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!