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!