Tax Credit - Pennsylvania

http://filminpa.com/incentives/
Pennsylvania offers a 25% Tax Credit to films that spend at least 60% of their total production budget in the Commonwealth. Eligible projects include: feature films, tv films, tv talk or game show series, tv commercials, and tv pilots or episodes intended as programming for a national audience. Applications can be filed up to 90 days prior to the start date of principal photography.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Oregon

http://oregonfilm.org/incentives/
Oregon's incentive programs rebate 20% of your Oregon-based goods and services, and an additional cash payment of up to 16.2% of wages paid to production personnel. These incentives are cash rebates as opposed to tax credits.

Oregon also has no sales tax.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Oklahoma

http://www.oklahomafilm.org/DesktopDefault.aspx?tabindex=2&tabid=6
The Oklahoma Film Enhancement Rebate 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.
The company must have a minimum budget of $50,000 and spend $25,000 in Oklahoma.
The company must provide proof of complete financing prior to commencement of principal photography. If the film is not bonded, no rebate money will be released until evidence is provided that all Oklahoma crew and vendors have been paid, along with evidence that there are no liens against any production company in the state of Oklahoma.
General liability insurance with minimum coverage of $1 million, and workers’ compensation policy pursuant to state law are required.
Rebate is payable beginning July 1 following the fiscal year in which documented expenditures were made.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Ohio

http://taxcredit.discoverohiofilm.com/
On Friday, July 17, 2009, Governor Ted Strickland signed into law Ohio budget bill (HB 1) including Sec. 122.85 which creates a Film Tax Credit for Ohio.

The bill provides for a refundable credit against the corporation franchise or income tax for motion pictures produced in Ohio. The term “motion picture,” as utilized within the context of the legislation, is broadly defined and means entertainment content created in whole or in part within the State of Ohio for distribution or exhibition to the general public.

The tax credit is equal to 25 percent of non-wage and nonresident wage Ohio production expenditures and 35 percent of Ohio resident wage production expenditures.

Up to $5 million in credits is available per production.
A total of $30 million in credits are available in the FY 2010-2011 biennium, with $10 million of the total available in FY 2010 and $20 million available in FY 2011.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - North Dakota

http://www.film.ca.gov/Incentives.htm
How the Tax Credit Works
Qualified taxpayers are allowed a credit against income and/or sales and use taxes, based on qualified expenditures, for taxable years beginning on or after January 1, 2011. Credits applied to income tax liability are not refundable. Only tax credits issued to an "independent film" may be transferred or sold to an unrelated party. Other qualified taxpayers may carryover tax credits for 5 years and transfer tax credits to an affiliate.

What Types of Productions Qualify for the Program?
To apply for the California Film and Television Incentive Program, a "qualified motion picture" must be one of the following:

(Eligible for 20% Tax Credit):

Feature Films ($1 million minimum - $75 million maximum production budget)
Movies of the Week or Miniseries ($500,000 minimum production budget)
New television series licensed for original distribution on basic cable ($1 million minimum budget; one-half hour shows and other exclusions apply)
(Eligible for 25% Tax Credit):

A television series, without regard to episode length, that filmed all of its prior seasons outside of California.
An "independent film" ($1 million - $10 million budget that is produced by a company that is not publicly traded and that publicly traded companies do not own more that 25% of the producing company.)
A "qualified motion picture" must also meet the following conditions:

75% test (production days or total production budget) in California
Application must be submitted at least 30 days prior to commencement of principal photography
Once an application is approved, principal photography must begin within 180 days
How much was allocated to the program?

$100 million annually beginning fiscal year 2009/2010 through fiscal year 2013/2014
A minimum of $10 million of the annual funding is available for independent films each year.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - North Carolina

http://www.ncfilm.com/incentives-benefits.html
North Carolina’s film incentive is a refundable tax credit; Eligible productions receive a
check for the full value of their refund.
Eligible productions are required to file Intent to Film with the North Carolina Film Office
prior to production.
Credit may not exceed $7.5M (~$30M in-state spend)
Eligible productions include film, television, direct-to-video/DVD features, episodic
television series, television mini-series, theatrical, animation productions, and commercials.
For purposes of this tax credit, an episodic TV series is considered one (1) production.
Spending for goods (fuel, food, airline tickets, etc) purchased or leased from an NC
business is eligible for the tax credit if purchased in NC for an NC production. On goods
purchased for $25k or more, the amount included as a qualifying expense is the purchase
price less the fair market value of the goods at the time of production is completed.
The cost of production-related insurance qualifies.
Compensation and wages paid to employees for services performed in NC on
which withholding payments are remitted to the NC Department of Revenue are
eligible for the tax credit regardless of whether paid to residents or non-residents.
Wages up to $1,000,000 will qualify
Loan-outs are required to pay 4% withholding on compensation.
Payments for per diem and fringe benefits are eligible to the extent they are
included in the recipient’s taxable wages subject to withholding.
Incentive is extended to January 1, 2014.
North Carolina must receive on-screen credit.
North Carolina does not charge filmmakers for use of
state-owned property.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - New York

http://www.nyc.gov/html/film/html/incentives/made_ny_incentive.shtml
Tax Credit – For films and television productions that complete at least 75% of their stage work in New York City.

- 5% refundable tax credit from NY City
- Incentive is based on NY production costs

Marketing Credit - For film and television productions that complete 75% of their work in New York City. Outdoor media valued at 1% of NYC production costs will be offered to participating productions for co-branded advertising related to the “Made in NY” production.

- Bus shelters
- Broadcast on New York City Media Group Assets:
NYC TV (reach: 8 Million Households in tri-state area)

In conjunction with the marketing credit, a Cultural Benefit allows productions to make a cultural donation equal to .1% of their production costs, to a not-for-profit cultural institution of their choice, in exchange for the marketing credit. The donation would be made in the name of talent or an executive associated with the project, and is intended to support the theatrical, film, writing, and other local arts institutions that nurture upcoming talent and strengthen the City’s creative community.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - New Mexico

http://www.nmfilm.com/filming/incentives/
25% FILM PRODUCTION TAX REBATE
New Mexico offers a 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.

FILM INVESTMENT LOAN PROGRAM
New Mexico offers a loan, with participation in lieu of interest, up to $15 million per project, (which can represent 100% of the budget) for qualifying feature films or television projects. Terms are negotiated and budget must be at least $2 million.

NO STATE SALES TAX
Not to be used in conjunction with the 25% tax rebate.
Type 16 Nontaxable Transaction Certificates (NTTCs) work much like grocery-store coupons. A certificate is presented at the point of sale and no gross receipts tax (sales tax) is charged. (Used primarily for commercials & PSAs)

FILM CREW ADVANCEMENT PROGRAM
New Mexico offers a 50% reimbursement of wages for on-the-job training of New Mexico residents in advanced below-the-line crew positions. New Mexican Supervisors and Keys have the opportunity to hire and mentor qualifying NM crew in advanced positions for this program.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - New Jersey

http://www.njfilm.org/

20% TAX CREDIT PROGRAM FOR FILMMAKERS

New Jersey offers a tax credit in an amount equal to 20% of qualified production expenses, available to production companies meeting certain criteria, chiefly:

(1) At least 60% of the total expenses of a project, exclusive of post-production costs, will be incurred for services performed and goods used or consumed in New Jersey.

(2) Principal photography of a project commences within 150 days after the approval of the application for the credit.

Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - New Hampshire

http://www.nh.gov/film/commission.htm

No tax credit is offered in the state of New Hampshire.
Remember to exclude tax credits from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Nevada

http://www.nevadafilm.com/index.php

No tax credit is offered in the state of Nevada.
Remember to exclude tax credits from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Nebraska

http://www.neded.org/content/view/515/1254/

No tax credit is offered in the state of Nebraska.
Remember to exclude tax credits from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Montana

http://www.montanafilm.com/incentives1.htm
-14% BACK ON MONTANA CREW AND TALENT SALARIES and 9% BACK ON PRODUCTION-RELATED EXPENDITURES MADE IN MONTANA.

-NO SALES TAX.

- FREE OFFICE FURNITURE

-GOLDEN HOUR IS THREE HOURS LONG which means you can get more done in less time, allowing you to finish ahead of schedule with more production value than anywhere else.

-FREE TRAFFIC SIGNAGE

-ACCOMMODATIONS TAX EXEMPTION: Production companies staying longer than 30 days at the same hotel/motel are exempt from the 7% bed tax.

-LICENSING EXEMPTIONS: Out-of-state commercial vehicles and equipment used exclusively in the production of motion pictures, television, or commercials are exempt from licensing requirements for 180 consecutive days.

-EXPERIENCED CREW with impressive feature and commercial experience that’s two deep statewide.

-NO MINIMUM SPEND REQUIRED.

-NO CAP ON THE INCENTIVES

-YOU CAN AVERAGE AROUND 70 MILES PER HOUR between locations so you can shoot an urban scene in the morning and a remote setting in the evening.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Missouri

http://www.missouribusiness.net/film/incentives.asp
Purpose
State Tax Credits are issued to a qualified film production company for up to 35 percent of the amount expended in Missouri (or up to 30 percent for qualifying out-of-state cast and crew when Missouri income taxes are withheld) for production or production-related activities to facilitate film production in Missouri.

Eligible applicants
Any film production company with an expected instate expenditure budget of at least $100,000 for films more than 30 minutes in length and at least $50,000 for films less than 30 minutes in length.

Eligibility criteria
A film production company claiming the credit must first apply to the Department of Economic Development. A particular film will be eligible to receive the tax credit based on the amount of funds still withstanding for that particular year. Prior to the approval, the department will also look at the economic impact in determining whether the particular project would be a good fit for the tax credit.

Program benefits/eligible uses
This tax credit can be applied to:

Ch. 143 – Income tax, excluding withholding tax
Ch. 148 –
Bank Tax
Insurance Premium Tax
Other Financial Institution Tax
This credit's special attributes:

Carry forward five years
Sellable or transferable
Only those Missouri expenditures necessary for the production of the film are eligible. Such expenditures may include, but are not limited to, the costs of labor (Missouri residents only), services, materials, equipment rental, lodging, food, location fees and property rental.

Funding limits
The entire film production tax credit program is capped at $4.5 million.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Mississippi

http://www.visitmississippi.org/film/
Mississippi Investment Rebate
A production company that has an approved project is eligible for a 20% rebate of their
base investment (local spend) in Mississippi. The base investment is based on production
expenditures in Mississippi, including, but not limited to:

• Purchases of goods and services from Mississippi vendors, including legal and
insurance costs;

• Costs of services directly related to the project of a local payroll company;

• Fees directly associated with setting up a local production LLC for the project;

• Costs of the rental or purchase of equipment from an out-of-state equipment
company that has established a local office in Mississippi, or from a Mississippi
production company/vendor with a vendor/license agreement with an out-of-state
company, or if a Mississippi production company/vendor provides equipment
rented from an out-of-state company;

• Payments made to local travel agencies for airfares directly related to the project
in Mississippi where travel is to/from Mississippi, New Orleans, Memphis, or
Mobile

Resident Payroll Rebate
A production company that has an approved project is eligible for a 25% rebate on
payroll paid to resident cast and crew whose wages are subject to Mississippi Income Tax
Withholding and for that portion of their salary for the project up to and including $1
million. (To qualify, the employee must live in Mississippi, or maintain a home here and
spend more than 6 months in the state.) For purposes of this program, payroll means
salary, wages, or other compensation including related benefits paid to employees upon
which Mississippi income tax is due and has been withheld.

Non-Resident Payroll Rebate
A production company that has an approved project is eligible for a 20% rebate on
payroll paid to non-resident cast and crew whose wages are subject to Mississippi Income
Tax Withholding and for that portion of their salary for the project up to and including $1
million. For purposes of this program, payroll means salary, wages, or other
compensation including related benefits paid to employees upon which Mississippi
income tax is due and has been withheld.

Sales and Use Tax Exemptions

Items used directly in the production of a film are exempt from the state’s 7% sales and
use tax, pursuant to Section 27-65-101 of the Mississippi Code of 1972. Items must be
used on location to qualify for the exemption.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Minnesota

http://mnfilmtv.org/incentives
Snowbate, Minnesota's Film Jobs Production Program, is back and better than ever. Snowbate is a reimbursement of 15% to 20% of Minnesota production expenditures. The incentive is available to feature films, national television or internet programs, commercials, music videos and documentaries.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Michigan

http://www.michigan.gov/filmoffice/0,1607,7-248-46457---,00.html
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.

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.

Who qualifies for 30%?

Compensation payments made by a production company to below the line personnel who were not residents of
Michigan for at least 60 days before approval of the agreement between the production company and the
Michigan Film Office will be “qualified personnel expenditures” eligible for a 30% credit.

Who qualifies for 40%?
Compensation payments to above the line personnel regardless of residency, as well as compensation payments
made to below the line personnel who were residents of Michigan for 60 days or more before approval of the
agreement between the production company and the Film Office, will be direct production expenditures eligible
for a 40% – 42% credit.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Massachussetts

http://www.mafilm.org/tax-credits/
3 Types of Tax Credits:

1. Sales & Use Tax Exemption
2. Transferable 25% Payroll Credit
3. Transferable 25% Production Expense Credit

Minimum spend of $50,000.
Massachusetts is also the only state in the country that allows filmmakers to take their credits either as a direct rebate at 90% of the face value (guaranteed), or to sell them at market rate—whichever is more favorable.
Remember to exclude the tax credit from your from film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Maryland

http://www.marylandfilm.org/incentives.html
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. Employees earning $1 million or more are excluded. 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 have 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.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Maine

http://www.filminmaine.com/incentives/default.aspx

Maine Attraction Certified Media Wage Reimbursement and Income Tax Credit FAQs
What is included in the program?
The Maine Attraction Film Incentive program, approved in 2006, includes two
components.
1. A wage reimbursement program for certified media productions.
2. An income tax credit program for investment in certified media productions.

What does the Certified Media Wage Reimbursement offer to producers?
The program offers producers of a certified media production or productions a partial
reimbursement of eligible employee wages. 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. For more information on how to apply for reimbursement of eligible wages,
see the Maine Revenue Services web site at www.maine.gov/revenue/forms/credits/2006.htm

What does the Certified Media Income Tax Credit offer?
A certified media production company may qualify for a non-refundable credit equal to
the Maine income tax otherwise due on taxable income related to the certified media
production. For more information on this program, contact the Maine Film Office. Also,
for a copy of the Certified Media Production Credit Worksheet, visit the Maine Revenue
Services web site at www.maine.gov/revenue/forms/credits/2006.htm.
What is a Certified Media Production?
Under this law, an eligible media production is a single-medium or multimedia feature
film, television show or series, video, commercial, photographic project, interactive
computer or video game or other program 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.

Which media productions are not eligible for the Certified Media Production tax
incentives?
(1) A news, current events or public programming show or a program that includes
weather or market reports;
(2) A talk show;
(3) A sports event or activity;
(4) A gala presentation or awards show;
(5) A finished production that solicits funds; or
(6) A production produced by a media production company if records, as required by
18 United States Code, Section 2257, are to be maintained by that media
production company with respect to any performer portrayed in that production.
Does my project have to spend a certain amount in Maine to be eligible?
Yes. A project must spend $250,000 or more on production related expenses in Maine.
But it doesn't have to be on a single project. For example, a production company that
creates two certified projects, each spending $125,000, would be eligible as long as those
projects were produced during a 12-month consecutive period.

What expenses count towards the $250,000 expenditure requirement?
Specific expenses directly incurred during the creation of a media production qualify
towards the requirement. This term includes wages, salaries, commissions and any other
form of remuneration for personal services of individuals employed in the production on
which taxes have been paid or accrued; the cost of construction, operations, editing and
related services, still and motion photography, sound recording and synchronization,
lighting, wardrobe and accessories; and the rental of facilities and equipment, including
location fees.

What expenses do not count towards the $250,000 expenditure requirement?
Expenses incurred in marketing and advertising a media production or in printing or
otherwise disseminating a media production do not qualify.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Shreveport, LA

http://www.shreveport-bossierfilm.com/tax_credit.html
2.5% sales tax rebate - based on expenditures within Shreveport's city limits (application process and rules apply)

Basic Cap - $150,000.00 total to any individual project or production for new productions by a production company which has not previously received any City of Shreveport incentives.
Subsequent Productions- $165,000.00 for a production company which brings a subsequent production to the City of Shreveport within twelve months of completion of the prior project.
The funding cap shall be increased by $10,000 for productions which utilize a Caddo Parish-based post production company.
1.5% sales tax rebate - based on expenditures within Caddo Parish (application process and rules apply)

Basic Cap - $20,000.00 total to any individual project or production for new productions by a production company which has not previously received any Caddo Parish or municipalities lying therein within the last twelve months.
Subsequent Productions- $22,000.00 for a production company which brings a subsequent production to Caddo parish within twelve months of completion of the prior project.
The funding cap shall be increased by $1200.00 for productions which utilize a post production company located within Caddo Parish or any of the municipalities lying therein.
Resolution passed for the Mayor to suspend certain provisions of city ordinances to grant temporary approval for uses of film production
Permitting: No charge for film and construction permit fees for set builds (Caddo-Bossier Parish)
Free Locations for most of our city and parish (Shreveport and Bossier) buildings
Free water for filming special effects - (City of Shreveport city limits) - exception wave tank
Easy and simple permitting – no permit fees
Assistance with DOTD permitting

Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credits - Jefferson Parish, LA

http://www.filmjeffersonla.com/incentives.html
3% Local Cash Rebate
3% of qualified local spend, including payroll for residents & lodging

Project Criteria
Minimum local spend: $150,000
Must have either production office or soundstage / alternative filming facility in Jefferson Parish
Project Caps
$100,000 per-project cap for new productions
$115,000 per-project cap for subsequent productions within 12 months of completion of previously-incentivized project
$10,000 cap increase if both production office and sound stage are in Jefferson Parish
Location
Jefferson is adjacent to New Orleans and is part of the New Orleans Production Hub.

Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!