any funds remaining will roll over to the next year.

Requirements: Apply, on Form A and Form A: Annex I, to the TEC for a Certificate of Conditional Eligibility anytime within four months PRIOR to the start of principal photography; enter into a grant contract with the Department of Economic and Community Development (ECD); begin principal photography within 120 days from the effective date in the grant contract; meet the minimum in-state spending requirement of at least $200,000 per production/per episode; incur all expenditures within a 12-month period; upon the completion of principal photography, post a notice in local newspapers notifying the public of the need to file creditor claims with the production company by a specified date; and, within 18 months of the effective date in the grant contract, submit an independent accountant's report using Agreed Upon Procedures. In addition to being required to be registered with the Secretary of State, loan out companies must be tied to a Tennessee resident with a Tennessee driver's license or ID.

Qualified Spend: Qualified spend includes expenditures related to: costs that are clearly and demonstrably incurred in Tennessee during preproduction, production, and postproduction; goods and services used in the state and purchased from a Tennessee vendor or resident; and, the first $250,000 in wages, salaries, fees, per diem, and fringe benefits paid to a Tennessee 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.

Summary: This program is not administered on a first-come, first-served basis. The Tennessee ECD Grants Committee shall have sole discretion of awarding the grant. Tennessee offers a 25% grant on qualified in-state expenditures. Upon review and approval from the ECD Grants Committee, production companies enter into a grant contract with the Tennessee ECD. In order to receive the production incentive, the production company must enter into a payment contract with the state and will also be required to submit: an invoice for 25% of the amount of adjusted qualified in-state expenditures listed in the independent auditor's report; a substitute W-9; and, an ACH form along with the required voided check or deposit slip. Payment of the incentive will be made by direct deposit.

TEXAS

OFFICE OF THE GOVERNOR, TEXAS FILM COMMISSION

1100 San Jacinto Boulevard, Suite 3-410, Austin, TX 78701. http://www.texasfilmcommission.com

STEPHANIE WHALLON, INCENTIVES PROGRAM MANAGER. filmincentive@gov.texas.gov, 512-463-9200

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
5% - 20% (1)
+2.5% (2)
Grant Yes/No/NA No Cap $250k
Film/TV
$100k
Comm/Video
$22M
For Biennium
Ending
8/31/2019
1st $1M of
Each Resident
No/No Yes No None H 873

(1) Projects with 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%. (2) 25% of total shooting days must take place in an Underutilized or Economically Distressed Area (UEDA) of Texas to earn an additional 2.5% on total in-state spending.

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; at least 70% of the total number of paid crew and at least 70% 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 administered on a first-come, first-served basis. Texas offers qualified projects a rebate of 5% - 20% based on the total Texas spending criteria set out above (which includes the first $1 million of each resident's wage). Projects that complete at least 25% of their total shooting days in the UEDA of Texas are eligible to receive an additional 2.5% of total 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. A qualifying reality television or talk show project may earn 2.5% for the UEDA incentive (if qualified) in addition to: 5% if total Texas spending is at least $250,000 but less than $1 million; or, 10% if total Texas spending is $1 million or more. A qualifying commercial may earn 2.5% for the UEDA incentive (if qualified) in addition to: 5% if total Texas spending is at least $100,000 but less than $1 million; or, 10% if total Texas spending is $1 million or more.

US VIRGIN ISLAND

FILM USVI (US VIRGIN ISLANDS DEPT. OF TOURISM)

2318 Kronprindsens Gade, P.O. Box 6400 St. Thomas, USVI 00804. http://www.filmusvi.com

LUANA WHEATLEY, FILM DIRECTOR. lawheatley@usvitourism.vi, 340-775-1444

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
10%-17% Resident Labor
9% QPE(1)
+10% Promo(2)
+10% St.Croix(2)
Tax Credit
Rebate
Rebate
Rebate
No/Yes/5yr
Yes/No/NA
Yes/No/NA
Yes/No/NA
No Cap
$500k(3)
No Cap
No Cap
$250k $2.5M Per Calendar Year 1st $500k of Each Resident No/No Yes Yes(4) None Act No. 7728
Act No. 7751

(1)) Qualified Production Expenditures (QPE), as defined. (2) The production company may earn an additional cash rebate equal to 10% of total QPE by including a qualified USVI promotion and another 10% of QPE for production activities taking place on the island of St. Croix. (3) Nonresident companies may earn a maximum QPE rebate of $500,000 per project; resident companies have a per project cap of $350,000 or $1,050,000 in the aggregate, for three projects per annum on all tax credits and rebates. (4)In addition to a state-administered audit, production must provide a 'best practices review' of QPE by a CPA licensed in USVI.

Requirements: Be a resident production company or a non-Virgin Islands entity licensed to do business in the USVI; submit a complete application, along with a nonrefundable application fee of $500 to the Economic Development Authority, no earlier than 120 days before and no later than 30 days after the start of principal photography; 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 extras, day players, and up to three paid interns) are USVI residents; agree that a member of the executive production crew be available to speak to local schools where practicable; and, include a screen credit.

Qualified Spend: Qualified Production Expenditures (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 administered on a first-come, first-served basis. 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 number of USVI residents that make up the 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 Qualified Production Expenditures (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.

UTAH

UTAH FILM COMMISSION

300 North State Street, Salt Lake City, UT 84114. http://www.film.utah.gov

VIRGINIA PEARCE, DIRECTOR. vpearce@utah.gov, 801-538-8740

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
20%
+ 5%
20%
Tax Credit
Rebate
Yes/No/No
Yes/No/NA
No Cap
$500k
≥ $500k
≥ $1M
$500k <$1M
$6.79M
Per Fiscal Year
(7/1 - 6/30)
$1.5M
Each Resident
& Nonresident (1)
No/Yes Yes Yes None (2) S 14
H 99
H 162
S 2

(1) For nonresidents, only Utah withholding tax paid to the State of Utah and per diems are eligible for the incentive. (2) The program will be reviewed on or before October 1, 2019 and every five years thereafter.

Requirements: Apply PRIOR to the start of principal photography in Utah; demonstrate the project is 100% financed and there is a plan for distribution; meet the minimum in-state spending requirement of at least $200,000; and, see that at least 75% of the cast and crew (excluding five principal cast and extras) are Utah residents. Productions spending $1 million or more in-state may earn 20% without the cast and crew 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 five principal cast and extras) are Utah residents. Option 2: meet the minimum in-state spending requirement of $1 million and see that at least 75% of the project dollars left in the state were spent in rural areas of Utah (which are counties other than Davis, Salt Lake, Utah, and Weber). 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, and fees paid to residents and loan out companies owned by a resident; and, the amount of Utah income tax withheld on payments made to a nonresident. Payments to a loan out company owned by a nonresident do not qualify for the incentive.

Summary: This program is administered on a first-come, first-served basis. Utah offers a 20% fully refundable tax credit with the opportunity to earn an additional 5% tax credit subject to meeting certain requirements listed above. 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. 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. Any unused funds at the end of the fiscal year will roll over to the following year. 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. Utah also offers a low budget film production program for projects with a maximum budget of under $500,000.

VIRGINIA

VIRGINIA FILM OFFICE

901 East Cary Street Suite 900, Richmond, VA 23219. http://www.filmvirginia.org

ANDY EDMUNDS, DIRECTOR. aedmunds@virginia.org, 800-854-6233

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
15% or 20% (1)
+10% or 20% (2)
Discretionary (3)
Tax Credit
Grant
Yes/No/No
Yes/No/NA
At the Discretion of the Film Office $250k
$250k
$0
$6.5M
Per Fiscal Year
(7/1 - 6/30)
$6.3M (4)
1st $1M of
Each Resident & Nonresident
Discretionary
No/No
No/No
Yes
Yes
Yes
Yes
12/31/2018
None

S 1320
H 1665
H 1543
H 5002-a

(1) 20% if the production is filmed in an economically distressed area of Virginia.(2) An additional 10% or 20% of resident wages if total production costs are between $250,000 to $1 million or exceed $1 million, respectively. (3) The amount of the grant is determined by the Governor. (4) $6.3 million for biennium ending June 30, 2020.

Requirements: For the tax credit program, apply on forms prescribed by the Film Office at least 30 days PRIOR to the start of principal photography in Virginia; enter into an agreement with the Film Office; meet the minimum in-state spending requirement of at least $250,000; and, show a best faith effort was made to film at least 50% of principal photography in Virginia. For the grant program, apply at least 30 days PRIOR to 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 principal photography to begin within 90 days following the approval of the application.

Qualified Spend: For the tax credit program, qualified spend includes: goods and services leased or purchased in Virginia (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.

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. 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 4%, and a lodging tax exemption on hotel or motel stays after 90 consecutive days.

WASHINGTON

WASHINGTON FILMWORKS (WF)

1904 Third Avenue, Suite 228, Seattle, WA, 98101. http://www.washingtonfilmworks.org

AMY LILLARD , EXECUTIVE DIRECTOR. amy@washingtonfilmworks.org, 206-264-0667

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
Up to 30% or 35% (1)
Up to 15% BTL NR
Labor (2)
Rebate Yes/No/NA No Cap $500k Feat
$300k Per TV EPS
$150k Comm
$3.5M
Per Calendar Year
Each Resident
& BTL Nonresident (2)
No/No Yes No 6/30/2027 S 5539
S 5977

(1) See Summary below. (2) Productions with a workforce made up of at least 85% Washington residents may earn a rebate of up to 15% on the labor costs of each nonresident below-the-line worker earning $50,000 or less.

Requirements: PRIOR to the start of principal photography, apply for and receive a Funding Letter of Intent and enter into a contract with WF; begin principal photography within 120 days (45 days for commercials) after receiving the Funding Letter of Intent; sign and return a WF production agreement within two weeks of the Funding Letter of Intent's date; 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 Completion Package within 60 days (45 days for commercials) of completing principal photography; 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: 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 if the production's workforce consists of at least 85% Washington residents. Compensation for nonresident above-the-line workers, production assistants, executive assistants, or extras will 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. Washington offers a rebate of up to 30% for 'motion pictures' (as defined) and television series with less than six episodes; up to 35% for television series with at least six episodes; and, up to 15% for commercial productions. Commercial applicants who have not worked in Washington State previously and are using a Washington based production company are eligible for a one-time rebate of 25%. This incentive program is scheduled to sunset on June 30, 2027.

WASHINGTON DC

OFFICE OF CABLE TELEVISION, FILM, MUSIC & ENTERTAINMENT (OCTFME)

1899 9th Street, NE, Washington, DC 20018. http://film.dc.gov

ANGIE GATES, DIRECTOR. film@dc.gov, 202-727-6608

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
21% or 35% Spend (1)
30% Resident Labor
10% NR Labor
Rebate Yes/No/NA No Cap (2) $250k Discretionary Each Resident & Nonresident No/No Yes (3) Yes None L21-0081

(1) Up to 35% on qualified production expenditures subject to taxation in the District or up to 21% on qualified production expenditures not subject to taxation in the District. (2) The Director has the discretion to cap the rebate earned by an individual project. (3) The Mayor may agree to an alternative recognition that offers equal or greater promotional value.

Requirements: Must apply prior to the start of principal photography in the District; spend at least $250,000 in the District for preproduction, production, or postproduction; 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 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 and includes payments to a loan out company. Qualified personnel expenditure does not include salary, wages, and other compensation for personal services of above-the-line crew members that when combined exceed $500,000. Qualified production expenditures include preproduction, production, and postproduction expenditures in the District directly related to the qualified 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 that are determined to have the most potential for positive economic and job creation impact. Applicants will be notified of their approval within 20 business days of applying. DC offers a rebate of up to: 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); and, 10% on qualified personnel expenditures that are not subject to taxation in the District (nonresidents). Within 90 days of final submission, the OCTFME will verify the submitted receipts and send a Certifying Qualifying Spend Letter that must be signed and returned to the OCTFME within 14 days. The rebate will be paid within 45 business days of receiving the Certifying Qualifying Spend Letter. Unallocated funds will roll over to the next fiscal year.

YUKON

YUKON MEDIA DEVELOPMENT

Box 2703, Whitehorse, YT Y1A 2C6. http://www.reelyukon.com

IRIS MERRITT, FILM COMMISSIONER. iris.merritt@gov.yk.ca , 867-667-5678

Incentive Type of Incentive Refundable / Transferable / Carryforward Per Project Incentive Cap Minimum Spend Funding Cap Qualified Labor Loan Out Withholding / Registration Screen Credit Required CPA Audit Required Sunset Date Enacted Bill Number
Up to 50% Travel
Costs (1)
Up to 25% BTL Resident & Spend (1)
Up to 25% Trainer Wages
Rebate Yes/No/NA No Cap (2) 0 No Cap (3) Each BTL Resident No/No Yes No None Policy Rules

(1) Productions accessing the spend rebate are not eligible for the travel rebate and vice versa. (2) Although there is not a project rebate cap for the spend and training rebate, the travel rebate is capped at the lesser of CAD 15,000 or 15% of Yukon expenses for feature films, TV movies, and television programs. (3) The training rebate will be capped based upon available resources; details must be requested in advance of training.

Requirements: Register the applicant company with Yukon Corporate Affairs; PRIOR to the commencement of principal photography in Yukon, apply to the Yukon Media Development; provide on-screen credit; and, acknowledge Yukon's financial contribution in all advertising, publicity, and promotional materials.

Qualified Spend: Travel costs of any non-Yukon crew member will not qualify for the travel rebate if a qualified Yukon crew member could have been hired for the same position. The travel rebate is only available if: (1) the production company is from outside the Yukon and (2) Yukon labor equals 15% or more of total person days for the Yukon portion of the production. Production companies that undertake pre-approved training of Yukon labor may apply for the training rebate. For the training rebate, the Yukon trainee must have: demonstrated a commitment to a career in film who are union permittees, or have significant recent experience working on a film production, or have graduated from a recognized film crew training program. The resident below-the-line spend rebate is available to productions having an arrangement to broadcast or distribute with an internationally recognized entity and whose Yukon labor equals or exceeds 50% of total person days on the Yukon portion of the production.

Summary: This program is not administered on a first-come, first-served basis. The Yukon Media Development may reduce or decline an application. Productions eligible for the travel rebate may earn up to 50% of travel costs from Vancouver or Edmonton or Calgary to Whitehorse. The travel rebate is limited to the lesser of CAD 10,000 (approximately USD 8,000) or 10% of Yukon expenditures for commercial and documentary productions; or, the lesser of CAD 15,000 or 15% of Yukon expenditures for feature films, TV movies, and television programs. Productions eligible for the spend rebate may earn up to 25% of Yukon below-the-line labor costs and amounts paid to eligible Yukon businesses. Companies may submit a spend rebate claim only after all Yukon crew and services are paid. Applicants eligible for the training program may earn up to 25% of the non-Yukon trainer's wage for the period in which they actively transferred skills to a Yukon trainee.