U.S. STATE FILM TAX INCENTIVES
Alabama
Alabama Film Office
Alabama Film Incentives
25% REBATE –Production Expenditure
All goods & services
($500,000 minimum spend)
Motion Picture Soundtrack
($50,000 - $300,000 spend)
35% REBATE – Alabama Labor
Alabama resident crew & talent
($500,000 minimum spend)
Motion Picture Soundtrack crew & talent
($50,000 - $300,000 spend)
4% NO State Sales Tax
($150,000 minimum spend)
4% NO Lodging Tax
($150,000 minimum spend)
Birmingham-Jefferson Film Office
Alabama Entertainment Industry Incentive Act
of 2009
25% REBATE –Production Expenditure
All goods & services
($500,000 minimum spend)
Motion Picture Soundtrack
($50,000 - $300,000 spend)
35% REBATE – Alabama Labor
Alabama resident crew & talent
($500,000 minimum spend)
Motion Picture Soundtrack
($50,000 - $300,000 spend)
4% NO State Sales Tax
($150,000 minimum spend)
4% NO Lodging Tax
($150,000 minimum spend)
Alaska
Alaska Film Group
ALASKA HAS NO STATE SALES TAX! Let us know what you need and we'll work with you to make it happen!
Alaska Film Office
The Alaska Film Production Incentive Program was created to encourage growth of the film industry in Alaska. Applicants can qualify for up to 44% in a transferable tax credit on qualified production expenditures in Alaska.
• Begin with 30% transferable tax credit on qualified expenditures.
• Add 10% for wages paid to Alaska residents.
• Add 2% for expenditures in a rural community.
• add 2% if filming between October 1 and March 30.
<strong>What projects are eligible? </strong>
Eligible projects are broadly defined as film, documentary, commercials, and video projects. We require a minimum of $100,000 of expenditures in Alaska. We do not have salary caps, project caps or minimum requirements for principle photography days or Alaska hire for you to be eligible for the tax credit. We encourage you to hire locally and provide additional incentives when you do.
<strong>How does the program work? </strong>
The incentive is offered in the form of a transferable tax credit for qualifying production expenditures that you make in Alaska during a consecutive 24-month period.
Arizona
Arizona Film Office
Arkansas
Little Rock Film Commission
Digital Product and Motion Picture Industry Development Act of 2009
On April 3, 2009, Governor Mike Beebe signed into law the Digital Product and Motion Picture Industry Development Act of 2009, creating a 15 percent rebate on all qualified production expenditures in Arkansas. An additional payroll rebate of 10 percent will be granted for certain cast members and technical crew in the production who are full-time residents of Arkansas.
In order to qualify for this new incentive, a production company must spend at least fifty thousand dollars within six months in connection with one project. The incentive includes commercial productions.
Federal Motion Picture Incentive
On October 3, 2008, Congress approved an extension and modification of “Section 181,” a federal tax incentive designed to combat runaway film and television production. A higher expenditure cap of $20 million (rather than $15 million in most areas of the country) applies to productions the aggregate costs of which are “significantly incurred” in: a) areas eligible for designation as low-income community under the New Markets Tax Credit program (as defined in section 45A of the Internal Revenue Code), or b) areas eligible for designation by the Delta Regional Authority as a distressed county or isolated area of distress, which includes Little Rock and Pulaski County, as well as most of the eastern half of Arkansas.
California
California Film Commission
Type of Incentive: Non-refundable, non-transferable (except for “independent films” or transfers to affiliates) income tax credit (with 5-year carry forward), or sales and use tax credit (with 5-year carry forward); income tax credits cannot be applied until 2011.
Maximum Benefit: 20% of qualifying local spend in the case of qualifying features, MOWs, miniseries, and new television series for basic cable; 25% of qualifying local spend for qualifying “relocating” television series and “independent films”.
Compensation and Project Caps/ Funding Per Year: No compensation caps; feature film budget cap of $75,000,000; “independent film” budget cap of $10,000,000; $100,000,000 funding per fiscal year from 2009/2010 to 2013/2014; annual allotment on first-come, first-served basis.
Project Criteria: 75% of the production days must be shot in state or total production budget spent within the state; minimum budget of $1,000,000 for a feature film, an independent film, and a new television series; minimum budget of $500,000 for MOWs and miniseries; “independent films” qualify if produced by a company that is not publicly traded.
Fresno County Film Commission
No employment taxes; No local income tax; Free location assistance; No film permits or film permit fees (all locations outside of Fresno City); No transient occupancy (lodging) tax (all properties in unincorporated area and selected cities, regardless of length of stay; all tax waived countywide for stays over 30 days); Affordable hotel rates (average film rates under $70 per night for 3 star hotels); No business improvement/assessment district fees; No tourism tax/fees; Enterprise Zone business tax incentives; Free/low cost County-owned locations and film friendly communities; Affordable travel distance (only 3 hours from Zone); Affordable local production resources (crew, services and rentals); No need for complicated rebate or tax credit programs beyond State of California incentives; Well-established one-stop countywide film commission with proven track record and over 100 years' combined experience in Fresno County (member of Film Liaisons in California, Statewide - FLICS, and AFCI); over 300 days of sunshine; Amazing locations from snow-capped high Sierra mountains to farmland to barren desert-scapes; Searchable online location database with over 2,000 photos.
Fresno Film & Entertainment Commission
Film Permits - FREE
All City Property - FREE
More to come!
Imperial County Film Commission
While at this time we do not offer incentives, local establishments offer discounts for lodging and rental facilities. We also have cheaper labor costs. Also, permitting by the ICFC is free.
Kern County Board of Trade
Free film permits and county roads permits with certificate of insurance (fees may apply in incorporated cities).
Mendocino County Film Office
Monterey County Film Commission
Free assistance to productions and prompt response to inquiries.
Placer - Lake Tahoe Film Office
Placer County has free film permits and county locations from 90’ to over 9000’! You can film all four seasons within only film friendly county! At the Placer-Lake Tahoe Film Office we will help with scouting as well as crew.
For more details Contact Placer-Lake Tahoe Film Office: www.placer.ca.gov/films.
Ridgecrest Regional Film Commission
Ridgecrest roads and property, Kern County roads and property are permitted at no charge, Charges are applicable for items such as ITC and staff displacement.
San Diego Film Commission
No permit fees
Free public properties
discount police
24/7 service
location library
free production guide
hotel discount program
San Francisco Film Commission
Qualifying Features, Television Movies, Episodes, and Pilots are eligible for a refund of all city fees, all local payroll taxes and a portion of hotel and sales tax during production.*
For projects with budgets less than $3 million, 55% of principal photography must take place in San Francisco to qualify.**
For projects with budgets of $3 million or more, 65% of principal photography must take place in San Francisco to qualify.**
Please visit our website for the application and guidelines to the "Scene in San Francisco Rebate Program."
*The total dollar amount eligible for a rebate for any single production may not exceed the total amount paid in taxes while filming in and/or working in San Francisco.
**Days filmed on a soundstage or other equivalent in San Francisco, Alameda, Marin or San Mateo counties qualify towards days filmed in San Francisco. However, your production office must be located in the City and County of San Francisco.
Santa Clarita Valley Film Office
The City of Santa Clarita’s Film Incentive Program (FIP) is part of an Economic Development 21-Point Plan for Progress and consists of three components.
The FIP will be offered during Fiscal Year 09-10 (July 1, 2009-June 30, 2010) and will be capped at $150,000 (all incentives combined).
Applications will be accepted and subsidies will be allocated on a first come first served basis.
Incentive 1: City will subsidize most film permit fees (including road and public property use) for feature and television productions that base in Santa Clarita, have a $1 million budget or more, film 65% locally, and hire 15% local crew.
Incentive 2: City will refund/subsidize basic film permit fees for feature, television, commercial, and music video productions that: a) pull six or more film permits during the fiscal year -OR- b) base at a local sound stage/movie ranch for four or more consecutive weeks.
Incentive 3: City will refund/subsidize portion of Transient Occupancy Taxes (TOT) to production companies who purchase five or more room nights in a calendar month at a City hotel.
Please visit www.FilmSantaClarita.com for more details and application procedures.
Tulare County Film Commission
No fees to Film in Tulare County! AND
Tulare County and its eight cities make up California's only Targeted Tax Area. This tax incentive program is designed to stimulate business development and employment growth.
Qualifying businesses locating, expanding or continuing to do business in the Zone can take advantage of special State tax credits and streamlined local fees and approval processes.
Colorado
Colorado Office of Film, Television & Media
Significant changes to the incentive program will take effect July 1, 2010. Please check with the office directly to learn more about the upcoming changes.
10% CASH REBATE
A production company can qualify for a 10% cash rebate on spending if at least 75% of below the line spending is with Colorado businesses and 75% of cast and crew are Colorado residents. To qualify an in-state production company must spend at least $100,000 and an out-of-state production company must spent at least $1 million (rebate applies to first dollar spent once the minimum is met). Production companies must fill out a “Statement of Intent” and receive written approval before principle photography begins.
HOTEL SALES TAX WAIVER
Colorado state sales tax is waived on all hotel stays of 30 days or more if a contract is signed with the hotel before the stay begins.
PERMITS
Most cities, towns and counties in Colorado do not charge for, or have, film permits. In most locations permits are only required for street closures or when requests are made to control public facilities such as streets or parks.
Colorado Springs Film Liaison Office
Please refer to the Colorado Film Commission website link, www.coloradofilm.org, for more details on Colorado's film incentive.
Connecticut
Connecticut Office of Film, Television and Digital Media
• 30% DIGITAL MEDIA & MOTION PICTURE TAX CREDIT. Production companies receive a tax credit on a sliding scale of up to 30% on qualified digital media and motion picture production, pre-production and post production expenses incurred in the state.
• Connecticut hotel tax is waived for days beyond 30.
D.C.
Washington, DC - Office of Motion Picture & TV
In December 2006, the Council of the District of Columbia passed the Film DC Economic Incentive Grant Fund creating incentives for motion picture and television companies that film all or part of their project in the District of Columbia. The purpose of the incentives is to encourage the use of the District as a site for film and television production, to encourage the hiring of District residents as cast, crew and staff and to support and encourage the use of other District services and equipment companies by the entertainment industry in these productions.
The Office of Motion Picture & Television Development determines whether particular motion picture and television productions and the expenditures associated with those productions qualify for incentives under the Act. All production companies that receive grant funds must expend at least $500,000 in the District and film for 5 or more days in the District of Columbia. The recipient of the grant will receive an amount not to exceed the lesser of 10 percent of qualified expenses or 100 percent of the sales and use taxes paid to the District on the qualified expenses.
Delaware
Delaware Film Commission
Easily accessed from New York, Baltimore, and Washington D.C., Delaware’s small size makes filming in a variety of locations more convenient. The length of the entire state can be traveled in approximately two hours.
Delaware has NO state or local general sales tax. A low accommodations tax of only 8 percent is ideal for large crews. Other fees associated with production — property rental, lodging, support services – are very reasonable when compared with other areas of the country.
With the film and video industry expanding rapidly, and with the need to find cost-effective locations that offer high production value, the Delaware Film Office is available to meet on-location needs, providing the production industry with many services, all cost-free.
Florida
Florida Governor's Office of Film & Entertainment
Florida’s Film, TV and Digital Media incentive, effective July 1st, 2009, is a cash rebate of 20% during the off-season (6/1 to 11/30) for most productions, and 15% the rest of the year. It features a low threshold of $625,000 in FL expenditures to qualify, with the maximum rebate per production of $8,000,000. There’s an additional 2% rebate for family-friendly productions meeting specific criteria. There is a dedicated queue for FL independent filmmakers, with a low threshold of $100,000, and one for interactive digital media. Commercials and music videos have a threshold of $100,000 per production, to reach a combined threshold of $500,000 to qualify for the incentive. Applications are available online at www.filminflorida.com, and are accepted on a first-come, first-serve basis year-round.
Fort Lauderdale/Broward County Film Commission
Qualified productions during fiscal year 2006-2007 may receive a cash rebate of up to 15% of their Florida qualified expenditures, up to a maximum of $2,000,000, provided they spend a minimum of $850,000 in Florida on Florida cast, crew, businesses and vendors. Details on the incentive program can be found online at www.filminflorida.com.
There is no state sales tax on qualified motion picture and television production equipment purchases and rental, or on goods manufactured or produced in Florida for export outside of the state. The application process is quick and easy! For more information, or to apply click on
Jacksonville Film & Television Commission
Florida Entertainment Industry Financial Incentive State Sales Tax Exemption
Jacksonville Tourist Development Council Grant Program
Metro Orlando Film & Television Commission
-Florida Entertainment Industry Financial Incentive
-Florida Entertainment Industry Sales Tax Exemption
Palm Beach County Film and Television Commission
Millions of Dollars of Production Money
Free Production Space
The G-Star School of the Arts for Motion Pictures and Broadcasting, a Florida non-profit corporation educating students through motion picture and television production, offers an extraordinary incentive package at no charge to filmmakers. G-Star School of the Arts has begun construction on a new state-of-the-art motion picture studio. Completion is scheduled for 2010.
Fully Equipped Studios, Soundstages & Professional Support Services
Film friendly Palm Beach County is home to six studios and soundstages complemented by state-of-the-art equipment and amenities.
Free 24-Hour Services Including One-Stop Permitting
The FTC offers services including assisting with accommodations, crew, locations and production services.
Palm Beach County Film & Television Incentive Grant Program
The Palm Beach County Office of Economic Development has created a fund making up to $150,000 available to a film/television production studio or a technology company with a multi-media focus that relocates to Palm Beach County.
Talented Local Crew Base
Sarasota County Film & Entertainment Office
CASH IN on Florida's $25 Million CASH REBATE. It also includes a queue for commercials, music videos and video production as well as motion pictures of just about all types and sizes. See the info below.
St. Petersburg-Clearwater Area Film Commission
Soft incentive packages available locally to qualified projects. State entertainment incentive fund, available July 1 (go to filminflorida.com for details). Statewide sales tax exemption on sales tax for most purchases and leases used in production (certificate application available at filminflorida.com).
Tampa Bay Film Commission
Please visit our Governor's Office of Fim and Entertainment for more information regarding incentives at www.filminflorida.com.
The City of Miami Beach, Office of Film and Event Production Management
* One free vehicle beach access pass for each permit.
* Half price vehicle beach access passes from June 1 to September 30.
*Up to 10 free vehicle beach access passes and remaining at half price when production demonstrates 100 or more Miami Beach hotel room nights.
* Free Convention Center Parking for production and cast/crew vehicles when no scheduled conventions or load in/ load out.
Georgia
Georgia Film, Music & Digital Entertainment
Incentive Program: 30% tax credit effective now. 20% tax credit with a $500,000 min. spend on qualified production and post production expenditures. Provides an additional 10% tax credit for inclusion of GA promotional logo. Additionally, Georgia offers a point of purchase sales tax exemption for qualifying productions.
Savannah Film Commission
30% tax credit effective now. 20% tax credit with a $500,000 min. spend on qualified production and post production expenditures. Provides an additional 10% tax credit for inclusion of GA promotional logo. Additionally, Georgia offers a point of purchase sales tax exemption for qualifying productions.
Hawaii
Big Island Film Office
Incentives for Film, Television, Commercials, and New Media. 20% refundable tax credit on money spent in The Big Island. Check out the Hawai'i Film Office web site for details about this program, and investment tax credit programs as well.
Hawaii Film Office
There are two different tax credits that may be applied to television, film and digital media production in Hawaii: The 15-20% Motion Picture, Digital Media and Film Production Income Tax Credit (Act 88, HRS 235-17) which is a refundable tax credit that gives a rebate on expenditures made in Hawaii by a television or film production and the High Technology Business Investment Tax Credit (commonly known as "Act 221," Session Laws of Hawaii 2001, or "Act 215," Session Laws of Hawaii 2004), which is applicable to a television or film production company that establishes a long-term presence in Hawaii.
Honolulu Film Office/Island Of Oahu
INCENTIVES FOR FILM, TELEVISION, COMMERCIALS and NEW MEDIA PRODUCTION:
Refundable tax credit of 15-20% on your Hawaii spend.
Maui County Film Office
20% REFUNDABLE TAX CREDIT for Film, Television, Commercials & New Media. For additional information on both the Refundable & Investment tax credits please visit the Hawaii Film Office website listed below.
Idaho
Idaho Film Office
Sales tax exemption for productions spending $200,000 on a wide variety of qualifying expenses; tax incentives for facility development when certain wage/job development criteria are met; no sales or lodging taxes with stays of 30+ days.
New incentive not funded for 2010.
Illinois
Chicago Film Office
30% Illinois Film Tax Credit on all local project related expenditures: labor, rentals, leases, purchases, services, housing, etc.
Program is apllicable to all phases (pre-production, production and post-production) of feature film, movies for television, television series and commercials.
See Illinois Film Office for complete details.
Illinois Film Office
30% Illinois Film Tax Credit on all qualifying expenditures: labor, rentals, leases, purchases, services, housing, etc.
Program is applicable to all phases (pre-production, production and post-production) of feature film, movies for television, television series and commercials.
See Illinois Film Office for complete details.
www.IllinoisFilm.biz
Kankakee County Convention & Visitors Bureau
State of Illinois film office offers many statewide tax incentives.
Filming permits are very affordable.
Location Scout service complilmentary.
Kansas
Wichita Film Commission
We are located in a low-cost area of the U.S. We are in the legislative process of adopting new incentives that will benefit local and out of state film makers. They would become effective in FY 2008.
Kentucky
Kentucky Film Office
The film and entertainment industry incentive program is in place to encourage increased production activity in Kentucky. Below is a very brief summary of the program. For detailed information please contact the Kentucky Film Office.
• The refundable sales tax incentive now in place will remain.
• Qualified productions have the option of taking advantage of either the sales tax refund incentive or the refundable tax credit incentive. The incentive is a refundable income tax credit of up to 20% of approved expenditures.
• The incentive is available to companies that spend at least $500,000 to produce feature films or television shows in Kentucky.
• Commercials are eligible with required expenditures of $200,000.
• Documentaries and Broadway productions are eligible with an expenditure minimum of $50,000.
Qualified expenditures include, but are not limited to, the following items.
• The production script and synopsis.
• Set construction and operations.
• Wardrobe, accessories, and related services.
• Lease or rental of real property in Kentucky as a set location.
• Photography, sound synchronization, lighting, and related services.
• Editing and related services.
• Rental of facilities and equipment.
• Vehicle leases.
• Food.
• Lodging
Louisiana
Jefferson Louisiana Film Office
Jefferson Parish Film Incentive Rebate
3% on local spend, including payroll. For more information, contact Cherreen Gegenheimer, cgegenheimer@jeffparish.net
Louisiana Office of Entertainment Industry Development
25% Motion Picture Investor Tax Credit
10% Louisiana Employment Tax Credit
15% Sound Recording Tax Credit
15% Digital Media Tax Credit
40% Infrastructure Tax Credit
Louisiana Governor's Office of Film and Television Development
25% Motion Picture Investor Tax Credit
10% Louisiana Employment Tax Credit
15% Sound Recording Tax Credit
15% Digital Media Tax Credit
40% Infrastructure Tax Credit
Maine
Maine Film Office
The Maine Attraction Film Incentive program, approved in 2006, includes two components.
1. A wage reimbursement program for certified media productions. Generally, companies are reimbursed 10% of the amount paid as wages for non-Maine residents and 12% of the amount paid as wages for Maine residents.
2. An income tax credit program for investment in certified media productions. A certified media production company may qualify for a non-refundable Maine income tax credit equal to the Maine income tax otherwise due on taxable income related to the certified media production.
Programs eligible for the Maine Attraction Film Incentive include single-medium or multimedia feature films, television shows or series', videos, commercials, photographic projects, interactive computer or video games or other programs intended for a national audience and fixed on film, video tape, computer disk, laser disc or other delivery medium that can be viewed or reproduced and that is exhibited in theaters or by individual television stations or groups of stations, television networks or cable television stations or via other means or licensed for home viewing or use.
Maryland
Baltimore Office of Promotion & The Arts ; Division of Film, Video, and Tel
BALTIMORE FILM INCENTIVES
Streamlined permit process and fees
Free project registration
Free use of selected City properties and facilities
Parking passes for location scouts
Discount parking rates at selected locations and parking facilities
Maryland Film Office
MARYLAND FILM PRODUCTION REBATE FUND
This program allows a qualified production company to claim a rebate in an amount up to 25% of the total direct costs incurred in the State while filming on-location for qualifying film and television productions. Rebates are funded by an annual appropriation. The rebate is distributed in the form of a grant.
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. In addition, the production must be intended for nationwide distribution. Applications are made to the Department of Business and Economic Development. Grant recipients will be selected by the Secretary of the Department based upon merit and economic benefit to the State.
6% STATE SALES & USE TAX EXEMPTION
An exemption from the 6% state sales tax is available to qualified feature, television, cable, commercial, documentary, music video, etc, projects.
Michigan
Ann Arbor Area Film Office
State of Michigan including core communities up to 42%
Film Detroit
In April 2008, Michigan passed a 40% refundable tax credit incentive package, with a minimum required spend of $50,000. Across the board Michigan expenditures qualify. No caps except for a $2 million cap on salaries per person per production. No sunset. Michigan crew reimbursed at 40%, non-resident BTL crew at 30%. An additional 2% is available if you shoot in one of the 103 designated Core Communities. Other parts of the package include an infrastructure tax credit and a workforce development tax credit.
Michigan Film Office
In April 2008, Michigan passed a 40% refundable tax credit incentive package, with a minimum required spend of $50,000. Across the board Michigan expenditures qualify. No caps except for a $2 million cap on salaries per person per production. No sunset. Michigan crew reimbursed at 40%, non-resident BTL crew at 30%. An additional 2% is available if you shoot in one of the 103 designated Core Communities. Other parts of the package include an infrastructure tax credit and a workforce development tax credit.
West Michigan Film Office
General
What is the Michigan film incentive?
The film incentive, officially called the film production credit, is a refundable, assignable tax credit of up to 42% of the amount of a production company's expenditures (depending upon type) that are incurred in producing a film or other media entertainment project in Michigan.
Who qualifies?
The film production credit is available to "eligible production companies;" that is, entities that are "in the business of producing qualified productions." The term "production" popularly means an entire movie or media entertainment project. The term "production company" therefore refers to the company that bears the overall responsibility for making (or producing) the movie or other entertainment project as a whole. Companies that are vendors to a production company do not qualify for the credit.
What is the difference between the 40% credit and the 42% credit?
Qualifying expenditures made in a designated Core Community in Michigan are eligible for a 42% credit. Qualifying expenditures made in a "non-core" community in Michigan are eligible for a 40% credit. The Michigan Film Office has the list of qualifying Core Communities on their website, along with a Michigan map showing their locations.
Is above the line talent covered as well as below the line?
Yes. Compensation payments made to above the line personnel, such as producers, directors, writers, and actors, are "direct production expenditures" eligib
Minnesota
Minnesota Film & TV Board
Snowbate, Minnesota's production incentive, is a 15-20% rebate of your Minnesota expenditures available to feature films, national TV series, commercials, music videos and documentaries.
Commercial Sales Tax Exemption
Minnesota expenditures for TV commercial production and post-production are exempt from Minnesota sales tax.
Hotel/Lodging Tax Exemption
All production personnel who stay in a hotel or other lodging under a lease agreement for 30 days or longer are exempt from state lodging tax.
Mississippi
Mississippi Film Office
20% rebate on local spend
25% rebate on local payroll, up to and including $1 million per individual
20% rebate on non-resident payroll, up to and including $1 million per individual
>full sales tax exemption (7%) on various production items, including film, construction materials, props, fabric, costumes, set dressing...
>sales tax reduction (5 1/2%) on all film equipment
Missouri
St. Joseph CVB - Film Division
Montana
Montana Film Office
1. Refundable tax credits.
14% refundable tax credit based on hired Montana labor; applied to the first $50,000 worth of wages paid per Montana resident. 9% refundable tax credit based on qualified production expenditures in Montana. There is no minimum spend or cap.
2. No sales tax.
3. Free production office furniture and traffic control signage.
4. Vehicle Licensing Exemptions. Out-of-state commercial vehicles used exclusively in the production of motion pictures, television, or commercials are exempt from licensing requirements for 180 consecutive days.
5. Migratory Equipment Tax Exemption. Out-of-state equipment used exclusively in the production of motion pictures, television, or commercials is exempt from property tax for 180 consecutive days.
6. No room tax if staying longer than 30 days.
Nevada
Nevada Film Office - Las Vegas
• Abatement of room tax after 30 days
Doing Business in Nevada. Incentives as LLC:
• No Corporate Income Tax
• No Personal Income Tax
• No Unitary Tax
• No Inventory Tax
• Low Property Taxes
New Hampshire
New Hampshire Film and Television Office
New Jersey
Film Office of the Atlantic City Convention & Vistitors Authority
New Jersey Motion Picture/TV Commission
THE 20-PER-CENT SOLUTION
Production companies looking to save money should look to New Jersey first. The state offers an array of attractive financial incentives, including the newly created 20% tax credit. This tax credit is available to producers who spend 60% of their budgets in New Jersey, exclusive of post-production costs. The credit is saleable and transferable, and may be carried over to subsequent tax years.
New Jersey continues to offer a loan guarantee program administered by the New Jersey Economic Development Authority. Under this program, the NJEDA will guarantee up to 30% of a bank loan used to finance a motion picture or television program, up to $1.5 million. Filmmakers, in order to qualify, must shoot 70% of their projects in the Garden State. They are also required to spend 50% of their below-the-line budgets here.
Lastly, producers can avail themselves of a special exemption from New Jersey's 7% sales tax, when purchasing or renting certain tangible property used directly and primarily in the production of film and television programs. This includes, but is not limited to, the procurement of camera and lighting equipment, hardware, lumber, picture cars and other materials and services.
New Mexico
Las Cruces Film Commission
Luna County Film Office
New Mexico State Film Office
25% FILM PRODUCTION TAX REBATE
25% tax rebate on all production expenditures, including New Mexico labor, that are subject to taxation by the State of New Mexico. This is a refund, not a credit! There is no minimum spend required and no cap.
FILM INVESTMENT LOAN for up to $15 million per project - with participation in lieu of interest. Terms are negotiated and budget must be at least $2 million.
FILM CREW ADVANCEMENT PROGRAM (FCAP)
A 50% wage reimbursement for on-the-job training of New Mexico residents in advanced below-the-line crew positions.
NO STATE SALES TAX
(Not to be used in conjunction with the 25% tax rebate) An NTTC certificate is presented at the point of sale, and no gross receipts tax (sales tax) is charged. Used primarily for commercials and PSAs
Otero County Film Office
State of New Mexico Film Incentive Program
Rio Rancho Convention & Visitors Bureau
New York
Buffalo Niagara Film Commission
Four Ways To Save
* Empire State Film Production Credit
30% fully-refundable tax credit on
qualified expenses while filming in New York State
* Commercial Production Tax Credits
Refundable tax credits available for qualified commercials with added incentives for companies increasing volume of work in New York
* Sales Tax Exemptions
Film production activities/expenses that are exempt
from New York State and local sales and use taxes
* Investment Tax Credit
Up to 5% tax credit on investments in construction and upgrades to qualified film production facilities
PLUS Employment Incentive Tax Credits for 2 additional years
New York State Governor's Office for Motion Picture & TV Development
New York just keeps getting better! Our New York State Film Production Credit Program is now 30%, which means you save 30% off qualifying expenses when you film anywhere in New York State. You can also save an additional 5% when you film in the 5 boroughs of New York City. New York State also offers a Commercial incentive which can save you 5% to 25%. Additionally, throughout the State, New York provides a comprehensive sales tax exemption for machinery, equipment, and services used in production and postproduction. Still more savings in New York City where they provide free permits, parking for essential production vehicles and police officers while on location.
Rochester/Finger Lakes Film & Video Office, Inc.
SAVINGS: 30 % EMPIRE STATE FILM PRODUCTION CREDIT PROGRAM and SALES TAX EXEMPTION. SERVICE: extensive digital image library; complimentary location scout services; comprehensive liaison, research and production facilitation services.
ADVANTAGE: 2 stages over 7,000 SF. Large crew base; low cost, cooperative local government; free or nominal cost permits--few permits required; beautiful, diverse locations--lush and abundant parks, waterways and waterfalls, quaint harbor towns, picturesque farms and villages, Americana towns and mid-size cities.
North Carolina
Eastern North Carolina Film Commission
Short story: A production company spending at least $250,000 in North Carolina on a motion picture or television production is eligible to receive a refundable tax credit of up to 15% on in-state spending for goods, services and labor.
For a complete description of the film incentives and benefits offered by North Carolina, please visit the following URL:
http://www.ncfilm.com/_userfiles/File/Film%20Incentive%20Documents/NC%20Film%20Incentives%203-31-06.pdf
North Carolina Film Office
On August 8, 2006, Gov. Mike Easley signed into law legislation that provides for a full 15% tax credit on productions $250,000 and over, and not exceeding
a credit per-project of $7.5 million. Also, filmmakers pay only 1% Sales & Use Tax on all production-related items purchased.
Ohio
Greater Cleveland Film Commission
The state of Ohio allocates $10 million in Fiscal year 2010 and $20 million in Fiscal Year 2011 to provide a refundable credit for film, television and other media production in Ohio. Through the Film Production Incentive, film productions that spend at least $300,000 in Ohio would receive a tax credit of 25% of its Ohio expenditures, up to a maximum of $5 million per production. Those same productions receive a 35% refund for in-state labor.
Western Reserve Film Commission
Ohio legislature is working on a package. Call for more information.
Oklahoma
Oklahoma Film & Music Office
The Oklahoma Film Enhancement Rebate Program offers qualified productions a cash back rebate of up to thirty-seven (37%) of documented expenditures made in Oklahoma directly attributable to film, television or commercial production. To be eligible for a rebate payment, the budget for the project(s) must be at least $50K, with a minimum of $25K in Oklahoma expenditures. The rebate is currently capped at $5M per year.
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P-O-P TAX EXEMPTION: Qualified productions can apply for the Oklahoma Sales Tax Exemption, a point-of-purchase exemption on sales taxes paid for property or services to be used in productions. There is no minimum budget or expenditure requirement to take advantage of this incentive. The sales tax refund is for state and local sales taxes paid by a qualifying purchaser of such items for use in an eligible production. The state's current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% to 4%. The Oklahoma Film & Music Office maintains a complete listing of current tax rates.
TAX CREDIT FOR OKLAHOMA FILM & MUSIC PROJECTS : 25% tax credit when profit of an Oklahoma film or music project is reinvested into a second Oklahoma film or music project. Credit cannot exceed Oklahoma taxpayer's liability. Credit is non-assignable.
Oregon
Oregon Film & Video Office
20% Rebate on all goods/services paid to Oregon vendors: No per production cap, includes any cost related to production as long as it is paid to an Oregon-based
company.
16.2% Rebate on all production payroll for work done in Oregon: No per production cap, covers all employees, including both Oregon and non-Oregon
residents.
No Sales Tax: No sales tax on anything. No paperwork to fill out, no certificates needed, Oregon simply doesn’t have one!
Fee-free State Parks: 231 state parks covering 96,000 acres of fantastic Oregon scenery, including 362 miles of Pacific shoreline, all fee-free for film productions.
Lodging Taxes Waived: For rooms held longer than 30 days.
Pennsylvania
Greater Philadelphia Film Office
Pennsylvania will provide up to a 25% Film Production Tax Credit for film production expenses incurred in the Commonwealth. The 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 percent of the total production expenses must be incurred in Pennsylvania. A qualified PA expense is generally on that is subject to PA taxes. There are no per project budget minimums and no per project caps. Applications can be filed no sooner than 90 days prior to the start date of principal photography in PA. Applications will be considered in the order in which they are received.
Qualified projects will be awarded credits available under the $60 million tax credit allocation available for FY10-11 (The $42 million allocation of tax credits through fiscal year end June 30, 2010 has been fully subscribed).
Fee-Free Locations
Hotel Tax Exemption
Free Police Services
Please go to: http://www.film.org/film/government_incentives for complete details.
Pennsylvania Film Office
Pennsylvania Film Production Tax Credit Incentive
Pennsylvania will provide up to a 25% transferable Film Production Tax Credit for film production expenses incurred in PA. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. To qualify, 60 percent of the total production expenses must be incurred in Pennsylvania. No more than $75 million per fiscal year can be awarded.
HOTEL TAX EXEMPTION:
No hotel tax for stays in excess of 30 days or more.
FREE USE OF STATE-OWNED PROPERTY:
Except for extraordinary activities, no department or agency of the Commonwealth may charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of State-owned property for the purpose of making commercial motion pictures. We invite you to contact the Pennsylvania Film Office for further explanation of this program.
For further information visit http://www.filminpa.com
Pittsburgh Film Office
PENNSYLVANIA FILM TAX CREDIT INCENTIVE
Pennsylvania will provide up to a 25% Film Production Tax Credit for film production expenses incurred in the Commonwealth. The 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 percent of the total production expenses must be incurred in Pennsylvania. A qualified PA expense is production a production expense that is subject to PA taxes. There are no per project minimums and no per project caps. Applications can be filed no sooner than 90 days prior to the start date of principal photography in PA. Applications will be considered in the order in which they are received.
Qualified projects will be awarded credits available under the $60 million tax credit allocation available for FY10-11 (The $42 million allocation of tax credits through fiscal year end June 30, 2010 has been fully subscribed)
HOTEL TAX EXEMPTION
No hotel tax for stays in excess of 30 days or more.
FREE USE OF STATE-OWNED PROPERTY
Except for extraordinary activities, no department or agency of the Commonwealth of Pennsylvania may charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of State-owned property for the purpose of making commercial motion pictures.
PR
Puerto Rico Film Commission
40% Tax Credit
South Carolina
South Carolina Film Commission
SC offers a CASH REBATE - NOT a cumbersome TAX CREDIT. SC reserves your rebate once your project is qualified. The rebate may be claimed as early as 30 days after final audit, enabling the producer to utilize the cash for post-production.
Summary of SC's incentive program:
20% Wage Rebates - on the wages of all actors and sc residents subject to SC withholding tax and earning less than $1,000,000. South Carolina also offers wage rebates on non-resident crew of 10% which are capped at $3500.00 per crew member
30% Supplier Rebates- on ALL in-state expenditures
Sales and Accommodations Tax EXEMPTIONS offer an ADDITIONAL 5-8.5% point-of-purchase savings on all SC purchases - including hotels!
Fee-free state properties - Contact us for details
Tennessee
East Tennessee Television & Film Commission
Inquire about local and state filming and television incentives.
Memphis & Shelby County Film & Television Commission
Please contact us for information about available filming incentives.
Tennessee Film, Entertainment & Music Commission
Comprehensive NEW incentive program effective now. CASH REBATE! Multiple plans can be combined for up to 32% return! 17% program is combined with 15% HQ plan. HQ plan includes P&A. Please contact us for details or see website for current info.
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17% FILM/TV PRODUCTION REBATE
A 17% rebate, generally calculated upon the total qualified production expenditures in the State of Tennessee (“Qualified Expenses”), to production companies headquartered outside of the state who incur at least $500,000 of such expenses within a 12 month period and production companies headquartered within the state who incur at least $150,000 of such expenses within a 12 month period. (Payments to individuals have a $250,000 salary cap.)
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•HEADQUARTERS LOCATION
A 15% refund calculated upon Qualified Expenses that are necessary for the production of a theatrical film or television project in Tennessee. In order to qualify for the 15% refund the production company must be headquartered in Tennessee and it or its subsidiary must incur at least $1,000,000 in qualified expenses in the state. Also covers P&A.
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•OTHER INCENTIVES
Free use of State-owned property, Hotel Tax Exemption and Ground Transportation Waivers.
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•Please visit our website for additional info.
Texas
Dallas Film Commission
Texas' Production Grant program and upfront, hassle free tax exemption on items related to production. State tax rebated on hotel stays of 30 days or more. Dallas' low cost permits (when required). Skilled, hard working crew. Low cost diverse locations. Large infrustructure with resourses rarely found between the coasts in the 4th largest metropolitain area in the USA. We are offer a very cost effective bottom line.
El Paso Film Commission
Grant. Upon eligiblity, 5-15% of qualifying local spend or 8-25% of wages paid to Texas residents if > 25% of filming days are in "underutilized areas," the grant is increaded by 2.5% for the local spend option or 4.25% if the wage option is selected; the incentive is tiered based on local spend. For further details, log on to web site.
Houston Film Commission
Texas Film Commission
The Texas Moving Image Industry Incentive Program offers qualifying feature films, television programs, commercials and video game projects the opportunity to receive a payment of 5-17.5% on eligible Texas spending upon completion of a review of their Texas expenditures. Texas also offers up-front sales tax exemptions on most items rented or purchased for direct use in production; as well as refunds of the 6% State Occupancy Tax on hotel rooms occupied for more than 30 consecutive days; and refunds on Fuel Tax paid on fuel used off-road.
Utah
Moab To Monument Valley Film Commission
Park City Film Commission
The State of Utah offers film incentives.
Utah Film Commission
Effective July 1, 2009 through July 1, 2010, the MOTION PICTURE INCENTIVE FUND, will give a post-performance rebate of production dollars spent in the state of Utah. An approved production will be rebated 20% on every dollar spent in the State of Utah. A production must spend a minimum of $1,000,000 in the state to qualify. Starting July 1, 2009 the State of Utah will offer a 20% tax credit or a 20% cash rebate for qualifying productions.
The SALES AND USE TAX EXEMPTION allows film, television and video productions to take a sales tax exemption at the point of sale on machinery and equipment. The TRANSIENT ROOM TAX EXEMPTION is an exemption for sale and use tax and all sales-related taxes for accommodation charges for a stay of 30 consecutive days or longer.
Utah Valley Film Commission
We have an incentive for productions that use hotel rooms in Utah Valley.
Vermont
Vermont Film Commission
Vermont strives to make the business climate for filmmakers as appealing as the state itself. In addition to Vermont’s beautiful countryside, picturesque towns and classic four-season weather, the state also offers valuable incentives to filmmakers. Vermont’s two longstanding tax incentives, hotel stays of 30 days are tax-free, as they have long been, and sales and use tax is exempt on goods and services used in the making of a film, television or commercial. Also, out of state performers are guaranteed to pay no more income tax in Vermont than they would in their home state, including none if their home state has no income tax.
Virginia
Virginia Film Office
Virginia’s Motion Picture Opportunity Fund offers a performance–based incentive that provides a cash rebate at the Governor’s discretion. The state’s new media incentive legislation took effect July 1, 2009 and will benefit the Motion Picture Opportunity Fund. The legislation provides for a fee on all movie and video game rentals in Virginia hotels and motels.
Rebates are awarded based on several factors including length of filming in the Commonwealth, jobs created, trainees hired, and goods and services purchased. The rebate will be paid to qualified production companies after physical production and upon completion of a report of Virginia expenditures. Additional state incentives include an exemption from state sales and use taxes as well as an exemption from hotel taxes for stays of 30 days or more in some localities. In most cases, state-owned locations are provided free of charge.
The Film Office assists in negotiating other free or low cost locations that have historically resulted in significant savings to productions shooting in the state.
Washington
WashingtonFilmWorks
Offering up to a 30% return on all qualified in-state expenditures (including Washington based labor and talent), WashingtonFilmWorks offers cash back in 30 days after submitting Completion Packages. In order to qualify the production company must meet the following in-state spending thresholds:
- $500,000 Feature Films
- $300,000 Television
- $150,000 Commercials
WashingtonFilmWorks is now accepting applications year round and has $8M to offer in 2009.
ADDITIONAL FINANCIAL INCENTIVES
State Sales and Use tax off rental equipment, services and all taxes off vehicles used in production
Seattle permits $25/day INCUDING city owned property.
West Virginia
West Virginia Film Office
TRANSFERABLE TAX CREDITS (up to 31% of in-state spend)
SALES TAX EXEMPTIONS (on purchases, rentals, and services)
LODGING TAX EXEMPTIONS (on both state and local taxes)
RIVER ON DEMAND™
The flow of the Gauley River can be modulated to suit production and is a complimentary service made possible by the drawdown of Summersville Lake by the U.S. Army Corps of Engineers, Huntington District.
Wyoming
Wyoming Film Office
The Film Industry Financial Incentive (FIFI) program provides a cash rebate for production companies of up to 15% on dollars spent in the State of Wyoming. The production company must spend a minimum amount of $500,000 to qualify and then meet additional criteria to determine the rebate percentage between 12%-15%.
Qualified expenditures generally include, but are not limited to:
• Wages, salaries, or other compensation for technical and production crews, directors, producers, performers and extras who are residents of this state.
• Expenditures on goods and services in Wyoming for preproduction, production, post-production, digital media effects services, rental equipment, meals, lodging, sets, and set construction.
Rebate percentage between 12% and 15% based on the following criteria:
• Wyoming storyline (full 15% rebate)
• Behind the scenes footage highlighting Wyoming locations (up to 14% rebate)
• Wyoming props and product placement (up to 13% rebate)
• Filmed in Wyoming credit (minimum 12% rebate)
• Other promotional opportunities that provide Wyoming tourism value could be negotiated to determine rebate percentage.
Additional Incentives
Lodging tax is waived for hotel/motel stays in excess of 30 days.
The Wyoming Film Office has asked Wyoming businesses to offer production companies filming in Wyoming an additional 10% discount on production related services.
Check web site for more information about filming in Wyoming-
