Increase the ROI of your project by filming in a tax incentive state

Incentive

25-35% Refundable Tax Credit

Project Criteria

• Resident ATL: 35%

• Resident BTL: 35%

• Non-Resident ATL: 25%

• Non-Resident BTL: 25%

• Minimum Spend: $500,000

• Project Cap: None

• Compensation Cap: $1M (ATL); $500K (BTL)

• Minimum Filming Days: None State Sales, Use, and Lodging Tax Exemptions: $150K (Aggregate in connection with one, or more approved projects within a consecutive 12-month period).

Qualified Spend/Bonus

25% of qualified expenditures. Qualified expenditures include most preproduction, production, and postproduction expenditures incurred by a Qualified Production Company in Alabama after the Film Office approves a project. Expenditures incurred before a Qualified Production Company receives approval for incentives are not eligible.

• Select Fringes

• Payroll

• Workers Comp/Handling Fees

• Post

• Travel (Point of departure, or arrival must be in Alabama for air travel to qualify, and any travel agent fees must be paid to an Alabama based company)

• Shipping (Expenditures may qualify if shipping cost is paid to an Alabama office, branch, or division of an entity doing business in Alabama)

• Hotel

• Per-Diem

• Fringes

• Completion Bond

• Equipment

• Insurance

• Legal Fees

• Food/Catering/Entertainment

• Working Meals

Bonus:

• 4% tax exemption on lodging, and production purchases.

(Qualified Production must spend $150K, or more in a 12-month period)

Program Guidelines

• Annual Cap: $20M per fiscal year

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: None

Additional Considerations

Loan-out Registration:

Must register with the Secretary of State.

Income Tax Withholding:

• Individual: Not Required

• Loan-out: 5%

Production Resources

• Soundstages

• Post Facilities

Contact

Alabama Film Office

Kathy Faulk, Manager

Brenda Hobbie, Incentives Coordinator

401 Adams Ave, Suite 170

Montgomery, AL 36104

334.242.4195

info@bondit.us

www.alabamafilm.org

Incentive

20-30% Rebate

Project Criteria

• Resident ATL: 20%

• Resident BTL: 30%

• Non-Resident ATL: 20%

• Non-Resident BTL: 20%

• Minimum Spend: Production Rebate: $200,000 within 6 month period, Post-Production Rebate: $50,000 within 6 month period

• Project Cap: None

• Compensation Cap: $500K

• Minimum Filming Days: 75% of production

Qualified Spend/Bonus

20% of qualified expenditures. Qualified expenditures include development, preproduction, production, and postproduction expenditures incurred in Arkansas.

• Equipment

• Post

• Shipping (within jurisdiction)

• Hotel

• Food/Catering/Entertainment

Bonus:

• None

Program Guidelines

• Annual Cap: None

• Sunset Date: June 30, 2019

• Screen Credit: Yes

• CPA Audit: No

• Carry Forward: None

Additional Considerations

Loan-out Registration: None

Income Tax Withholding

• Individual: Not Required

• Loan-out: Not Required

• Prior to pre-production, submit application, and an estimate of total qualified expenditures to the Arkansas Economic Development Commission.

• Program is administered on a first-come, first-served basis.

Production Resources

• None

Contact

Arkansas Film Commission

Christopher Crane, Film Commissioner

900 West Capitol Ave, Suite 400

Little Rock, AR 72201

501.682.7676

Brenda.hobbie@film.alabama.gov

www.arkansasproduction.com

Incentive

20% Tax Credit

Project Criteria

• Resident ATL: None

• Resident BTL: 20 – 25% (Non-Independent Production)

• Non-Resident ATL: None

• Non-Resident BTL: 20 – 25% (Non-Independent Production)

• Minimum Spend: $1M for film, and TV series; $500k for mini-series, or MOWs.

• Project Cap: $25 million

• Compensation Cap: None

• Minimum Filming Days: 75% of principal photography

Qualified Spend/Bonus

20 – 25% on qualified expenditures including, but not limited to:

• Labor (resident, and non-resident)

• Select Fringes

• Workers Comp/Handling Fees

• Equipment

• Post

• Travel (in-state only)

• Shipping (in-state only)

• Hotel

• Completion Bond

• Insurance

• Legal Fees

• Food/Catering/Entertainment

• Working Meals

Bonus:

• All applicants are eligible to receive “uplifts,” an additional 5%, or 10% tax credit if spending occurs in any, or all of the three categories listed.

• 5% Visual Effects

• Television projects (except relocating TV series), and feature films are eligible to receive an additional 5% tax credit for visual effects.

• 10-20% 10-20% tax credit on payroll for VA residents.

• VFX expenditures in-state must equal at least $10million, or 75% of total worldwide VFX costs.

• Please refer to the qualified expenditure chart (QEC) to determine which VFX expenditures qualify for the uplift, and suggested tagging methodology.

• New Program 3.0 Requirement: VFX vendor costs may be tagged 70% labor, and 30% non-labor.

• 10-20% 10-20% tax credit on payroll for VA residents.

• 5% Out of Zone (OZ) Expenditures

• Television projects (except relocating TV series), and feature films are eligible to receive an additional 5% for filming outside the “Los Angeles Zone.”

• 10-20% 10-20% tax credit on payroll for VA residents.

• Qualified wage, and non-wage expenditures outside the LA zone are eligible for a 5% uplift – for both principal photography, and “second unit” – solely during the “applicable period.”

• Non-wage expenditures for items purchased and/or rented outside the Los Angeles zone, and totally consumed outside the LA zone will be allowed 100% of the items’ cost, as substantiated by proper documentation.

• Estimates for totally consumed items may be included in the estimated OZ qualified calculations in the application. The Budget Tagging, and Tracking Tips contains a list of consumable items.

• Non-consumable expenditures that are purchased and/or rented outside the LA zone, and are used both outside, and inside the LA zone are eligible for an uplift if they fall under a qualified non-wage category. Expenditures are calculated in the online application portal based on the percentage of the OZ principal photography days in relation to the total principal photography days in California.

• The QEC, Budget Tagging, and Tracking Tips, and the Tagging Out of Zone Expenditures video tutorial offer specific tagging methodology, and explain how to track expenditures outside the Los Angeles zone.

• “Local Hire Labor” (New to Program 3.0)

• 10% Uplift: Non-independent productions (feature films, new TV series, recurring TV series, pilots, or miniseries) are eligible to receive an additional 10% tax credit for qualified local hire labor.

• 5% Uplift: Independent films, and relocating TV series are eligible to receive an additional 5% tax credit for qualified local hire labor.

• Documentation is required (CA driver’s license, recent utility bill) to substantiate where local labor is domiciled, and should be requested by production accountants at the time of hire, and provided to the CPA performing the audit.

Program Guidelines

• Annual Cap: $330M

• Sunset Date: June 30, 2020

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: 9 Years

Additional Considerations

Loan-out Registration: No

Income Tax Withholding:

• Individual: Not Required

• Loan-out: Not Required

• Productions must begin principal photography within 180 days. Approved projects with a qualified expenditure budget of $100million, or more have 240 days to begin filming. (New in Program 3.0)

• Applications are ranked within categories (TV project vs. other TV projects, indie project vs. other indie projects, etc.) based upon their 'jobs ratio' score.

• $115.5M (35% of annual budget) will be allocated for non-independent features each fiscal year.

• $132M (40% of annual budget) will be allocated for new TV series, recurring TV, mini-series, and pilots each fiscal year.

Production Resources

• Studios

• Sound Stages

• Post Facilities

• Equipment

• Crew

Contact

California Film Commission

Amy Lemisch, Director

Colleen Bell, Executive Director

7080 Hollywood Blvd, Suite 900

Hollywood, CA 90028

323.860.2960

filmca@film.ca.gov

www.film.ca.gov

Incentive

20% Rebate

Project Criteria

• Resident ATL: 20%

• Resident BTL: 20%

• Non-Resident ATL: 20%

• Non-Resident BTL: 20%

• Minimum Spend: $100,000 for Colorado production companies; $1,000,000 for out-of-state production companies (exception, $250,000 for commercials)

• Project Cap: None

• Compensation Cap: $1M

• Minimum Filming Days: None

Qualified Spend/Bonus

20% of qualified expenditures. Qualified expenditures include payments made by a production company operating in Colorado, to a person, or business in Colorado, in connection with production activities in Colorado. Qualified expenditures include payroll, and workplace, and vendor expenses:

• Labor

• Select Fringes

• Workers Comp/Handling Fees

• Materials

• Equipment

• Post

• Travel (purchased through a Colorado based travel agent, or through an airline whose corporate headquarters is located in Colorado)

• Shipping (Done through a Colorado company)

• Hotel

• Insurance

• Legal Fees

• Food/Catering/Entertainment

• Working Meals

• Wrap Party/Crew gifts

Bonus:

• None

Program Guidelines

• Annual Cap: $750,000

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: None

Additional Considerations

Loan-out Registration: All income taxes must be withheld, and paid by either the production company, or the individual.

Income Tax Withholding:

• Individual: 4.63%

• Loan-out: 4.63%

• Application must be submitted before start of principal photography. Crew must consist of at least 50% Colorado residents.

• The production must be at least 80% funded, or be prepared to show proof of financing.

Production Resources

http://coloradofilm.org/filming/resources

Contact

Colorado Office of Film, Television & Media

Donald Zuckerman, Film Commissioner

1625 Broadway, Suite 2700

Denver, CO 80202Donald Zuckerman

303.892.3840

Donald.zuckerman@state.co.us

www.coloradofilm.org

Incentive

10-30% Transferable Tax Credit

Project Criteria

• Resident ATL: 10-30%

• Resident BTL: 10-30%

• Non-Resident ATL: 10-30%

• Non-Resident BTL: 10-30%

• Minimum Spend: $100,000

• Project Cap: None

• Compensation Cap: $20M

• Minimum Filming Days: 50% of principal photography

Qualified Spend/Bonus

10% (min. spend of $100K), 15% (min. spend of $500K), and 30% (min. spend of $1M) of qualified expenditures. Qualified expenditures include preproduction, production, and postproduction costs incurred in Connecticut.

• Labor (resident, and non-resident)

• Select Fringes

• Workers Comp/Handling Fees

• Post

• Travel (in-state, and out-of-state)

• Shipping (in-state, and out-of-state)

• Hotel

• Equipment

• Completion Bond

• Working Meals

• Insurance

• Legal Fees

• Food/Catering/Entertainment

• Wrap Party/Crew Gifts

Bonus:

• None

Program Guidelines

• Annual Cap: None

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: 5 Years

Additional Considerations

Loan-out Registration:

Loan outs must register with the Secretary of State. The production company must provide confirmation that the loan out has registered to withhold CT income tax as an employer.

Income Tax Withholding:

• Individual: Not Required

• Loan-out: Not Required

• Application must be filed 90 days from first qualified in-state expense.

• Note: In November 2017, the Governor signed SB 1502a, which permanently extended the moratorium on feature films, defined as films for theatrical release. Films made for TV, and streaming services are still eligible.

Production Resources

https://ct.reel-scout.com/crew_directorylist.aspx?type:S&cl:C

• Soundstages

• Equipment Rental

• Post Facilities

• Crew Depth

Contact

Connecticut Dept of Economic, and Community Development

George Norfleet, Director

Ed Ruggiero, Film Tax Credit Administrator

450 Columbus Blvd, Suite 5

Hartford, CT 06103

860.256.8088

george.norfleet@ct.gov

www.ctfilm.com

Incentive

20-30% Transferable Tax Credit

Project Criteria

• Resident ATL: 20-30%

• Resident BTL: 20-30%

• Non-Resident ATL: 20-30%

• Non-Resident BTL: 20-30%

• Minimum Spend: $500,000

• Project Cap: None

• Compensation Cap: $500K (no cap for loan-out)

• Minimum Filming Days: None

Qualified Spend/Bonus

20% of qualified expenditures. Qualified purchases, rentals, and services must satisfy the Georgia vendor rule. Developmental costs, most fees, and marketing, and distribution are not a qualified expenditure.

• Labor

• Equipment

• Box Rentals

• Materials

• Post Production (Of GA filmed movies/television projects, if done in GA)

• Travel (One airfare from home state to the production, and return if purchased through a Georgia travel agency, or company)

• Hotel

• Per-Diem

• Insurance

• Food/Catering/Entertainment

• Working Meals

• Fringes

• Parking

Bonus:

• 10% for including Georgia promotional logo/end title credit, or pre-approved alternative marketing promotion.

Program Guidelines

• Annual Cap: None

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: No

• Carry Forward: 5 Years

Additional Considerations

Loan-out Registration:

Production company must withhold 6% Georgia tax from payments made to loan outs in order for such payments to qualify for the film tax credit. Loan out companies must register with the Georgia DOR, and file corporate/individual taxes in the state. Loan out’s failure to comply shall not affect the film tax credit claimed by the production company.

Income Tax Withholding:

• Individual: Not Required

• Loan-out: 6%

Georgia Tax Center Filing Requirements

Production Resources

• Soundstages

• Post Facilities

Contact

Georgia Film, Music & Digital Entertainment Office

Lee Thomas, Deputy Commissioner

75 Fifth Street, NW, Suite 1200

Atlanta, GA 30308

404.962.4052

lthomas@georgia.org

www.georgia.org/industries/film-entertainment/georgia-film-tv-production

Incentive

20-25% Refundable Tax Credit

Project Criteria

• Resident ATL: 20-25%

• Resident BTL: 20-25%

• Non-Resident ATL: 20-25%

• Non-Resident BTL: 20-25%

• Minimum Spend: $200K

• Project Cap: $15M

• Compensation Cap: None

• Minimum Filming Days: None

Qualified Spend/Bonus

20% of qualified expenditures. Qualified expenditures include most preproduction, production, and postproduction costs incurred in Hawaii, and are subject to Hawaii’s general excise tax, or income tax. Costs incurred for the use of state, and county facilities, and locations, although not subject to general excise taxes, will qualify for the incentive.

• Labor (resident, and non-resident)

• Equipment

• Post

• Travel (in-state, and out-of-state)

• Shipping (in-state, and out-of-state)

• Hotel

• Insurance

• Food/Catering/Entertainment

• Working Meals

Bonus:

• 5% for production in county with population less than 700,000.

Program Guidelines

• Annual Cap: None

• Sunset Date: December 31, 2025

• Screen Credit: Yes

• CPA Audit: No

• Carry Forward: None

Additional Considerations

Loan-out Registration: Yes

Income Tax Withholding:

• Individual: Not Required

• Loan-out: Not Required (loan-outs must register to do business in HI, and obtain a GET license number)

• Production must provide evidence of reasonable efforts to hire local talent, and crew.

• Program is administered on a first-come, first-served basis.

• Submit final Hawaii Production Report after completing production.

Production Resources

• Soundstages

• Post Facilities

• VFX

Contact

Hawaii Film Office

Donne Dawson, State Film Commissioner

P.O. Box 2359

250 S Hotel St

Honolulu, HI 96813

808.586.2570

info@hawaiifilmoffice.com

http://filmoffice.hawaii.gov/incentives-tax-credits/

Incentive

30-45% Transferable Tax Credit, 30% On qualified production expenditures, and labor 15% Additional Tax Credit on salaries paid to individuals (earning at least $1, 000 in total wages) who live in economically disadvantaged areas whose unemployment rate is at least 150% of the State’s annual average.

Project Criteria

• Resident ATL: 30-45%

• Resident BTL: 30-45%

• Non-Resident ATL: None

• Non-Resident BTL: None

• Minimum Spend: $100,000 for productions >30 min; $50,000 for productions <30 min

• Project Cap: None

• Compensation Cap: $100K (Residents only)

• Minimum Filming Days: None

Qualified Spend/Bonus

30% on qualified expenditures including, but not limited to:

• Labor (resident only)

• Select Fringes

• Workers Comp/Handling Fees

• Post

• Travel (in-state only)

• Shipping (in-state only)

• Hotel

• Equipment

• Insurance

• Legal Fees

• Food/Catering/Entertainment

• Wrap Party/Crew Gifts

• Working Meals

Bonus:

• None

Program Guidelines

• Annual Cap: None

• Sunset Date: May 5, 2021

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: 5 Years

Additional Considerations

Loan-out Registration: No

Application requirements:

Commercials - must be received 24 hours prior to shootingTV & Film - must be received 5 business days prior to shooting

Production Resources

• Soundstages

• Post Facilities

Contact

Illinois Film Office

Christine Dudley, Director

Cesar Lopez

James R. Thompson Center

100 W. Randolph Street, 3rd Floor Suite 3-400

Chicago, IL 60601

312.814.3600

Cesar.Lopez@Illinois.gov

www.film.illinois.gov

Incentive

30-35% Non-Transferable/Non-Refundable

Project Criteria

• Resident ATL: 35%

• Resident BTL: 35%

• Non-Resident ATL: 30%

• Non-Resident BTL: 30%

• Minimum Spend: $125k for feature films/television; $100k for commercials; or $10k for documentaries for a non-Kentucky-based production company.>$250k for feature films/television; $100k for commercials; or $20k for documentaries for a Kentucky-based production company

• Project Cap: NoneCompensation Cap: $1M (ATL, None (BTL)

• Minimum Filming Days: None

Qualified Spend/Bonus

30% of qualified expenditures. Qualified expenditures must be made from businesses within the Commonwealth of Kentucky.

• Labor

• Equipment

• Post

• Travel (in-state only)

• Vehicle Leasing

• Gas & Oil

• Parking

• Materials

• Shipping (Made through a Kentucky business)

• Hotel

• Insurance

• Food/Catering/Entertainment

• Working Meals

Bonus:

• 5% for filming in an 'enhanced incentive county'

Program Guidelines

• Annual Cap: None

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: No

• Carry Forward: None

Additional Considerations

Loan-out Registration: Yes

• The application must be filed at least 30 days before production activity.

Production Resources

http://www.filmoffice.ky.gov/production-resources/

Contact

The Kentucky Office of Film, and Development

Tim Bates, Manager

Jay Hall, Executive Director

100 Airport Road, 2nd Floor

Frankfort, KY 40601

502.564.4930 ext 154

tbates@ky.gov

www.filmoffice.ky.gov

Incentive

25-40% Refundable Tax Credit.

Project Criteria

• Resident ATL: 40% (loan-outs 25%)

• Resident BTL: 40% (loan-outs 25%)

• Non-Resident ATL: 25%

• Non-Resident BTL: 25%

• Minimum Spend: $300,000; $50K (certain local productions)

• Project Cap: $20M (film); $25M per season (TV)

• Compensation Cap: $3Million per individual (loan-outs included)

• Minimum Filming Days: None

Qualified Spend/Bonus

25% of qualified expenditures. Qualified expenditures include costs made for tangible goods, and services directly related to the state-certified production within the borders of Louisiana.The maximum credit that can be earned by any production is 40% of the base investment.

• Labor (resident, and non-resident)

• Select Fringes

• Workers Comp/Handling Fees

• Post

• Shipping (in-state, and out-of-state)

• Hotel

• Per-Diems

• Equipment

• Completion Bond

• Wrap Party/Crew Gifts

• Marketing Costs

• Insurance

• Legal Fees

• Food/Catering/Entertainment

• Working Meals

Bonus:

• 5% on films with a production office, and at least 60% of principal photography taking place outside of the New Orleans Metro area;

• 5% on certain VFX expenditures;

• 10% for films based upon a screenplay created by a Louisiana resident

15% Resident payroll credit: Payroll compensation paid to Louisiana residents.(Not Applicable to Loan-Out’s) (Total credits not to exceed 40%)

Program Guidelines

• Annual Cap: $180M claims cap; $150M issuance cap

• Sunset Date: June 30, 2025

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: 5 Years

Additional Considerations

Loan-out Registration:

Withholding required at 6%. Loan out not eligible for resident labor bump of 15%.

Income Tax Withholding

• Individual: Not Required

• Loan-out: 6%

• For applications received on, or after July 1, 2017, credits may not be transferred, or sold to another taxpayer. Credits may only be applied directly against the taxpayer’s own income tax liability, or transferred back to the state at a buy-back rate of 90% (2% transfer fee which results in an 88% net).

Production Resources

• Soundstages

• Watertank

• Post Facilities

• 12+ crews deep

Contact

LED Entertainment

Stephen Hamner, Director

P.O. Box 94185

Baton Rouge, LA 70804-9185

1051 N. 3rd St.

Baton Rouge, LA 70808

225.342.5403

stephen.hamner@la.gov

www.louisianaentertainment.gov

Incentive

5-17% Tax Credit/Rebate

Project Criteria

• Resident ATL: 12%

• Resident BTL: 12%

• Non-Resident ATL: None

• Non-Resident BTL: None

• Minimum Spend: $75K

• Project Cap: None

• Compensation Cap: $50K

• Minimum Filming Days: None

Qualified Spend/Bonus

5% tax credit on non-wage visual media production expenses for pre-production, production, and post-production.

Bonus:

• Apply to the Department of Economic, and Community Development prior to production.

• Application must follow the legislative guidelines, including being fully financed.

• Programs are administered on a first-come, first-served basis.

Program Guidelines

• Annual Cap: None

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: No

• Carry Forward: None

Additional Considerations

Loan-out Registration: No

Income Tax Withholding:

• Individual: 5.8% - 7.15%

• Loan-out: 5.8% - 7.15%

• Apply to the Department of Economic, and Community Development prior to production.

• Application must follow the legislative guidelines, including being fully financed.

• Programs are administered on a first-come, first-served basis.

Production Resources

• None

Contact

Maine Film Office

Karen Carberry Warhola, Director

59 State House Station

Augusta, ME 04333-0059

207.624.9828

Karen.CarberryWarhola@maine.gov

www.filminmaine.com

Incentive

25-27% Refundable Tax Credit

Project Criteria

• Resident ATL: 25-27%

• Resident BTL: 25-27%

• Non-Resident ATL: 25-27%

• Non-Resident BTL: 25-27%

• Minimum Spend: $250,000

• Project Cap: $10,000,000

• Compensation Cap: $500K

• Minimum Filming Days: 50% of principal photography

Qualified Spend/Bonus

25% of authorized direct costs. Direct costs include total costs incurred in the state of Maryland that are necessary to carry out production activity.

• Labor (resident, and non-resident)

• Select Fringes

• Equipment

• Materials

• Post

• Travel (Into, and In State only)

• Shipping (Into, and In State only)

• Hotel

• Insurance

• Food/Catering/Entertainment

Bonus:

• 2% for qualified TV series, including pilots, or miniseries

Program Guidelines

• Annual Cap: $8,000,000 for FY 6/30/2019

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: None

Additional Considerations

Loan-out Registration:

Subject to all state withholding requirements. Production company must provide film office with list of all loan-out companies paid in connection with the film.

Income Tax Withholding:

• Individual: 2% - 5.15%

• Loan-out: 2% - 5.15%

• Program is administered on a first-come, first-served basis. However, priority given to returning episodic series.

• Application must be approved before filming begins.

Production Resources

https://md.reel-scout.com/crew_directorylist.aspx?type:S

Contact

Maryland Film Office

Jack Gerbes, Director

401 East Pratt Street, 14th Floor

Baltimore, MD 21202

410.767.6343

jack@marylandfilm.org

www.marylandfilm.org

Incentive

25% Partially Refundable/Fully Transferable

Project Criteria

• Resident ATL: 25%

• Resident BTL: 25%

• Non-Resident ATL: 25%

• Non-Resident BTL: 25%

• Minimum Spend: $50,000

• Project Cap: None

• Compensation Cap: $1M (for productions shooting less than 50% in-state, and production expenses in MA must be less than 50% of total)

• Minimum Filming Days: 50% of principal photography in Massachusetts (For Production Credit, and Sales Tax Exemption)

Qualified Spend/Bonus

25% of qualified expenditures. Qualified expenditures include preproduction, production, and post production expenses related directly to the Massachusetts production.

• Labor (resident, and non-resident)

• Select Fringes

• Equipment

• Post

• Travel (in-state)

• Shipping (in-state)

• Hotel

• Working Meals

• Food/Catering/Entertainment

Bonus:

• Sales Tax Exemption available for qualified projects

Program Guidelines

• Annual Cap: None

• Sunset Date: January 1, 2023

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: 5 Years

Additional Considerations

Loan-out Registration:

Payroll services company must register for MA withholding, and transmit all required withholding to the DOR. Loan Out Affidavits must be filed with application for all loan outs in qualified spend.

Income Tax Withholding:

• Individual: 5%

• Loan-Out: 5%

• Incentives are fully transferable, or 90% refundable.

• Filing for the Sale Tax Exemption starts prior to official 12 month qualifying period, generally just prior to spending in MA on the specific production.

• Webisodes are eligible on a case by case basis.

Production Resources

https://ma.reel-scout.com/crew_directorylist.aspx?type:S&cl:C

Contact

Massachusetts Film Office

Lisa Strout, MA Film Office Director

136 Blackstone Street, 5th Floor

Boston, MA 02109

617.973.8400

mafilminfo@state.ma.us

www.mafilm.org

Incentive

20-25% Rebate

Project Criteria

• Resident ATL: 20-25%

• Resident BTL: 20-25%

• Non-Resident ATL: 20-25%

• Non-Resident BTL: None

• Minimum Spend: $100k for 20% rebate; $1M for 25% rebate

• Project Cap: None

• Compensation Cap: None

• Minimum Filming Days: None

Qualified Spend/Bonus

20–25% of qualified expenditures. Qualified expenditures include direct costs of a qualified production incurred after the date of the project’s certification letter.

• Direct costs of producing the project

• Travel (MN-based airlines only, or purchases made through a MN travel agent)

• Lodging (In State only)

• Transportation (including Rentals, Fuel, Mileage, Parking, in State only)

• Minnesota Personnel including Screenplay/Script writing fees, Crew, Production Personnel (including Fringes)

• Legal Fees (In State only)

• Minnesota Acting Talent

• Per Diem, and housing allowances (MN resident, and nonresident, but working in MN)

• Payroll processing fees paid to a MN payroll company

• Employee benefits (paid to a MN company)

• Food, and Catering

• Location Expenses including Location, and Permit Fees

• Editing, and related post production expenses

Bonus:

• Per diem, and housing allowances are reimbursable to all paid personnel, both MN resident, and non-resident, but only while working in MN.

• Application must be certified prior to the start of principal.

Program Guidelines

• Annual Cap: None

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: None

Additional Considerations

Loan-out Registration: No

Income Tax Withholding:

• Individual: Not Required

• Loan-out: Requirements vary, please contact incentives@revolutiones.com for more information

• Per diem, and housing allowances are reimbursable to all paid personnel, both MN resident, and non-resident, but only while working in MN.

• Application must be certified prior to the start of principal.

Production resources

• Equipment Houses

• Post Facilities

Contact

Minnesota Film, and Television

Melodie Bahan, Executive Director

401 North 3rd Street, Suite 245

Minneapolis, MN 55401

612.767.0095

info@mnfilmtv.org

www.mnfilmtv.org

Incentive

25-35% Rebate

Project Criteria

• Resident ATL: 30-35%

• Resident BTL: 30-35%

• Non-Resident ATL: None

• Non-Resident BTL: None

• Minimum Spend: $50,000

• Project Cap: $10,000,000

• Compensation Cap: $5M

• Minimum Filming Days: None

Qualified Spend/Bonus

25% of qualified expenditures. Qualified expenditures include production costs paid to Mississippi vendors, and companies.

• Labor (resident only)

• Select Fringes

• Workers Comp/Handling Fees

• Equipment

• Post

• Travel (If Purchased through a Mississippi based travel agent, or agency)

• Hotel

• Completion Bond

• Insurance

• Legal Fees

• Food/Catering/Entertainment

• Working Meals

• Wrap Party/Crew Gifts

Bonus:

• 5% on payroll paid to honorably discharged veterans of the US Armed Forces.

Program Guidelines

• Annual Cap: $20,000,000

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: No

• Carry Forward: None

Additional Considerations

Loan-out Registration:

Subject to Mississippi income tax withholding.

Income Tax Withholding:

• Individual: 3% - 5%

• Loan-out: 5%

• At least 20% of production crew on payroll must be Mississippi residents.

• Program is administered on a first-come, first-served basis.

• As of April 8, 2019, non-resident payroll may be considered as part of base investment, and eligible for a 25% rebate. Please contact the Mississippi Film Office for more information.

Production Resources

• Soundstages

• Film Studios

• Post Facilities

• Crew Base

Contact

Mississippi Film Office

Nina Parikh

501 North West Street, 5th Floor

Jackson, MS 39201

601.359.3297

nparikh@mississippi.org

www.filmmississippi.org

Incentive

20-35% Transferable Tax Credit

Project Criteria

• Resident ATL: 15-20%

• Resident BTL: 25%

• Non-Resident ATL: 15-20%

• Non-Resident BTL: 15%

• Minimum Spend: $300,000

• Project Cap: None

• Compensation Cap: None

• Minimum Filming Days: 50% of principal photography.

Qualified Spend/Bonus

• 20% of qualified expenditures. Qualified expenditures include preproduction, and production expenditures incurred in Montana that are directly used for a qualified production.

• 25% of compensation for Montana resident crews

• 15% of compensation for non-Montana resident crews

• 30% of compensation paid to students

• 20% of ATL compensation per production, or TV series season

• 15% of compensation paid to actors

• 10% of payments to Montana colleges, and universities

• 10% of all in-studio facility, and equipment rental expenditures

• 5% of expenditures in high poverty counties

• 25% of post-production wages (not effective until 2021)

• 5% for Montana screen credit

Bonus: None

Program Guidelines

• Annual Cap: $10M

• Sunset Date:

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: None

Additional Considerations

Loan-out Registration: No

• A credit may be transferred only once each year

• The transfer may involve one, or more transferees

• A transferee must acquire the credit for a minimum of 85% of its value

• The notification of the transfer of a tax credit must be accompanied by a fee equal to 2% of the value of the transferred credit

Production Resources

https://mt.reel-scout.com/crew_directorylist.aspx?type:S&cl:C

Contact

Montana Film Office

Allison Whitmer, Film Commissioner

301 South Park Avenue

Helena, MT 59620

406.841.2876

montanafilm@mt.gov

www.montanafilm.com

Incentive

12-25% Transferable Tax Credit

Project Criteria

• Resident ATL: 15%

• Resident BTL: 15%

• Non-Resident ATL: 12%

• Non-Resident BTL: None

• Minimum Spend: $500,000; 60% of total qualified production expenditures must be incurred in state.

• Project Cap: $6,000,000

• Compensation Cap: $750k

• Minimum Filming Days: None

Qualified Spend/Bonus

15% of qualified expenditures. Qualified expenditures include preproduction, production, and postproduction costs in Nevada on, or after the date in which the applicant submits an application. In-State agencies must be used for payroll, travel, and insurance to qualify.

• Labor (resident, and non-resident)

• Select Fringes

• Workers Comp/Handling Fees

• Equipment

• Post

• Travel (in-state, and out-of-state only if purchased through a Nevada travel agency)

• Hotel

• Insurance

• Wrap Party/Crew Gifts

• Food/Catering/Entertainment

• Working Meals

Bonus:

• 5% if resident BTL crew is greater than 50%.

• 5% if 50% of production is shot in qualified rural county.

Program Guidelines

• Annual Cap: $10,000,000

• Sunset Date: None

• Screen Credit: No

• CPA Audit: Yes

• Carry Forward: 2 Years

Additional Considerations

Loan-out Registration: No

Income Tax Withholding:

• Individual: Not Required

• Loan-out: Not Required

• Application must be submitted prior to start of principal photography.

• Priority will be given to a qualified production which promotes tourism in NV.

Production Resources

• Soundstages

• Post Facilities

• Crew, and Vendors

Contact

Nevada Film Office

Eric Preiss, Director

6655 West Sahara, Suite C106

Las Vegas, NV 89146

702.486.2711

lvnfo@nevadafilm.com

www.nevadafilm.com

Incentive

30-35% Transferable Tax Credit30% Qualified Production Expenditures35% Qualified Production Expenditures (Municipalities of: Atlantic, Burlington, Camden,Cape May, Cumberland, Gloucester, Mercer, or Salem County) 20% - 25% Qualified Digital Media Productions

Project Criteria

• Resident ATL: 30-35%

• Resident BTL: 30-35%

• Non-Resident ATL: 30-35%

• Non-Resident BTL: 30-35%

• Minimum Spend: 60% of total film production expenses in-state, or more than $1M in qualified production expenses (Not inclusive of Post)

• Project Cap: none

• Compensation Cap: $500K per individual

• Minimum Filming Days: None

Qualified Spend/Bonus

30% - 35% on qualified expenditures including, but not limited to:

• Labor

• Travel (Purchased through a New Jersey travel agency)

• Audit Fees

• Insurance (Purchased through a New Jersey based agency)

Bonus:

• None

Program Guidelines

• Annual Cap: $75M

• Sunset Date: June 30, 2023

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: 7 Years

Additional Considerations

Loan-out Registration: Yes

New Jersey Gross Income Tax must be withheld from employees working in the state, and 6.37% from each payment to a loan out company, or independent contractor. Must commence principal photography within 180 days from the original application date, or 150 days from the date of application approval.

Production Resources

https://www.nj.gov/state/njfilm/njfilm-production-services.html

Contact

New Jersey Motion Picture, and Television Commission

Steve Gorelick, Executive Director

153 Halsey Street, 5th Floor

Newark, NJ 07101

973.648.6279

njfilm@sos.nj.gov

http: //www.nj.gov/state/njfilm/

Incentive

25-35% Refundable Tax Credit

Project Criteria

• Resident ATL: 25%

• Resident BTL: 25%

• Non-Resident ATL: None

• Non-Resident BTL: 15% (limitations apply)

• Minimum Spend: None

• Project Cap: None

• Compensation Cap: $20M

• Minimum Filming Days: None

Qualified Spend/Bonus

25% on qualified expenditures including, but not limited to:

• Labor (Resident)

• Select Fringes

• Workers Comp/Handling Fees

• Post (Rendered in Texas)

• Travel (If purchased through a New Mexico based agency, or company for travel to, and from New Mexico)

• Per-Diem (Non-Resident)

• Shipping (Only if Originating from New Mexico)

• Hotel

• Equipment

• Insurance

• Legal Fees

• Food/Catering/Entertainment

Bonus:

• An additional 5% credit is available for standalone pilots intended for series television in New Mexico, and series television productions intended for commercial distribution with an order for at least six episodes in a single season.

• 10-20% 10-20% tax credit on payroll for VA residents.

• An additional 5% credit is available if certain criteria are met regarding the use of qualified production facilities.

• An additional 5% shall be applied for payments for direct production expenditures, and postproduction expenditures. For work, services, or items provided on location for production of a film, or commercial audiovisual product that is in New Mexico but at least sixty miles outside of the exterior boundaries of certain counties.

Program Guidelines

• Annual Cap: $110,000,000

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: None

• Carry Forward: None

Additional Considerations

Loan-out Registration: No

Income Tax Withholding:

• Individual Resident: Not Required

• Non-Resident Withholding: 5.9%

• Loan-out:Requirements vary, please contact incentives@revolutiones.com for more infomation

Production Resources

• Studio

• Post Facilities

• VFX

• Crew

Contact

New Mexico Film Office

Carrie Wells, Deputy Director

Joseph M. Montoya Building

1100 Saint Francis Drive

Santa Fe, NM 87505

505.476.5600

carrie@nmfilm.com

www.nmfilm.com

Incentive

25-35% Refundable Tax Credit

Project Criteria

• Resident ATL: None

• Resident BTL: 25-35%

• Non-Resident ATL: None

• Non-Resident BTL: 25-35%

• Minimum Spend: $1M budget (in NYC, Westchester, Rockland, Suffolk, and Nassau); $250K budget (for the rest of the State; excluding pilots)

• Project Cap: None

• Compensation Cap: None

• Minimum Filming Days: None

Qualified Spend/Bonus

25% of qualified expenditures. Qualified expenditures include production, and postproduction costs for tangible property, or services used, or performed within New York State directly, and predominantly on a qualified production.

• BTL Labor (resident, and non-resident)

• Select Fringes (on qualified labor only)

• Food/Catering/Entertainment

• Working Meals

• Shipping (in-state only)

• Travel (in-state only)

• Post

• Equipment

• Workers Comp/Handling Fees

Bonus:

• 10% additional credit for BTL labor expenses incurred in certain counties in upstate New York.

Program Guidelines

• Annual Cap: $395M for production$25M for post-production

• Sunset Date: December 31, 2022

• Screen Credit: Yes

• CPA Audit: No

• Carry Forward: None

Additional Considerations

Loan-out Registration: No

• Films with a production budget over $15M, or being produced by a company in which more than 5% of the beneficial ownership is owned directly, or indirectly by a publicly traded entity:

• At least 10% of the total principal photography shooting days must be at a qualified production facility (QPF) in New York State (pilots exempt)

• Pilots must shoot a minimum of one day of principal photography day at a QPF, and at least 75% of the total of all expenses related to work (excluding post-production) done at all facilities utilized by the Pilot must be related to work done at the QPF.

• Productions with budgets of $15M, or less, produced by companies that are independently owned, must shoot at least one day of principal photography at a QPF.

• If a non-qualified production facility (in NYS, or out of State) is used by the Production Company, at least 75% of the total of all expenses related to work (excluding post-production) done at all facilities anywhere must be related to work done at the QPF.

• If a production has met the 75% test for qualified production facility expenditures, it may also qualify for credit based upon qualified expenditures outside the qualified facility that are related to pre-production, location production, and post-production if:

• A transferee must acquire the credit for a minimum of 85% of its value

• 1.The production spends less than $3M on all costs related to work done at a qualified production facility, then a minimum of 75% of the principal photography days shot on location must be in New York State. This threshold requirement applies to location days only. Principal shoot days at a facility must not be included in the calculation of the 75%; OR

• 2.The production spends $3M, or more on all expenses related to work done at a qualified production facility, then there is no 75% threshold for principal photography on location in NYS. All qualified expenditures related to pre-production, location production, and post-production in NYS are eligible for calculating the credit.

• Application must be submitted before start of principal photography.

• If the amount of the credit is $1M–$5M, the credit shall be claimed in equal installments over a two-year period. If the amount of the credit ≥ $5M, the credit shall be claimed in three equal installments, over a three-year period.

• A transferee must acquire the credit for a minimum of 85% of its value

• New York has introduced a mandatory 0.25% contribution for a workforce development program which will be deducted from all tax credit certificates issued after Jan 1, 2020.

• For Animation, click this link:

Production Resources

https://www.productionincentives.com/home/production-incentives/jurisdiction-details/?jurisdictions=NY-PP

• Soundstages

• Post Facilities

• Crew

Contact

New York State Governor’s Office for Motion Picture, and Television Development

633 Third Avenue, 33rd Floor

New York, NY 10017

212.803.2330

nyfilm@esd.ny.gov

https://esd.ny.gov/new-york-state-film-tax-credit-program-production

Incentive

25% Rebate

Project Criteria

• Resident ATL: 25%

• Resident BTL: 25%

• Non-Resident ATL: 25%

• Non-Resident BTL: 25%

• Minimum Spend: $5M for film; $1M per episode for TV; $250k for commercials

• Project Cap: $5M for film; $9M for TV series; $250k for commercials

• Compensation Cap: $1M

• Minimum Filming Days: None

Qualified Spend/Bonus

25% of qualified expenditures. Qualified expenditures include preproduction, production, and postproduction costs in North Carolina.

• Labor (resident, and non-resident)

• Select Fringes

• Workers Comp/Handling Fees

• Post

• Per-diem

• Stipends

• Equipment

• Travel (in-state, and out-of-state)

• Shipping (in-state only)

• Hotel

• Legal Fees

• Food/Catering/Entertainment

• Working Meals

Bonus:

• None

Program Guidelines

• Annual Cap: $34M through 6/30/18

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: None

Additional Considerations

Loan-out Registration: Withholding at 4%

Income Tax Withholding:

• Individual: 5.25%

• Loan-out: 4%

Production Resources

• Soundstages

• Water Tank

• Post Facilities

• 3000+ Crew Members

Contact

North Carolina Film Office

Guy Gaster, Director

15000 Weston Parkway

Cary, NC 27513

919.447.7800

guy@filmnc.com

www.filmnc.com

Incentive

30% Refundable Tax Credit

Project Criteria

• Resident ATL: 30%

• Resident BTL: 30%

• Non-Resident ATL: 30%

• Non-Resident BTL: 30%

• Minimum Spend: $300,000

• Project Cap: None

• Compensation Cap: None

• Minimum Filming Days: None

Qualified Spend/Bonus

30% of qualified expenditures. Qualified expenditures include goods, and services purchased, and consumed in Ohio by a motion picture company directly for the production of a tax credit-eligible production.

• Labor (resident, and non-resident)

• Select Fringes

• Workers Comp/Handling Fees

• Equipment

• Post

• Travel (in-state only)

• Shipping (in-state only)

• Hotel

• Completion Bond

• Insurance (If purchased from Ohio based broker/agent)

• Legal Fees

• Food/Catering/Entertainment

Bonus:

• None

Program Guidelines

• Annual Cap: $40,000,000

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: None

Additional Considerations

Loan-out Registration:

Loan outs are required to register in OH

Income Tax Withholding:

• Individual: Not Required

• Loan-out: Not Required

• Application must be completed before start of principal photography.

Production Resources

• None

Contact

Ohio Film Office

77 South High Street, 29th Floor

Columbus, Ohio 43216

614.644.5156

askohiofilm@development.ohio.gov

https://www.development.ohio.gov/filmoffice/

Incentive

35-37% Rebate

Project Criteria

• Resident ATL: 35-37%

• Resident BTL: 35-37%

• Non-Resident ATL: None

• Non-Resident BTL: None

• Minimum Spend: $25,000 (project must have minimum budget of $50,000)

• Project Cap: None

• Compensation Cap: None

• Minimum Filming Days: None

Qualified Spend/Bonus

35% of qualified expenditures. Qualified expenditures include taxable transactions conducted in Oklahoma for a qualified production.

• Labor (Residents, Non-Residents ATL fees paid via Loan-Out company)

• Select Fringes

• Equipment

• Materials

• Post

• Travel (Originating, or Landing in Oklahoma)

• Hotel

• Insurance

• Food/Catering/Entertainment

• Working Meals

• Oklahoma Music

Bonus:

• 2% added to total rebate of qualifying expenditures when OK music/recording is utilized in production.

Program Guidelines

• Annual Cap: $4,000,000 per fiscal year

• Sunset Date: June 30, 2024

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: None

Additional Considerations

Loan-out Registration: The qualifying salary of Above the Line labor may be included as qualified labor if the salaries are paid to loan-out corporations, and limited liability companies registered to do business in the state.

Income Tax Withholding

• Individual: Not Required

• Loan-out: Not Required

• Non-resident BTL loan-outs can qualify if registered with the Oklahoma Secretary of State (capped at 25% of salary costs to OK based crew members).

• Non-resident BTL can qualify for salaries paid to an individual registered as an Oklahoma Expatriate by the Oklahoma Film + Music Office.

• The company must provide proof of complete financing prior to commencement of principal photography.

• This incentive program is administered on a first-come, first- served basis.

Production Resources

• None

Contact

Oklahoma Film, and Music Office

Tava Maloy Sofsky, Director

Jill Simpson, Director

120 N. Robinson, Suite 600

Oklahoma City, OK 73102

405.230.8441

jill@oklahomafilm.org

www.oklahomafilm.org

Incentive

6.2-20% Rebate

Project Criteria

• Resident ATL: 10-16.2%

• Resident BTL: 10-16.2%

• Non-Resident ATL: 10%

• Non-Resident BTL: 10%

• Minimum Spend: $1M

• Project Cap: 50% of annual funding

• Compensation Cap: $1M

• Minimum Filming Days: None

Qualified Spend/Bonus

20% on qualified expenditures including, but not limited to:

• Labor (resident, and non-resident)

• PostTravel (booked through an Oregon-based travel agent)ShippingHotelEquipmentWrap Party/Crew GiftsFood/Catering/Entertainment

Bonus: None

Program Guidelines

• Annual Cap: $14M for FY 2018

• Sunset Date: December 31, 2023

• Screen Credit: Yes

• CPA Audit: No

• Carry Forward: None

Additional Considerations

Loan-out Registration:

Loan-outs must be registered in OR. Payments to loan outs paid more than $1M are not eligible for the 20% credit.

Income Tax Withholding:

• Individual: Not Required

• Loan-out: Not Required

• The Greenlight Oregon Labor Rebate offers productions a cash rebate of up to 6.2% of Oregon-based payroll.

• Applications are only accepted from fully financed projects, and are subject to funds being available.

• Applications should be submitted prior to the start of costs being incurred in the state.

Production Resources

https://oregonfilm.org/resources

Contact

Oregon Film

The Governor’s Office of Film, and Television

Tim Williams, Executive Director

123 NE 3rd Avenue, Suite 210

Portland, OR 97232

971.254.4020

time@oregonfilm.org

www.oregonfilm.org

Incentive

25-30% Transferable Tax Credit

Project Criteria

• Resident ATL: 25-30%

• Resident BTL: 25-30%

• Non-Resident ATL: 25-30%

• Non-Resident BTL: 25-30%

• Minimum Spend: At least 60% of the Total Production Budget expenses must be incurred in state.

• Project Cap: 20% of annual film tax credit budget, per project

• Compensation Cap: $15M (ATL)

• Minimum Filming Days: None

Qualified Spend/Bonus

25% of qualified expenditures. Qualified expenditures include preproduction, production, and postproduction costs incurred in Pennsylvania.

• Labor (resident, and non-resident)

• Select Fringes

• Workers Comp/Handling Fees

• Equipment

• Post

• Vehicles Leased

• Food

• Lodging

• Travel (in-state only)

• Shipping (To, From, and Within Pennsylvania)

Bonus:

• 5% for using a qualified production facility, and meeting minimum staging requirements.

Program Guidelines

• Annual Cap: $65,000,000

• Sunset Date: None

• Screen Credit: Yes

• CPA Audit: Yes

• Carry Forward: 3 Years

Additional Considerations

Loan-out Registration:

Loan-outs must be registered in the state prior to the start of principal photography, or the date on which the company was engaged.

Income Tax Withholding:

• Individual: Not Required

• Loan-out: Not Required

• Application must be filed 90 days before start of principal.

• Application fee for productions spend > $1M = 00.20% of estimated tax credit ($10K Cap.)

Production Resources

https://filminpa.com/resources/

Contact

Pennsylvania Film Office

Janice Collier, Film Tax Credit Manager

Commonwealth Keystone Bldg

400 North Street, 4th Floor

Harrisburg, PA 17120

717.720.1312

jacollier@pa.gov

www.filminPA.com

Incentive

30% Transferable Tax Credit

Project Criteria

• Resident ATL: 30%

• Resident BTL: 30%

• Non-Resident ATL: 30%

• Non-Resident BTL: 30%

• Minimum Spend: $100,000

• Project Cap: $5,000,000, project cap may be waived for a feature length film.

• Compensation Cap: None

• Minimum Filming Days: 51% of principal photography.

Qualified Spend/Bonus

But not limited to:

• Labor (resident, and non-resident)

• Equipment

• Post

• Per-Diems

• Travel (in-state only)