Type of Incentive: Tax credit; refundable; non-transferable

Benefit Details: 25% of qualified spend in state (excluding resident labor); 35% of resident labor. Only the first $20,000,000 of spending in state qualifies for the tax credit.

Project Cap: None

Annual Cap: $20 million per fiscal year

Loan-Out Company Considerations: Loan outs must make estimated state tax payments

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line. Various caps on Nonresident labor.

Qualified Production Expenditures: Incurred in the State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit; non-refundable, non-transferable (except for independent films), 5-8 year carry forward

Benefit Details: Base credit; 20% non-independent films and TV, 25% relocating TV & independent films. Additional credit for visual effects (5%), costs of filming outside the LA zone incurred with vendors outside the zone (5%), and local hire labor outside the zone (5% independent films and relocating TV, 10% non-independent projects). Additional eligibility requirements for additional credits.

Project Cap: $10 million qualified spend (independent films) & $100 million qualified spend (all other projects)

Annual Cap: $330 million

Loan-Out Company Considerations: None

Qualified Labor: Resident and Nonresident, Below the Line.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Rebate; refundable

Benefit Details: 20% of spend in Oregon, 10% of Oregon based payroll plus 6.2% of labor in which Oregon withholding is made (effectively 16.2% of qualified labor)

Project Cap: None

Annual Cap: $14 million 

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

Qualified Labor: Resident and Non-Resident earning less than $1 million

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Rebate

Benefit Details: 20% of qualified local spend in state, plus 10% for below the line resident labor.

Project Cap: None

Annual Cap: None

Loan-Out Company Considerations: None

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line; Subject to Tax.  Entire salary for any employee earning wages >$500,000 are excluded. Contact us for more details.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  Contact us for more details.r. 

Type of Incentive: Rebate

Benefit Details: 20% of qualified spend in state

Project Cap: None

Annual Cap: $6 Million 

Loan-Out Company Considerations: All income taxes must be withheld and paid by either the production company or the individual.  Loan out companies must be registered with the Secretary of State.

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line. Colorado taxes required to be withheld.  Labor qualified up to $1,000,000 of payroll for any one employee. 50% of workforce must be Colorado residents.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit; non-refundable; transferable; 5 year carry forward

Benefit Details: 10% of qualified spend in state of $100,000 – $500,000; 15% for spend in state of $500,000 – $1,000,000; 30% credit for spend in state over $1,000,000. Film projects must meet a 50% local principal photography requirement, or 50% of post-production costs within the state, or expends not less than $1,000,000 in post-production costs within the state.

Project Cap: None

Annual Cap: None 

Loan-Out Company Considerations: 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.

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line.  Star talent labor limited to aggregate of $20,000,000 and compensation subject to CT tax.

Qualified Production Expenditures: Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Tax credit; non-refundable; transferable; 5 year carry forward

Benefit Details: 20% of spend in state, with additional 10% for qualified Georgia promotion

Project Cap: None

Annual Cap: None

Loan-Out Company Considerations: 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.

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line. $500,000 cap for employee labor paid on W-2. Loan outs and independent contractors not subject to cap.

Qualified Production Expenditures: Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit; non-refundable; transferable; 4 year carry forward

Benefit Details: 15% of qualified spend in state (including resident labor). Additional 5% if more than 50% of below-the-line personnel are residents and an additional 5% if more than 50% of filming days occur in an eligible county.

Project Cap: $6,000,000

Annual Cap: $10,000,000

Loan-Out Company Considerations: None

Qualified Labor: First $750K of each Resident and ATL Non-Resident. The total compensation for producers must not exceed 10% for resident produers and 5% for nonresident producers of total expenditures.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Tax credit; non-refundable; transferable; 5 year carry forward

Benefit Details: 30% of qualified spend in state; plus additional 15% of IL labor spend when hiring residents from economically disadvantaged areas (unemployment rate is at least 150% of the state’s annual average).

Project Cap: None

Annual Cap: None

Loan-Out Company Considerations: None

Qualified Labor: Resident; Above the Line and Below the Line. Payments to Illinois residents capped at a maximum of $100,000 per resident.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  

Type of Incentive: Tax credit; non-refundable; transferable; 5 year carry forward

Benefit Details: 25% qualified spend plus 10% for LA screenplay productions, +15% resident labor; +5% out of zone; +5% VFX costs. Total credits cannot exceed 40%.

Project Cap: $20M; $25M for TV shows

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

Loan-Out Company Considerations: Withholding required at 6%. Loan out not eligible for resident labor bump of 15%.

Qualified Labor: First $3M of each Resident and Non-Resident, including loan outs.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Tax credit; refundable; non-transferable

Benefit Details: 25% of qualified spend in state for film; 27% of qualified spend in state for television series. At least 50% of total filming must be done in state.

Project Cap: $10 million

Annual Cap: $14 million for FY 2021; $17 million for FY 2022; $20 million per FY thereafter

Loan-Out Company Considerations: None

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line; Individuals receiving wages exceeding $500,000 are excluded from qualified spend.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Tax credit; refundable at $0.90 per dollar; transferable; 5 year carry forward

Benefit Details: 25% production credit for qualified spend in state.  25% payroll credit for qualified labor incurred in state.  Must spend more than 75% of total production expenses in MA or shoot more than 75% of principal photography in MA to qualify for production credit.

Project Cap: None

Annual Cap: None

Loan-Out Company Considerations: Payroll services company must register for MA withholding and transmit all required withholding (5%) to the DOR.  Loan Out Affidavits must be filed with application for all loan outs in qualified spend.

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line, Labor <$1,000,000 available for payroll credit, labor >$1,000,000 available for production credit.

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Rebate

Benefit Details: 20% qualified spend of at least $100,000; additional 5% if spend reaches $1M within 12 months or if 60% of total shooting days in MN are outside metro area.

Project Cap: None

Annual Cap: $500,000

Loan-Out Company Considerations: Loan outs must register with the MN Secretary of State.

Qualified Labor: Resident and Non-Resident; ATL producer and director cap of $100k; MN withholding required.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Tax credit; non-refundable; transferable; 7 year carry forward

Benefit Details: 30-35% of qualified spend in state; additional 5% in specified zone; additional 4% for NJEDA approved diversity plan

Project Cap: None

Annual Cap: $350,000,000

Loan-Out Company Considerations: Loan out companies must register with the State of NJ, and be withheld upon at a rate of 6.37% in order for their wages to qualify for the credit.

Qualified Labor: All employees with compensation equal to or less than $500,000.

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit; refundable; non-transferable.

Benefit Details: 25% qualified spend +10% on qualified labor in certain counties with budgets over $500,000.

Project Cap: None

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

Loan-Out Company Considerations: None

Qualified Labor: BTL Resident and BTL Non-Resident

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Rebate; refundable; non-transferable

Benefit Details: 35% of qualified spend in state, plus 2% bonus for Oklahoma music/recording.

Project Cap: None

Annual Cap: $8 million 

Loan-Out Company Considerations: 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.

Qualified Labor: Residents Above the Line and Below the Line; Above the Line Non-resident Loan outs and Nonresident. The qualifying salaries of Above the Line personnel shall not comprise more than 25% of total qualifying expenditures.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit; non-refundable; transferable; 5 year carry forward

Benefit Details: 20% base credit for qualified spend. Additional credits for resident/non-resident crew (25%/15% capped at $150k credit per employee), ATL employees (20% on first 7.5M per production), MT student labor (30% capped at $50k credit per student), payments to MT universities (10%), studio rental costs if renting for 20 days or more (10%), costs in underserved areas (5%), and MT screen credit (5%). Total credit capped at 35% of total qualified spend.

Project Cap: None

Annual Cap: $10 million per calendar year

Loan-Out Company Considerations: Required withholding of 6.9% on all payments for services

Qualified Labor: Resident and Nonresident, 1st $7.5 million of each Above the Line compensation; $150,000 in credits for each Below the Line resident and non-resident.

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Rebate; refundable; transferable (only wage rebate may be assigned to single institution prior to start of principal photography)

Benefit Details: 30% in-state supplier; 25% out-of-state supplier; 25% resident labor; 20% non-resident labor.

Project Cap: None

Annual Cap: $15,500,000

Loan-Out Company Considerations: Loan-out companies must register with the state and the department of revenue.

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line. First $1,000,000 of labor per individual is qualified.  

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Tax credit; refundable; transferable

Benefit Details: 25% base credit for qualifying spend. Additional credits for Pilots (5%), spend at Qualified Production Facilities (5%) (Pilot and QPF uplifts cannot be combined), and spend in Uplift Filming Zone (5%). Total credit capped at 35%.

Project Cap: None

Annual Cap: $110 million 

Loan-Out Company Considerations: Loan-outs must pay gross receipts tax in state and withhold 5.9% for personal income tax, or be paid through "Super-Loan-Out"

Qualified Labor: All Residents, Non-Resident BTL, & Non-Resident Cast. Non-Resident Directors, Writers & Producers specifically excluded. Types of wages and fringe qualified and withholding requirements depend on type of employee.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Tax credit; non-refundable; transferable; 3-year carry forward

Benefit Details: 25% of qualified spend in state; an additional 5% credit for feature films, TV movies, and series for a national audience filmed in a qualified facility.

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

Annual Cap: $70,000,000

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

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line. ATL labor capped at $15,000,000 in the aggregate.  Labor must be subject to state withholding to be qualified.

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Rebate; Refundable

Benefit Details: 25% of qualified spend in state

Project Cap: $7 million for film; $12 million for TV series; $250,000 for commercial

Annual Cap: $31 million

Loan-Out Company Considerations: Withholding at 4%

Qualified Labor: First $1 million of each Resident and Non-Resident (individual withholding required at 5.25%)

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Grant; refundable; non-transferable

Benefit Details: 25% of qualified costs, plus additional 5% on resident labor for scripted series

Project Cap: None

Annual Cap: Funding for the program is subject to annual appropriations by the State Legislature; $2 million for fiscal year 2020.

Loan-Out Company Considerations: Registration required, withholding not required, if qualifying as resident labor must be tied to a TN resident with TN license/ID.

Qualified Labor: First $250k (inclusive of wages, per diems, and fringe benefits) paid to TN residents (ATL & BTL). If qualified scripted TV show; first $2 million aggregate paid to all non-residents.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Grant; refundable; non-transferable

Benefit Details: 5-20% of qualified spend in-state based on total qualified spend.
At least 70% of the total number of paid crew and 70% of paid cast (including extras) must be Texas residents and at least 60% of principal photography days must be done in state. Additional 2.5% for underutilized or economically disadvantaged areas.

Project Cap: None

Annual Cap: $50M for biennium ending Aug. 31, 2021

Loan-Out Company Considerations: Declaration of Texas Residancy Forms required for qualifying loan out employees

Qualified Labor: Resident; Above the Line and Below the Line. First $1,000,000 of labor per resident employee is qualified.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Refundable tax credit or cash rebate; non-transferable

Benefit Details: 20% tax credit of qualified spend in state between $500,000 - $1 million. 20%-25% credits for spendings over $1 million in Utah. 20% cash rebate for spendings up to $1 million in Utah.

Project Cap: None; $500,000 for rebate

Annual Cap: $6.79 million for tax credit; $1.5 million for cash rebate

Loan-Out Company Considerations: Loan out companies must register with Department of Commerce

Qualified Labor: First $500,000 of each Resident and Non-Resident; 75% of cast and crew must be in UT; non-resident loan out companies doe not qualify

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit, refundable, non-transferable; grant, refundable, non-transferable

Benefit Details: 15% of qualified spend in state (including labor) with a bonus 5% for filming in economically distressed area. Additional credit for resident labor as follows:

• For in state spending between $250K and $1M, 10% of resident labor.
• For in state spending over $1M, 20% of resident labor.
• For first time industry employees who are residents, 10% of their labor.

The production is required to make its best faith effort to film at least 50% of principal photography days in state.

Project Cap: At discretion of the film office

Annual Cap: $6.5 million (tax credit); $3 million (grant)

Loan-Out Company Considerations: None 

Qualified Labor: Resident and Non-Resident. First $1 million of labor per employee is qualified.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Rebate; refundable, non-transferable

Benefit Details: 30% of qualified spend in state for films and TV series with less than six episodes (including resident labor); 35% of qualified spend in state for TV series with more than six episodes (including resident labor); 15% of qualified spend in state for commercial productions (including resident labor). A 15% rebate for below the line nonresidents whose compensation is $50,000 or less each if, at least 85% of labor force is in-state residents.

Project Cap: None

Annual Cap: $3,500,000

Loan-Out Company Considerations: None 

Qualified Labor: Residents and Below the Line Non-residents

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Refundable rebate on wages paid; Non-refundable, non-transferable tax credit on spend in state.

Benefit Details: 5% tax credit for qualified spend in state (excluding wages and compensation); 10% rebate on nonresidents labor; 12% rebate on resident labor.

Project Cap: None

Annual Cap: None

Loan-Out Company Considerations: None

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line.  All must meet withholding requirements. Rebate limited to the first $50,000 of labor.

Qualified Production Expenditures: Incurred in the state; In-state vendors

Type of Incentive: Rebate; refundable; non-transferable

Benefit Details: 25% of qualified spend in state, 25% of payroll to nonresidents, 30% of payroll to residents.

Project Cap: $10,000,000

Annual Cap: $20,000,000

Loan-Out Company Considerations: Subject to Mississippi income tax withholding.

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line; Labor qualified up to $5,000,000 for any one employee.

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit; refundable; non-transferable

Benefit Details: 30% of qualified spend

Project Cap: None

Annual Cap: $40,000,000

Loan-Out Company Considerations: Loan outs are required  to register with OH Secretary of State

Qualified Labor: Resident and Nonresident

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.

Type of Incentive: Tax credit; refundable; non-transferable

Benefit Details: 30% of qualified spend and Non-Resident labor. 35% Resident labor and 35% for qualified spend in an enhanced incentive county.

Project Cap: None

Annual Cap: $100 Million 

Loan-Out Company Considerations: Loan outs must register to do business in Kentucky.

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line.  Above the Line payments capped at a maximum of $1,000,000 per resident.

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit; refundable; non-transferable

Benefit Details: 20% of qualified spend on Oahu, 25% on neighboring islands. Qualified spend must be subject to general excise tax, income tax, or use tax.

Project Cap: $15,000,000

Annual Cap: $35,000,000

Loan-Out Company Considerations: Loan outs must be registered to do business in HI and remit general excise tax.

Qualified Labor: Resident and Non-Resident. Individuals must have HI withholding to qualify.

Qualified Production Expenditures: Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Tax credit; non-refundable; transferable; 3-year carry forward

Benefit Details: 30% of qualified spend in state. Must shoot at least 51% of principal photography in state.

Project Cap: $7,000,000 project cap may be waived for qualifying films or TV productions.

Annual Cap: $20,000,000; $30,000,000 for calendar year 2022

Loan-Out Company Considerations: Must register with the State of Rhode Island

Qualified Labor: Resident and Nonresident; Above the Line and Below the Line. 

Qualified Production Expenditures: Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. 

Type of Incentive: Rebate; refundable; non-transferable

Benefit Details: 35% of qualifying spend in state subject to D.C. tax, or 21% of spend in state not subject to D.C. tax, 30% of resident labor, 10% nonresident labor, 50% of qualified job training

Project Cap: At discretion of the Director

Annual Cap: At discretion of the Director

Loan-Out Company Considerations: None

Qualified Labor: Resident and Non-Resident; combined ATL cap of $500,000

Qualified Production Expenditures: IIncurred in State; In-State Vendors, Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.