Tax Credits - District of Columbia

http://www.filmproductioncapital.com/film-tax-credits-district-of-columbia.html
District of Columbia Highlights:
- Refundable grant of the lesser of either 10% of qualified expenses incurred in DC or 100% of sales and use tax paid to the District.
- Salaries included, but fringe benefits are not.
- $500K minimum spend and 5+ days filming in DC.

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