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(mailto:info@bondit.us) www.alabamafilm.org(http://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(mailto:Brenda.hobbie@film.alabama.gov) www.arkansasproduction.com(http://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(mailto:filmca@film.ca.gov) www.film.ca.gov(http://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(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(mailto:Donald.zuckerman@state.co.us) www.coloradofilm.org(http://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(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(mailto:george.norfleet@ct.gov) www.ctfilm.com(http://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(https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LATP/Bulletin/GTC%20%20-%20Filing%20Film%20Tax%20Credit%20Instructions%207-8-2016.pdf) 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(mailto:lthomas@georgia.org) www.georgia.org/industries/film-entertainment/georgia-film-tv-production(http://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(mailto:info@hawaiifilmoffice.com) http://filmoffice.hawaii.gov/incentives-tax-credits/(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(mailto:Cesar.Lopez@Illinois.gov) www.film.illinois.gov(http://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/(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(mailto:tbates@ky.gov) www.filmoffice.ky.gov(http://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(mailto:stephen.hamner@la.gov) www.louisianaentertainment.gov(http://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(mailto:Karen.CarberryWarhola@maine.gov) www.filminmaine.com(http://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(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(mailto:jack@marylandfilm.org) www.marylandfilm.org(http://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(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(mailto:mafilminfo@state.ma.us) www.mafilm.org(http://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 (mailto: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(mailto:info@mnfilmtv.org) www.mnfilmtv.org(http://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(mailto:nparikh@mississippi.org) www.filmmississippi.org(http://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(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(mailto:montanafilm@mt.gov) www.montanafilm.com(http://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(mailto:lvnfo@nevadafilm.com) www.nevadafilm.com(http://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(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(mailto:njfilm@sos.nj.gov) http: //www.nj.gov/state/njfilm/(https://www.revolutiones.com/%20//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 (mailto: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(mailto:carrie@nmfilm.com) www.nmfilm.com(http://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(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(mailto:nyfilm@esd.ny.gov) https://esd.ny.gov/new-york-state-film-tax-credit-program-production(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(mailto:guy@filmnc.com) www.filmnc.com(http://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(mailto:askohiofilm@development.ohio.gov) https://www.development.ohio.gov/filmoffice/(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(mailto:jill@oklahomafilm.org) www.oklahomafilm.org(http://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(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(mailto:time@oregonfilm.org) www.oregonfilm.org(http://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/(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(mailto:jacollier@pa.gov) www.filminPA.com(http://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) Bonus: • None Program Guidelines • Annual Cap: $15,000,000 • Sunset Date: June 30, 2024 • Screen Credit: Yes • CPA Audit: Yes • Carry Forward: 3 Years Additional Considerations Loan-out Registration: Must register with the State of Rhode Island. Production Resources http://www.film.ri.gov/ProdGuideNew.php(http://www.film.ri.gov/ProdGuideNew.php) Contact Rhode Island Film, and Television Office Steven Feinberg, Executive Director 1 Capitol Hill, 3rd Floor Providence, RI 02908 401.222.3456 steven.feinberg@arts.ri.gov(mailto:steven.feinberg@arts.ri.gov) www.film.ri.gov(http://www.film.ri.gov)

Incentive 20-30% Rebate Project Criteria • Resident ATL: 25% • Resident BTL: 25% • Non-Resident ATL: 20% • Non-Resident BTL: 20% • Minimum Spend: $1,000,000 • Project Cap: None • Compensation Cap: $1M • Minimum Filming Days: None Qualified Spend/Bonus 30% of qualified expenditures. Qualified expenditures include goods, and services purchased, rented, or leased by the production company from a South Carolina supplier. 6%-8.5% sales tax exemption on select local spend. • Labor (resident, and non-resident) • Equipment • Box Rental (resident, and non-resident) • Workers Comp/Handling Fees • Post • Travel (Booked through an SC based agency) • Shipping (in-state, and out-of-state) • Hotel • Wrap Party/Crew Gifts • Insurance • Legal Fees • Food/Catering/Entertainment • Working Meals Bonus: • None Program Guidelines • Annual Cap: $15,500,000 minimum, subject to annual funding • Sunset Date: None • Screen Credit: Yes • CPA Audit: No • Carry Forward: None Additional Considerations Loan-out Registration: Loan-out companies must be approved, and certified by the state, and are subject to withholding. Income Tax Withholding: • Individual: Not Required • Loan-out: Not Required Production Resources • Warehouse space • 1-2 crew deep Contact South Carolina Film Commission Tom Clark, Manager 1205 Pendleton Street, Room 225 Columbia, SC 29201Tom Clark, Film Commissioner 803.737.0498 tclark@scprt.com(mailto:tclark@scprt.com) www.filmsc.com(http://www.filmsc.com)

Incentive 25-30% Grant Project Criteria • Resident ATL: 25-30% • Resident BTL: 25-30% • Non-Resident ATL: 25% (scripted TV series) • Non-Resident BTL: 25% (scripted TV series) • Minimum Spend: $200K (film/TV pilot); $500K (scripted TV series/per episode) • Project Cap: None • Compensation Cap: $250K per resident (films/TV pilots/scripted TV series); $2M per season for total non-resident compensation (scripted TV series) • Minimum Filming Days: None Qualified Spend/Bonus 25% of qualified expenditures. Qualified expenditures include preproduction, production, and postproduction costs incurred in Tennessee. • Labor (resident only) • Select Fringes • Workers Comp/Handling Fees • Equipment • Materials • Post • Travel (To, and from if purchased from a Tennessee vendor) • Hotel • Insurance • Legal Fees • Working Meals Bonus: • 5% on Tennessee Resident labor is available for qualified Scripted TV Series projects that include an embedded Filmed in Tennessee logo. Program Guidelines • Annual Cap: None • Sunset Date: None • Screen Credit: Yes • CPA Audit: Yes • Carry Forward: None Additional Considerations Loan-out Registration: None Income Tax Withholding: • Individual: Not Required • Loan-out: Not Required • Commercials must broadcast on national, or cable networks. • Application must be submitted up to 120 days prior to principal photography. Production Resources https: //tn.reel-scout.com/crew_directorylist.aspx?type:C(https://www.revolutiones.com/%20//tn.reel-scout.com/crew_directorylist.aspx?type:C) Contact Tennessee Film, Entertainment, and Music Commission Bob Raines, Executive Director 312 Rosa L. Parks Avenue, 27rd Floor Nashville, TN 37243 615.741.3456 tn.film@tn.gov(mailto:tn.film@tn.gov) www.tnentertainment.com(http://www.tnentertainment.com)

Incentive 5-22.5% Grant Project Criteria • Resident ATL: 5-20% • Resident BTL: 5-20% • Non-Resident ATL: None • Non-Resident BTL: None • Minimum Spend: $250,000 for film, and TV programs; $100,000 for commercials. • Project Cap: None • Compensation Cap: $1M • Minimum Filming Days: 60% of total shooting days must be local. Qualified Spend/Bonus 5% (min. spend of $250K - $1M), 10% (min. spend of $1M - $3.5M), and 20% (min. spend of $3.5M+) of qualified expenditures. Qualified expenditures include payments made to Texas companies for goods, and services domiciled, and used in Texas that are directly attributable to the eligible production. • Labor (resident only) • Select Fringes • Workers Comp/Handling Fees • Post • Travel (To, and From Texas on Texas based Airlines) • Shipping (Originating in Texas) • Hotel • Equipment • Insurance • Legal Fees • Food/Catering/Entertainment • Working Meals Bonus: • 2.5% if 25% of production occurs in underutilized, or economically distressed areas. • Select projects in the Greater Austin area are eligible for an additional 0.50% rebate on wages to local residents. Projects that meet the Significant Promotion of Austin test, or are produced by an Austin based company will be eligible to receive a bonus of 0.25% on top of the Austin incentive. Program Guidelines • Annual Cap: $22M for biennium ending 8/31/2019 • Sunset Date: None • Screen Credit: Yes • CPA Audit: Yes • Carry Forward: None Additional Considerations Loan-out Registration: None Income Tax Withholding • Individual: Not Required • Loan-out: Not Required • 70% of paid crew, and 70% of paid cast, including extras, must be Texas residents. • Reality TV, and commercials cap out at 12.5%. • Must apply between 120 days to five business days prior to start of principal photography. Production Resources • Soundstages • Equipment Rental • Transportation Services • Post Facilities • Crew Depth Contact Texas Film Commission Stephanie Whallon, Director Office of the Governor Stephanie Whallen, Incentives 1100 San Jacinto Boulevard, Suite 3-410 Austin, TX 78701 Program Manager 512.463.9200 filmincentive@gov.tx.gov(mailto:filmincentive@gov.tx.gov) www.texasfilmcommission.com(http://www.texasfilmcommission.com)

Incentive 20-25% Refundable Tax Credit Project Criteria • Resident ATL: 20% • Resident BTL: 20% • Non-Resident ATL: None • Non-Resident BTL: None • Minimum Spend: $500K • Project Cap: None • Compensation Cap: None • Minimum Filming Days: None Qualified Spend/Bonus 20% of qualified expenditures. Qualified expenditures include direct production expenditures made in Utah that are subject to state taxes. • Labor (resident only) • Select Fringes • Workers Comp/Handling Fees • Post • Travel (in-state only) • Shipping (in-state only) • Hotel • Equipment • Wrap Party/Crew Gifts • Marketing Costs • Insurance • Legal Fees • Food/Catering/Entertainment • Working Meals Bonus: 5% if a production: • Will spend at least $1M in Utah • Hires 75% Utah residents for cast & crew (excluding extras, and five principal cast members), or 75% of dollars left in the state (by the production) are spent in rural Utah. Program Guidelines • Annual Cap: $8.29M annual allocation • 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 (mailto:incentives@revolutiones.com)for more information Production Resources • Soundstages • Cast, and Crew • Park City Film Studio • Post Facilities Contact Utah Film Commission Virginia Pearce, Director 300 North State Street Salt Lake City, UT 84114 801.538.8740 filmpress@utah.gov(mailto:filmpress@utah.gov) www.film.utah.gov(http://www.film.utah.gov)

Incentive 15-40% Refundable Tax Credit/Rebate, or Grant Project Criteria • Resident ATL: 25-35% • Resident BTL: 25-35% • Non-Resident ATL: 15% • Non-Resident BTL: 15% • Minimum Spend: $250,000 • Project Cap: None • Compensation Cap: First $1M counts as qualifying spend • Minimum Filming Days: 50% on principal photography Qualified Spend/Bonus 15% of qualified expenditures. Qualified expenditures include goods, and services leased, and purchased in Virginia in connection with an eligible production filmed in Virginia. • Labor (resident, and non-resident) • Select Fringes • Workers Comp/Handling Fees • Post • Travel (in-state only) • Equipment • Shipping (in-state only) • Hotel • Per-Diem • Wrap Party/Crew Gifts • Insurance • Legal Fees • Food/Catering/Entertainment • Working Meals Bonus: • 5% tax credit if filming in an economically distressed area. • 10-20% tax credit on payroll for VA residents. • 10% tax credit for each first-time film industry employee. Program Guidelines • Annual Cap: $6.5M (tax credit); $3M (grant) • Sunset Date: June 30, 2022 • Screen Credit: Yes • CPA Audit: Yes • Carry Forward: None Additional Considerations Loan-out Registration: None Income Tax Withholding: • Individual: Not Required • Loan-out: Not Required • Production must be fully funded with a multi-market distribution contract. • Applications must be approved before start of principal photography. • Must go into pre-production within 90 days of approval. Production Resources • Production Facilities • Post Facilities • 2 Deep Crew Contact Virginia Film Office Andy Edmunds, Director 901 East Byrd Street Richmond, VA 23219 800.854.6233 aedmunds@virginia.org(mailto:aedmunds@virginia.org) www.film.virginia.org(http://www.film.virginia.org)

Incentive 15-35% Rebate Project Criteria • Resident ATL: 30 - 35% • Resident BTL: 30 - 35% • Non-Resident ATL: None • Non-Resident BTL: 15% • Minimum Spend: $500,000 for films; $300,000 per episode for television series; $150,000 for television commercial • Project Cap: None • Compensation Cap: $50K (non-resident labor) • Minimum Filming Days: None Qualified Spend/Bonus 15-35% on qualified expenditures including, but not limited to: • Set construction, and operations. • Wardrobe, accessories, and make-up • Location fees, and related services. • Photography, sound synchronization, film processing, and dailies, lighting, and related services. • Rental of facilities, and equipment. • Renting, or leasing of vehicles • All airfare for cast & crew to, or from Washington purchased through a Washington based business, or agency unless previously approved • Any travel expenses, lodging, or rental cars if it is for travel within the State of Washington • Insurance coverage, and bonding • Per Diem received in the State of Washington only • Food, and lodging. • Marketing expenses • Legal, and accounting service fees, and costs. • Post-production expenditures • Shipping costs when originating from a Washington State address • Any loss, and damage invoice. • Other direct costs spent in Washington State directly related to the qualified production in accordance with generally accepted entertainment industry practices. • Compensation paid to Washington State residents. This includes wages, or salaries, fringe benefits, or fees (WA based, and health insurance, and retirement benefits of Washington State residents, talent, and labor. Bonus: None Program Guidelines • Annual Cap: $3,500,000 • Sunset Date: June 30, 2027 • 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 To qualify for funding, each project must at minimum meet the following: • A Washington resident must hold at least one of the following positions: Director, Producer, screenwriter • 75% of the paid labor force on a production must be Washington residents. • 85% of all production days must take place in Washington State. Production Resources • Soundstages • 3 Crew Deep Contact Washington Filmworks Amy Lillard, Executive Director 1904 Third Avenue, Suite 228 Seattle, WA, 98101 206.264.0667 amy@washingtonfilmworks.org(mailto:amy@washingtonfilmworks.org) www.washingtonfilmworks.org(http://www.washingtonfilmworks.org)