Tax Credit - AUSTRALIA, VICTORIA

http://film.vic.gov.au/www/html/35-incentives.asp
The Australian Government provides tax incentives for film and television in Australia through the Australian Screen Production Incentive scheme. The incentives are available in three mutually exclusive strands.

1. Location Offset
The Location Offset provides a 15% rebate on qualifying expenditure to large budget film and television productions which film in Australia. The Location Offset is available to productions with a minimum qualifying Australian expenditure of AU$15 million. Australian spends between AU$15 million and AU$50 million must represent 70% of the production's total budget.

2. Post/Digital/VFX Offset
The Post Production, Digital and Visual Effects Offset provides a 15% rebate to projects that spend at least AU$5 million on post, digital and VFX works in Australia regardless of whether the production was shot in Australia.

3. Producer Offset
The Producer Offset is available for producers of Australian film and television projects and is available to feature films at 40% of qualifying expenditure and to programs other than feature films (TV series, mini-series or telemovies, short-form animations, non-feature documentary or direct-to-DVD or web-distributed programming) at 20% of qualifying expenditure as set out in the legislation and guidelines.

Projects must be deemed to have Significant Australian Content (SAC) in order to be eligible for this incentive. Screen Australia, formerly the Film Finance Corporation Australia, determines eligibility for SAC.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - AUSTRALIA, SOUTH AUSTRALIA

http://www.safilm.com.au/Content.aspx?p=69
Payroll tax exemption
A payroll tax exemption on eligible productions shot in SA reduces the film’s payroll total by approximately 4.95 per cent. Note that this is an up-front exemption, not a rebate. To be eligible for the exemption, projects must be produced wholly or substantially within South Australia, employ SA residents, and provide significant economic benefits to the State.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - AUSTRALIA, QUEENSLAND

http://www.screenqueensland.com.au/pftc/funding/content.asp?pageid=660&top=2&menuparent=641
How much will be provided and in what form?

1. Location Scouting - a grant up to a certain amount based on the anticipated Queensland spend. Support through the scouting programme is available for projects prior to commencement of pre production and prior to or during financing.

2. Labour and Heads of Department Incentives - Australian Productions (includes projects that are eligible to apply for the producer offset) - grants up to a maximum amount based on the anticipated Queensland spend.

(a) Labour Incentive

12.5% of the basic salary/wage costs (other than rebatable payroll tax) of bona fide Queensland cast and crew employed on the production. There is a remuneration package ceiling of $2,500 per week per employee. Employees earning in excess of this amount are included with the incentive calculated by reference to the ceiling rate. The incentive is capped and linked to Queensland production expenditure. Thresholds are determined by the location of the production company's usual place of business:

Production companies based in Queensland:

- Queensland expenditure A$1m - $3m - maximum A$15,000;
- Queensland expenditure A$3m-$9.99m - maximum A$50,000;
- Queensland expenditure A$10m-$14.99m - maximum A$75,000;
- Queensland expenditure A$15m+ - maximum A$100,000.

Production companies based interstate:

- Queensland expenditure A$5m-$9.99m - maximum A$50,000;
- Queensland expenditure A$10m-$14.99m - maximum A$75,000;
- Queensland expenditure A$15m+ - maximum A$100,000.


(b) Heads of Department Incentive

Applicants may be eligible for up to two incentives, based on the following thresholds:

- Queensland expenditure A$5m - one Head of Department incentive of A$25,000;
- Queensland expenditure A$10m -two Head of Department incentives totalling A$50,000.

Each eligible Head of Department must:

- Be directly employed by the production for a minimum ten (10) week period;
- Hire a minimum of four (4) bona fide Queensland crew in the department as direct subordinates.


3. Labour and Heads of Department Incentives - International Productions - grants up to a maximum amount based on the anticipated Queensland spend. International productions with QPE of AU $40m+ are eligible to apply for a production attraction grant. Please contact Jess Conoplia, jconoplia@screenqld.com.au, for more details.

(a) Labour Incentive

12.5% of the basic salary/wage costs (other than rebatable payroll tax) of bona fide Queensland cast and crew employed on the production.

There is a remuneration package ceiling of $2500 per week per employee. Employees earning in excess of this amount are included with the incentive calculated by reference to the ceiling rate. The incentive is capped and linked to Queensland production expenditure.

Drama productions (including animation productions):

- Queensland expenditure A$5m-$9.99m - maximum A$200,000
- Queensland expenditure A$10m-$14.99m - maximum A$400,000;
- Queensland expenditure A$15m-$19.99m - maximum A$550,000;
- Queensland expenditure A$20m-$24.99m - maximum A$700,000;
- Queensland expenditure A$25m-$29.99m - maximum A$850,000;
- Queensland expenditure A$30m+ - approach Screen Queensland directly for clarification of the incentive.


Non-drama productions (including reality):

- Queensland expenditure A$5m-$9.99m - maximum A$100,000;
- Queensland expenditure A$10m-$14.99m - maximum A$200,000;
- Queensland expenditure A$15m+ - maximum A$300,000.


(b) Heads of Department Incentive

Applicants may be eligible for up to two incentives, based on the following thresholds:

- Queensland expenditure A$3.5m - one Head of Department incentive of A$25,000;
- Queensland expenditure A$5m -two Head of Department incentives totalling A$50,000.

Each eligible Head of Department must:

- Be directly employed by the production for a minimum ten (10) week period;
- Hire a minimum of four (4) bona fide Queensland crew in the department as direct subordinates.


4. Queensland State Payroll Tax Rebate - Australian and International Productions - rebate up to a certain amount based on the eligible payroll for productions.

- Single project - Queensland expenditure $3.5m;

OR

- Two (2) or more productions with individual Queensland expenditure of $1m and combined Queensland expenditure of $5m, within a four (4) year period, by one (1) production company or production services company (known as bundling).

This rebate is paid directly by the Queensland Office of State Revenue from its funds. Screen Queensland facilitates these claims on behalf of eligible productions.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - AUSTRALIA, NEW SOUTH WHALES

http://www.screen.nsw.gov.au/index.php?page_id=6
New South Whales offers a cash rebate type incentive. The government determines the degree of assistance on a case-
by-case basis, based on the local economic impact. This program has no cap on the potential compensation. The criteria for a project to be eligible is that it is a “Footloose” feature films, telemovies, animation, mini-series, TV series, and unaccompanied post production projects are eligible, with a minimum spend of A$5,000,000 in NSW for production, or A$3,000,000 in NSW for post-production costs.
To be eligible, the tax credit must be filed by an Australian resident company or non-resident with a PE and Australian Business
Number.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - AUSTRALIA FEDERAL

http://www.afc.gov.au/filminginaustralia/taxfins/federal/fiapage_56.aspx
A new Australian Screen Production Incentive was introduced as part of the 2007-08 Federal Budget. It comprises:

a Producer Offset, providing a tax offset of 40 per cent of eligible Australian expenditure to producers of qualifying feature films, and a 20 per cent rate for qualifying television productions, including TV series, documentaries, mini-series. The offset will be delivered through the taxation system and will not be capped. A Producer Offset Fact Sheet is available here: www.ffc.gov.au/producer_offset/.
Location and PDV Offsets for international producers, which replace the previous incentive (the Refundable Film Tax Offset, or RFTO). The new Location Offset provides a 15.0 per cent offset for eligible expenditure. Eligibility for international producers will be extended beyond the criteria for the RFTO to include an alternative but mutually exclusive post, digital and visual effects (PDV) offset, where qualifying expenditure exceeds $5.0 million, whether or not the production is shot in Australia. www.arts.gov.au/arts_culture/film/location_offset.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Wyoming

http://www.wyomingfilm.org/ViewPage.aspx?PageId=354736
The Film Industry Financial Incentive (FIFI) program is a cash rebate program for production companies of up to 15% on dollars spent in the State of Wyoming during a film shoot. The production company would have to spend a minimum amount of $200,000 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 made in Wyoming for the following, providing that each company which provides goods or services is located and doing business in Wyoming:
preproduction, production, post-production, digital media effects services, sets, and set construction.
rental equipment, including, but not limited to, cameras and grip or electrical equipment.
meals, travel, accommodations, and goods used in producing filmed entertainment that is located and doing business in this state.

Rebate percentage between 12% and 15% based on the following criteria:
-Providing a storyline that is set in Wyoming (full 15% rebate)
-Providing additional Wyoming behind the scenes footage highlighting Wyoming locations used in the project (up to 14% rebate)
-Using Wyoming props and product placement (up to 13% rebate)
-Providing a clear statement in the credits that the product was filmed in Wyoming (minimum 12% rebate)
-Other promotional opportunities that provide Wyoming tourism value could be negotiated to determine rebate percentage.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Wisconsin

http://www.filmwisconsin.net/Incentives/Synopsis.asp
The Governor of Wisconsin signed into law a very limited, new refundable credit for the film, television and video game industries. The overall provisions are as follows:

-Fully refundable tax credit - capped at $500,000 per year in total expenditures
-25 percent credit on the salaries and wages paid to Wisconsin residents making $250,000 on the project or less. Salaries and wages to nonresidents are not included.
-25 percent credit on Wisconsin production expenditure purchased in Wisconsin
-15 percent credit on film production company investments
-35 percent of the project's total budget must be spent in Wisconsin to qualify.
-Existing film and video game-related companies that wish to expand the state are eligible for the tax incentives under the company investment credit.
-Establishes application fees
-Lowers the threshold for an accredited production from $100,000 to $50,000
-Extend the eligible timeline for video game projects from 12 to 36 months.
-The proposal eliminates the non-refundable sales tax exemption that existed in previous law.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - West Virginia

http://wvcommerce.org/business/industries/wvfilm/incentives/default.aspx
The West Virginia Film Industry Investment Act provides up to 31% tax credits for in-state spend (27% base, plus 4% for 10 or more resident crew or talent hires). Funded at $10 million annually; no caps; minimum spend of $25,000. Eligible projects include feature length films, TV films and series, commercials, music videos, and commercial still photography. Please visit our pages for guidelines, forms, and overview.

State Sales Tax Exemptions
Purchases and rentals of tangible personal property and purchases of services directly used in production are exempt from state sales tax (6%) (excluding food, beverages, motor fuel). Registration with the Tax Department is required, and with the exception of Sole Proprietors, all vendors must also register with the Secretary of State. To apply for exemption with the Tax Department, complete the Direct Pay Permit application. See also Doing Business in WV for registering with the Secretary of State and learning about other important requirements for doing business.

Lodging Tax Exemptions
Lodging stays at the same facility in excess of 30 consecutive days are exempt from state (6%) and local (varies by region) taxes. This is an automatic exemption and available to anyone; registration with the state is not required.

Fee Free Locations
Filming on most state-owned property is fee-free; in certain circumstances, a fee may be assessed and cost recovery charges may be applied. Permits and proof of liability insurance are required. To maximize cooperation, all filming requests should be first submitted to the Film Office to ensure navigation of the appropriate channels of communication among state agencies. See also Filming Guidelines for additional information.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Washington

http://www.washingtonfilmworks.org/index.php/Filmmakers
Washington Filmworks (WF) provides funding assistance of up to 30% of in-state qualified expenditures (including Washington-based labor and talent). And they will cut you a check within 30 days.

Who qualifies?

To qualify for the 30% return in 30 days incentive program, your production company must meet the following in-state spending thresholds:

$500,000 Feature Films
$300,000 Television
$150,000 Commercials

Washington Filmworks accepts applications year round. Sometimes a response may take up to 30 days.


Which expenditures are eligible?

Funding assistance for the following expenditures when they’re purchased from a Washington State-based business:

Set construction and operations
Wardrobe, accessories, and make-up
Location fees and related services
Photography, sound synchronization, film processing and dailies, and lighting and related services
Rental of facilities and equipment
Renting or leasing of vehicles
o See Sales Tax Exemption for production vehicle rentals
All airfare purchased through a Washington-based business or agency
Insurance coverage and bonding
Per diem received in the state of Washington only
oPer diem may not exceed the IRS rate or the minimum per diem amounts as outlined in applicable collective bargaining agreements
Food and lodging, if purchased from a Washington state-based company
oSee Hotel/Motel Tax Exemptions for additional deductions
Post-production expenditures directly attributable to the qualified production
Other direct costs spent in Washington state directly related to the qualified production in accordance with generally accepted entertainment industry practices
Compensation paid to Washington state residents. This includes wages or salaries, fringe benefits or fees, and health insurance and retirement benefits of Washington State residents for talent, management, and labor.

Which expenditures DO NOT qualify?

Any purchase made outside of Washington State (even if the items are brought into the state for production or purchased from a Washington state-based company)
Any employee compensation for out-of-state residents
All activities and expenses related to marketing of the qualified production including promotional images and poster art
Payment of penalties or fines
Internet purchases made from non-Washington State businesses, even if the delivery location is in WA State
Postage
Cellular phone reimbursements

Which productions are NOT eligible?

Productions of a producer who has – or one or more of the production company’s principals have – a history of previous production problems that create significant doubt, as determined by WF, regarding the producer’s ability to complete a production successfully
News, current events or public programming that is viewer- or listener-supported (or not supported by advertising) or a program that includes weather or financial market reports as a material portion of the program
Talk shows, game shows or contests
Sports events or activities
Awards shows, galas or any production that solicits donations
Political advertising
Video game production
A production produced primarily for industrial, corporate or institutional purposes
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Virginia

http://film.virginia.org/incentives/incentives.aspx
Most of the expenses incurred in the purchase of production-related supplies or equipment is exempt from the state’s 5% sales and use tax. This exemption is realized at the time of purchase and can be obtained by simply submitting a form to the merchant at the time of purchase. No paperwork needs to be filed upon completion of production and no rebates will be sent at the end of the tax year. The exemption is received immediately.
Listed below are some of the major items covered by the Sales and Use Tax Exemption:

Developing film including movie film
Transporting charges that are separately stated
Hotel and motel rooms that are occupied by a guest for 90 or more consecutive days
Repair services for which a separate charge is made
Camera film
Materials used to construct costumes
Materials used to construct props and scenery
Equipment rentals
Design supplies
Heating and Air conditioning used on the set
Scripts
Musical scores
Storyboards
Tapes
Drafting and art tables and supplies.

HOTEL TAX EXEMPTIONS

State Sales Tax Exemption

After 90 days, those staying in a Virginia hotel or motel will be exempt from paying the state's 5% sales tax on the entire stay. You will pay the taxes to the hotel until your stay exceeds 90 days. After that time, you will no longer be charged state sales tax and the amount you have already paid will be credited back to your hotel or motel bill.

Lodging Taxes

Many counties and cities in Virginia charge an additional lodging tax, often referred to as a transient occupancy tax, and the laws governing these taxes vary greatly by locality. As a general rule, however, most localities will exempt residents of hotels and motels from the tax after a stay of 30 days or more.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for sample film budget!

Tax Credit - Vermont

http://www.vermontfilm.com/incentives
Vermont offers basic tax savings for your production. The following are some of the incentives: Hotel tax exemption, sales and use tax exemption and income tax for performers limited to the amount performers would pay in their home states.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Utah

http://film.utah.gov/incentives.htm
The Utah Film Commission offers three incentives for film and television productions.

The Motion Picture Incentive Fund is a 20% post performance rebate of dollars spent in the State of Utah. Starting July 1, 2009, Utah will also offer a 20% tax credit. For productions under one million dollars, there is a 15% cash rebate film incentive available.

The Sales and Use Tax Exemption is an exemption on TV, video and film equipment. The Transient Room Tax is a rebate on hotel accomodations.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Texas

Qualifying Productions:
Feature Films
Documentaries
Episodic Television Series
Television Episodes
Television Movies
Miniseries
Reality Television
Interstitial Television Programming
Nationally Syndicated Talk Show
Program Overview

Tiered incentive payments of 5-15% based on level of Texas spending.*
Option A to choose incentive calculation based on total in-state spending.*
Option B to choose incentive calculation based on wages paid to Texas residents.*
Possible bonus of 2.5% if 25% of production completed in underutilized area for Option A.
Possible bonus of 4.25% if 25% of production completed in underutilized area for Option B.
Texas spending can include eligible pre-production, production and post-production expenditures.
No cap on incentive amount.
Total Qualifying
In-State Spending
(Total TX Spend) Option A Option A + Underutilized Area Option B (TX Wages) Option B + Underutilized Area
$ 250K - $ 1M 5 % 7.5 % 8 % 12.25 %
$ 1M - $ 5M 10 % 12.5 % 17 % 21.25 %
$ 5M + 15 % 17.5 % 25 % 29.25 %
Minimum Qualifications:
$250,000 in Texas spending.
60% of shooting days completed in Texas.
70% of paid crew must be Texas residents.
70% of paid cast (including extras) must be Texas residents.*
* except reality television and talk shows.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Tennessee

The State of Tennessee has developed two incentive plans to create economic and community development and to promote film and television production in the state.
With the combination of the two incentives, your production can receive a possible total of 32% of your qualified Tennessee Spend. (Includes 15% of P&A)
1. Incentive 1 - 17% Film & Television Production
2. Incentive 2 - 15% Headquarters Refund
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - South Dakota

http://www.filmsd.com/
South Dakota currently does not have a tax credit.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - South Carolina

http://www.filmsc.com/
The South Carolina production incentives differ from other states' incentives in that it is a cash rebate, paid to the production company within 30 days of final audit. Other states offer tax credits or tax refunds which require brokers and long waiting periods.

Productions that film in South Carolina and spend at least $1,000,000 in the state can receive up to a 20% cash rebate on in-state employee wages and a 10% cash rebate up to $3500 on out-of-state employee wages. Out-of-state performing artists (including stunt performers) are eligible for the full 20% cash rebate. Additionally, South Carolina offers up to a 30% cash rebate on in-state supplier expenditures if at least $1,000,000 is spent in the state.

The 20% wage rebate applies to any employee of the production whose wages are subject to SC withholding tax and earns less than $1,000,000. The 30% supplier rebate applies to all goods and services acquired from a South Carolina supplier.

In addition, all productions spending over $250,000 in South Carolina are exempt from sales and accommodations taxes and all film productions are eligible to use state properties location fee-free.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Rhode Island

http://www.film.ri.gov/
The state of Rhode Island offers transferable tax credit of 25% of qualifying spend on the film in the state of Rhode Island. There is an annual cap on spend of $15,000,000 but there is not a per project cap. To qualify, you must spend at least 51% of principal photography in the state with a minimum budget of $300,000.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!

Tax Credit - Puerto Rico

http://www.puertoricofilm.com/en/economic-incentives.php
Along with this incentive, Puerto Rico use US currency, commercial, banking and intellectual property laws. Local talent and fiscal autonomy (it haa no federal taxes), make Puerto Rico an ideal destination for many productions.
The 40% tax credit is an incentive calculated on expenditures paid to Puerto Rico residents given in the form of a transferable tax credit. These expenses include equipment, crew, travel (if through a local travel agency), hotels, and any other local expense that may apply, be it above and/or below the line and during pre-production, production and post-production stages.
Payments to Puerto Rico residents mean those made to either a Puerto Rican entity and/or resident that pays taxes in Puerto Rico.

Other Benefits:
Government tax waiver on hotel accommodations
Free government locations are available
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!