Film and TV Tax Incentives: A State-by-State Guide


by Bryn Elise Sandberg

Incentives won’t be the only factor for producers deciding where to base projects as anti-LGBT laws in the South are sure to be a hot topic at the Association of Film Commissioners International’s Locations & Global Finance Show, taking place April 21-23 at the Marriott Burbank Convention Center.

Alabama Incentive: 25% of expenses (35% for resident labor). Minimum spend: $500,000

Arkansas Incentive: 20%, plus 10% for below-the-line resident labor. Minimum spend: $200,000

California Incentive: 20% (25% for indie films), plus 5% for specified expenditures. Minimum spend: $1 million

Colorado Incentive: 20%. Minimum spend: $100,000 for Colorado-based production company, $1 million for out- of-state production company

Connecticut Incentive: 10% (for $100,000-$500,000 in-state expenses), 15% ($500,000-$1 million), 30% ($1 million-plus). Minimum spend: $100,000

District of Columbia Incentive: 42% (taxed production expenses), 21% (untaxed production expenses), 30% (below-the-line resident labor). Minimum spend: $250,000

Georgia Incentive: 20%, plus 10% for screen credit. Minimum spend: $500,000

Hawaii Incentive: 20% (Oahu), 25% (neighbor islands). Minimum spend: $200,000

Illinois Incentive: 30%, plus 15% for resident labor from underemployed areas. Minimum spend: $100,000

Kentucky Incentive: 30% (35% for resident labor and economically distressed areas). Minimum spend: $250,000

Louisiana Incentive: 30%, plus 10% for resident labor. Minimum spend: $300,000

Maine Incentive: 5% tax credit; 10% rebate for nonresident labor, 12% rebate for resident labor. Minimum spend: $75,000

Maryland Incentive: 25% for film, 27% for TV. Minimum spend: $500,000

Massachusetts Incentive: 25%. Minimum spend: $50,000

Minnesota Incentive: 20% (productions under $1 million in metro areas), 25% (above $1 million or at least 60% outside metro areas). Minimum spend: $100,000

Mississippi Incentive: 25% (30% for resident cast and crew), plus 5% for U.S. veterans. Minimum spend: $50,000

Montana Incentive: discretionary grant, up to 15% (if 50% of project shot in state). Minimum spend: $300,000

Nevada Incentive: 15% (12% for nonresidents), plus 5% if crew is more than 50% residents, 5% outside Clark County. Minimum spend: $500,000

New Mexico Incentive: 25% for film, 30% for TV, plus 5% for resident crew wages if filming at least 10 days at qualified facilities (15 days if over $30 million). Minimum spend: $0

New York Incentive: 30%, plus 10% for below-the-line wages in select upstate counties for productions over $500,000. Minimum spend: $0

North Carolina Incentive: 25% of expenses (capped at $5 million). Minimum spend: $5 million

Ohio Incentive: 25% (35% for resident labor). Minimum spend: $300,000

Oklahoma Incentive: 35%, plus 2% if $20,000-plus spent on music created in-state. Minimum spend: $50,000

Oregon Incentive: 20% on goods and services, 10% on wages, plus 6.2% for productions over $1 million. Minimum spend: $750,000

Pennsylvania Incentive: 25%, plus 5% for projects intended for a national audience and filmed at qualified facilities. Minimum spend: 60% of budget incurred in-state

Puerto Rico Incentive: 40% (20% for nonresident labor). Minimum spend: $50,000

Rhode Island Incentive: 25%. Minimum spend: $100,000

South Carolina Incentive: 20% (25% for resident labor, 30% for in-state vendor expenses). Minimum spend: $1 million

Tennessee Incentive: 25% of resident labor and in-state vendor expenses. Minimum spend: $200,000

Texas Incentive: 5% (for $250,000-$1 million films), 10% ($1 million-$3.5 million), 20% ($3.5 million-plus), plus 2.5% for economically distressed areas. Minimum spend: $250,000

Utah Incentive: 20%, plus 5% for a) $1 million-plus films with 85%-resident cast and crew, or b) $7.5 million-plus films with 70%-resident cast and crew, 51% rural spend or significant Utah promotion. Minimum spend: $200,000

Virginia Incentive: 15% (20% for economically distressed areas), plus 10% on resident labor (for $250,000-$1 million films) or 20% on resident labor ($1 million-plus). Discretionary grant also available. Minimum spend: $250,000 (no minimum for grant)

Washington Incentive: 30% for film, 35% for TV series with six or more episodes (15% for nonresident labor). Minimum spend: $500,000 for film, $300,000 for TV

West Virginia Incentive: 27%, plus 4% if employing at least 10 residents full time. Minimum spend: $25,000

Wyoming Incentive: 12% (13% for in-state props and product placement, 14% for in-state behind-the-scenes footage, 15% for Wyoming-set storyline). Minimum spend: $200,000

http://www.hollywoodreporter.com/news/film-tv-tax-incentives-a-885699

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