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State Film Incentives
State Legislation
Important note: This chart contains brief summaries of state film incentives as of October 2009. It is important to remember that due to legislature schedules, funding allotments and changes in state revenues, state incentive information is subject to change.
To find out detailed information regarding minimum local spending requirements, shooting days, salary and refund/rebate caps and other variables, please contact the appropriate SAG Branch Office. Links to each state film office are also provided below.
Alabama State Legislation
Income tax credits equal to 25% of qualified production expenditures. 35% rebate for payroll expenses paid by qualified production companies to AL residents for expenses between $500,000 -$10 mil. Exemptions on sales, use and lodging taxes for qualified production companies.
Film incentives: www.alabamafilm.org
Alaska State Legislation
$100,000,000 Tax Credit Fund. Must spend at least $100,000 in a consecutive 24 month period. 30% transferable tax credit on qualified expenditures.
Film Incentives: www.alaskafilm.org
Arizona State Legislation
Provides (1) a transaction privilege tax exemption on qualified production costs, (2) a tax exemption on machinery, equipment and other tangible personal property, and (3) transferable individual or corporate income tax credits on designated production costs in Arizona on a sliding scale from 20%-30%. The program also provides a tax credit of up to 15% of the base investment amount to a person or qualified company who constructs an infrastructure project.
Film incentives: www.azcommerce.com/film
Arkansas State Legislation
15 % rebate on all qualified production expenditures in Arkansas. Additional payroll rebate of 10 % will be granted for certain cast members and technical crew in the production who are full-time residents of Arkansas.
Film Incentives: www.arkansasedc.com/business-development/arkansas-film-commission.aspx
California State Legislation
Beginning January 2010, qualified taxpayers are allowed a credit against income and/or sales and use taxes, based on qualified expenditures (projects done in 2009 are eligible). 20% tax Credit for a qualified motion picture (feature films, miniseries, or new television series). 25% tax Credit for television series that filmed all of its prior season or seasons outside of California or a “qualified "independent film.
Film incentives: www.film.ca.gov
Click Here for the California Film Incentive Power Point Presentation
Colorado State Legislation
10% rebate on below-the-line production costs and payroll expenditures for film, television or documentary programs produced or filmed in Colorado.
Film incentives: www.coloradofilm.org
Connecticut State Legislation
Offers a 30% tax credit for qualified digital media and motion picture production, preproduction and postproduction expenses.
Film incentives: www.ctfilm.com
Delaware State Legislation
Delaware markets that they have no state sales tax as an incentive.
Film incentives: http://dedo.delaware.gov/filmoffice/default.shtml
Florida State Legislation
Offers cash reimbursement of up to 22% on the total qualified expenditures for filmed entertainment programs and commercials. Independent filmmakers and digital media productions also qualify for additional incentives.
Film incentives: www.filminflorida.com
Georgia State Legislation
30% tax credit--The 2008 Georgia Entertainment Industry Investment Act provides a base 20% tax credit on all qualified Georgia expenditures, with an additional 10% tax credit possible via placement of the Georgia logo. There are no labor residency requirements, caps on budgets, individual Form 1099 limits, or sunset provisions.
Film incentives: www.georgia.org/GeorgiaIndustries/Entertainment/FilmTV/Pages/default.aspx
Hawaii State Legislation
Refundable tax credit to qualifying productions based on the company’s Hawaii expenditures. The production equals 15% of qualifying costs on Oahu and 20% on neighboring islands.
Film incentives: www.hawaiifilmoffice.com
Idaho State Legislation
Production must spend $200,000 in Idaho. 20% of crew must be Idaho residents. $500,000 cap per production. 20% rebate on all goods and services purchased in Idaho.
*Funding pending.
Film incentives: www.filmidaho.com
Illinois State Legislation
Transferrable 30% tax credit on qualified in state production spending, including wages. The credit covers motion pictures, television programs and pilots, commercials, video games and other forms of visual media. Additional 15% credit for labor expenditures generated by the employment of residents of geographic areas with high unemployment and poverty.
Film incentives: www.illinoisfilm.biz
Indiana State Legislation
Refundable tax credit up to 15% of qualified project. Sales Tax Exemption applies July 1, 2008 through December 31, 2011. Acquisitions of tangible personal property exempt from the state gross retail tax if property is for use in a qualified production.
Film incentives: www.filmindiana.com
Iowa State Legislation
Iowa tax credit temporarily suspended as of September 2009.
Film incentives: www.iowalifechanging.com/film
Kansas State Legislation
No hotel occupancy tax for stays in excess of 28 days.
Film incentives: www.filmkansas.com
Kentucky State Legislation
During a special session this June, Kentucky passed House Bill 3. The bill makes feature filmmakers who spend at least $500,000 in Kentucky eligible to receive a 20% refundable tax credit for production and post-production expenses. The credit is also available for commercial producers that spend at least $200,000 and documentary filmmakers who spend at least $50,000 in the State.
Film incentives: www.kyfilmoffice.com
Louisiana State Legislation
Effective July 1, 2009, provides a transferable investor tax credit equal to 30% of the in-state investment made if it is in excess of $300,000. Also provides a transferable employment tax credit equal to 5% of the salaries of in-state residents hired. No sunset.
Film incentives: www.louisianaentertainment.gov
Maine State Legislation
Wage reimbursement: 10% for non-residents and 12% for Maine residents. Income tax credit equal to the Maine income tax due on taxable income related to the media production.
Film incentives: www.filminmaine.com
Maryland State Legislation
Offers rebate on up to 25% of the total direct costs of production. To qualify, the production must incur at least $500,000 in total direct costs in the State and at least 50% of the production’s filming must occur in Maryland.
Film incentives: www.marylandfilm.org
Massachusetts State Legislation
Offers a tax credit of 25% on qualified production expenses for feature films, TV series, pilots, TV commercials and digital media projects and a 100% sales tax exemption. Spending threshold is $50,000 and must shoot ½ of the project or spend ½ of the production budget in MA. No cap. MA offers the option of a transferable credit or a direct rebate at 90% of the face value (guaranteed).
Film incentives: www.mafilm.org
Michigan State Legislation
40% refundable tax credit on qualified film expenditures. If the credit allowed exceeds the tax liability of the company for the tax year, or if the company claiming the credit does not have a tax liability under this act for the tax year, then the company shall receive a refund for the excess or be paid the amount of the credit. A minimum of $50,000 must be spent in Michigan.
No cap.
Film incentives: www.michiganfilmoffice.org
Minnesota State Legislation
15% - 20% rebate of production costs incurred in Minnesota to producers of feature films, national TV series, documentaries, music videos and commercials, shot on film or video, that directly create new production jobs in Minnesota. Exemptions on lodging tax and sales tax for qualified productions.
Film incentives: www.mnfilmtv.org
Mississippi State Legislation
There is a $20,000 minimum local spend per project. There is an $8 million per project maximum on the production rebate. There is a $20 million annual cap. There is no minimum requirement for production days or percentage of production spend. A 20% rebate of the local spend. A 25%(resident)/ $20% (non-resident) rebate on payroll. Sales and use tax exemptions.
Film incentives: www.filmmississippi.org
Missouri State Legislation
New qualifying companies spending in Missouri may receive state income tax credits equaling up to 35% of qualifying company's expenditures in Missouri. Up to 30% for qualifying out-of-state cast and crew when Missouri income taxes are withheld. Only those Missouri expenditures necessary for the production of the film are eligible.
Tax incentives: www.mofilm.org
Montana State Legislation
14% rebate to hired Montana labor for qualifying productions and a 9% rebate on certain qualified expenses.
Film incentives: www.montanafilm.com
Nebraska State Legislation
The state markets lodging tax on hotel rooms for production companies after 30 days as an incentive.
Film incentives: www.filmnebraska.org
Nevada State Legislation
The state markets that it has no state income tax and offers a reduced lodging tax for production companies.
Film incentives: www.nevadafilm.org
New Hampshire State Legislation
The state markets that there is no state or income tax in New Hampshire as incentives.
Film incentives: www.nh.gov/film/commission.htm
New Jersey State Legislation
Tax credit in an amount equal to 20% of qualified production expenses.
Film incentives: www.njfilm.org
New Mexico State Legislation
25% tax rebate on all direct production expenditures (including NM labor). 0% loan, with participation in lieu of interest, up to $15 million per project, for qualifying feature films or TV projects. Budget must be at least $2 million. 50% reimbursement of wages for on-the-job training of NM residents in advanced below-the-line crew positions.
Film incentives: www.nmfilm.com
New York State Legislation
New York City and New York State Film Production Incentive programs provide a combined tax credit equal to 35% against “below the line” wages for feature films, episodic TV series, TV pilots, movies and mini-series. New York State also provides a growth credit for commercials.
Film incentives: www.nylovesfilm.org
North Carolina State Legislation
Effective 1/1/2010 qualifying productions spending over $250,000 in NC will receive a 25% tax credit on in-state purchases for goods and services not to exceed a per project credit of $7.5 million (approximately $30 million in state spend.)
Film incentives: www.ncfilm.com
North Dakota State Legislation
No current incentive program. State markets that hotel stays of 30 days (or one month) are exempt from lodging taxes.
Film incentives: http://www.ndtourism.com/industry/media-links/
Ohio State Legislation
New as of July 17, 2009, effective October 16, 2009
Refundable credit 25% of non-wage and nonresident wage Ohio production expenditures and 35% of Ohio resident wage production expenditures. Up to $5 million in credits available per production. $30 million in credits available in the FY 2010-2011. No bed tax is incurred after a 30-day consecutive stay.
Film incentives: www.discoverohiofilm.com
Oklahoma State Legislation
Offers up to 37% on Oklahoma expenditures to qualifying companies filming in the state capped at $5 million per year. The rebate is extended to film, television and commercial productions with a minimum budget of $50,000 and Oklahoma spend of $25,000.
Film Incentives: www.oklahomafilm.org
Oregon State Legislation
Offers qualifying film or television productions a 20% cash rebate on production-related expenses paid to Oregon vendors and wages paid for work done in Oregon. Annual cap of $7.5 million. 5% of this fund shall be directed towards low budget productions with a budget of $75,000-$750,000 produced in Oregon by Oregon based companies. In addition, Greenlight Oregon Labor Rebate offers a cash rebate of up to 6.2% of Oregon-based payroll.
Film incentives: www.oregonfilm.org
Pennsylvania State Legislation
Transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. In order to qualify for the tax credit, 60 % of the total production expenses must be incurred in Pennsylvania. No more than $75 million per year can be awarded.
Film incentives: www.filminpa.com
Puerto Rico Legislation
Offers a 40% tax credit for the production of films, series, miniseries, and “telenovelas” To qualify for the tax credit 50% of principal photography must be filmed in Puerto Rico OR if you film less than 50%, you must spend at least one million dollars ($1M) in payment to Puerto Rico residents. (Puerto Rico residents mean those made to either a Puerto Rico entity and/or resident that pays taxes in Puerto Rico.)
Film incentives: www.puertoricofilm.com
Rhode Island State Legislation
25% motion picture company transferable tax credit for all Rhode Island spending to qualifying productions. Annual cap of $15 million.
Film incentives: www.film.ri.gov
South Carolina State Legislation
Productions that film in South Carolina and spend at least $1,000,000 in the state can receive up to a 20% cash rebate on in-state employee wages and a 10% cash rebate up to $3500 on out-of-state employee wages. Out-of-state performing artists (including stunt performers) are eligible for the full 20% cash rebate. Additionally, South Carolina offers up to a 30% cash rebate on in-state supplier expenditures if at least $1,000,000 is spent in the state.
In addition, all productions spending over $250,000 in South Carolina are exempt from sales and accommodations taxes and all film productions are eligible to use state properties location fee-free
Film incentives: www.filmsc.com
South Dakota Legislation
Offers a tax refund to production companies for projects made in the state with costs over $250,000 in taxable costs incurred in South Dakota. Qualified projects will receive a refund of 100% of contractor’s excise tax and 100% of South Dakota sales and use tax.
Film incentives: www.filmsd.com
Tennessee State Legislation
Offers a 13-17% tax rebate depending on the budget and percentage of in-state production. Also offers substantial incentives to film production companies that become headquartered in Tennessee.
Film incentives: www.tn.gov/film
Texas State Legislation
Tiered program offers qualifying feature films, television programs, commercials, video games, and stand-alone post-production/finishing projects an incentive of 5%-15% of eligible Texas spending, plus 2.5% for filming in underused or economically distressed areas. Projects may claim either 1) a percentage of all in-state spending or 2) a percentage of in-state payroll only; with the payroll-only option, projects spending $5+ million may receive up to 29.25% of eligible Texas-resident payroll. Live-action and animated projects are eligible. This incentive program is in addition to Texas's Sales Tax Exemptions.
Film incentives: www.texasfilmcommission.com
Utah State Legislation
Offers to qualified productions a post-performance rebate up to 20% on dollars spent in the state. Maximum benefit for each project: $500,000. Starting July 1, 2009, a 20% tax credit without a per project cap will be added. Point-of-purchase sales tax exemption on machinery and equipment and a Transient Room Tax exemption for stays of 30 consecutive days or longer.
Film incentives: http://film.utah.gov/
Vermont State Legislation
Income tax for performers is limited to the amount the performer would pay in their home state. State markets its sales and use tax exemption as well as hotel use exemption of stays of 31 days or more.
Film incentives: www.vermontfilm.com
Virginia State Legislation
Virginia currently has sales and uses tax exemptions. Virginia also offers a performance based cash rebated incentive given out at the Governor’s discretion (consideration for the refund is based on length of filming, job creation, trainees hired and goods and services purchased).
Film incentives: www.film.virginia.org
Wasghinton D.C. Legislation
Provides grants to qualified production not to exceed the lesser of 10% of qualified expenses or 100% of the sales and use taxes paid to the District on the qualified expenses.
Film incentives: www.film.dc.gov
Washington State Legislation
WashingtonFilmWorks offers funding assistance of up to 30% of total in-state qualified expenditures to commercial, television and feature film productions selected to be funded by WFW.
Film incentives: www.washingtonfilmworks.org
West Virginia State Legislation
Transferrable tax credit of up to 31% of qualified in-state spend. $25,000 minimum in-state spend. No per project cap or shooting percentage requirement. Incentive funded at $10 million annually.
Film incentives: www.wvfilm.com
Wisconsin State Legislation
25% credit on the salaries and wages paid to Wisconsin residents making $250,000 on the project or less. Salaries and wages to nonresidents are not included. 25% credit on Wisconsin production expenditure purchased in Wisconsin. 15% credit on film production company investments.
35% of the project's total budget must be spent in Wisconsin to qualify.
$50,000 threshold for an accredited production. Fully refundable tax credit capped at $500,000 per year in total expenditures
Existing film and video game-related companies that wish to expand in the state are eligible for the tax incentives under the company investment credit. Timeline for video game projects is from 12 to 36 months.
Non-refundable sales tax exemption has been eliminated
Film incentives: http://www.filmwisconsin.net/
Wyoming State Legislation
Cash rebate program for production companies of up to 15%. Production must spend a minimum of $200,000 to qualify.
Film incentives: www.filmwyoming.com
