U.S. State Feature Film Incentives & Tax Credits: 2012

	A	B	C	D	E	G	I	J	K	L	M	N	O	P	Q	R	S	U	W	Y
1	U.S. State Feature Film Incentives & Tax Credits: 2012
2	Data compiled MAY 2012 by Ray Whitter
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4	This is a non-exhaustive compilation of data with the intent of being a general, non-legal resource.
5	Contact with error corrections @ rewriteitagain@gmail.com
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7	NOTE: PAY ATTENTION! This is a list focusing on FEATURE length films or anything over 30 minutes long.
8	Films under 30 and sometimes 45 minutes, commercials, and videos often have SEPERATE conditions that apply to them.
9						Although a state's annual cap may not be listed that certainly doesn't mean there isn't one.
10	Almost always, even states without Film incentives, still require state permitting and/or registration.					And there's no way on Earth for me to keep a running tab on which states are tapped-out or not.								NOTE: Often when only a single "Expenses" percentage is given it also covers employee wages, resident and non-resident.
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12						Statewide	Project	Per Project						Percent Reimbursement/Rebate				Credit or
13						Annual Cap	Period, Months	Minimum		Maximum				Expenses	Resident Employees			Rebate?		Rules & Regulations
14		1	AL	Alabama	http://www.alabamafilm.org/2010/filmmakersincentives2.shtml	$10,000,000	12	$500,000		$10,000,000	$15,000,000	$15,000,000	$20,000,000	25%	35%			rebate	AL	http://www.alabamafilm.org/Rules_%20And_Regulations_Submitted_to_LRS%20(2).pdf
15										2012	2013	2014	2015
16		2	AK	Alaska	http://www.film.alaska.gov/incentives/index.html	$100,000,000		$100,000		none stated				30%	40%	+ 2% Seasonal, +2% Rural		credit	AK	http://www.film.alaska.gov/incentives/index.html
17		3	AZ	Arizona	www.azcommerce.com/services/film-in-az.aspx	Currently, Arizona does not offer a financial incentive program.						http://phoenix.gov/econdev/filmphx/taxcredit.html							AZ
18		4	AR	Arkansas	http://arkansasedc.com/arkansas-film-commission/incentives.aspx		6	$50,000		none stated				15%	25%			rebate	AR	http://arkansasedc.com/media/10023/digital_product_motionpicture_final_rules_2009[1].pdf
19		5	CA	California	http://www.film.ca.gov/Incentives.htm	$100,000,000		$1,000,000		$75m Studio, $10m Independent				20% Studio, 25% Independent				credit	CA	http://www.film.ca.gov/res/docs/FilmRegs3%2028%2011%20finaltext%202.pdf
20		6	CO	Colorado	http://www.coloradofilm.org/incentives.html			$100,000 in state ProdCo		none stated				10%				rebate	CO	http://www.coloradofilm.org/website/colorado/var/custom/File/Film%20Incentive%20Program%20Rules%20--%20Revised%207-10%20(PDF).pdf
21								$250,000 out of state		none stated				10%
22		7	CT	Connecticut	http://ct.gov/ecd/cwp/view.asp?a=3880&q=454828			$100,000 - $500,000 10%			$500,000 - $1,000,000 15%		$1,000,000 and over 30%		$25m cap on aggregate "star" salaries			rebate	CT	http://www.cultureandtourism.org/cct/lib/cct/amended_ct_film_statute__2009_1-5-10.pdf
23		8	DE	Delaware	http://dedo.delaware.gov/filmoffice/default.shtml	There do not appear to be any Delaware film incentives													DE
24		9	FL	Florida	http://www.filminflorida.com/ifi/incentives.asp			$625,000 min, $8m award for Studio; $100,000 min/$625,000 max, $125,000 award for Independent						20%	+5% Seasonal, +5% Family, +5% Underutilized, +5% Qualified FL facility			credit	FL	http://www.filminflorida.com/ifi/PDFS/Program%20Rules.pdf
25		10	GA	Georgia	http://www.georgia.org/industries/entertainment-industry/Pages/production-incentives.aspx			$500,000		No Cap				20%	+10% for embedding promotional logo			credit	GA	https://etax.dor.ga.gov/inctax/newregs/12-31-09__Rule_560-7-8-_45_Film_Tax_Credit.pdf
26		11	HI	Hawaii	http://www.hawaiifilmoffice.com/incentives-tax-credits			$200,000		none stated				15% in counties with >700k population, 20% in counties with <700k population				credit	HI	http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0017.htm
27		12	ID	Idaho	http://www.filmidaho.org/incentives.aspx			$200,000		$500,000				20%	20%			rebate	ID
28		13	IL	Illinois	http://www.illinoisfilm.biz/index.php?option=com_content&view=article&id=11&Itemid=2			$100,000		none stated				30%	30%	+15% if employee from disadvantaged area		credit	IL	http://www.illinoisfilm.biz/IFO/tax/2012taxcreditrules.pdf
29		14	IN	Indiana	www.filmindiana.com	There do not appear to be any Indiana film incentives													IN
30		15	IA	Iowa	www.iowalifechanging.com/film	Under Senate File 2380 [PDF: 2MB], the 2010 General Assembly suspended the Iowa Film, Television and Video Project Promotion Program until July 1, 2013. As such, the Department currently does not have financial assistance or incentives available for new film projects and is not accepting applications at this time.
31		16	KS	Kansas	http://www.filmkansas.com/pages/incentives			$100,000		none stated				30% capped @ $2m				credit	KS	http://www.filmkansas.com/pages/rules
32		17	KY	Kentucky	http://filmoffice.ky.gov/incentives/			$500,000		none stated				20%				credit or rebate	KY	http://filmoffice.ky.gov/!userfiles/editor/docs/Ky%20Film%20Office%20Incentive%20Summary.pdf
33		18	LA	Louisiana	http://louisianaentertainment.gov/index.php/film/why-shoot-here/incentives/			$300,000		No Cap				30%	35%			credit	LA	http://204.196.223.30/docs/film/Film%20rules%202012.pdf
34		19	ME	Maine	http://www.filminmaine.com/incentives/default.aspx			$75,000		none stated				5%	12%	10% non-resident	$50k wage cap	rebate	ME	http://www.filminmaine.com/files/mafi_explained.pdf
35		20	MD	Maryland	http://www.marylandfilm.org/FilmProductionEmploymentAct.html	$7,500,000		$500,000		$7,500,000				25%				credit	MD	http://www.marylandfilm.org/documents/Ch_516_sb0672E.pdf
36		21	MA	Massachusetts	http://www.mafilm.org/production-tax-incentives/			$50,000		No annual or project caps. No residency requirements.				25%	25%			credit	MA	http://www.massvacation.com/pdf/film_credit_chart.pdf
37		22	MI	Michigan	http://www.michiganfilmoffice.org/For-Producers/Incentives/Default.aspx			$100,000		none stated				27%	32%	+3% Qualified MI facility, 25% non-resident, $2m pay cap		refund	MI	http://www.legislature.mi.gov/(S(mvmf5rvtf4qd41bmkfufqqao))/mileg.aspx?page=getObject&objectName=2011-SB-0569
38		23	MN	Minnesota	http://www.mnfilmtv.org/incentives			$5,000,000		none stated				20%				rebate	MN	(annoying) downloadable only PDF
39		24	MS	Mississippi	http://www.visitmississippi.org/film/incentive-rebate-program-home.aspx	$20,000,000		$50,000		$8,000,000				25%	30%	25% non-resident		rebate	MS	http://www.visitmississippi.org/uploads/docs/film_office/mississippi_film_incentive_guidelines.pdf
40		25	MO	Missouri	http://www.ded.mo.gov/BCS%20Programs/BCSProgramDetails.aspx?BCSProgramID=43			$100,000		$4,500,000				35%				credit	MO
41		26	MT	Montana	http://www.montanafilm.com/PDF10/Big_Sky_on_the_Big_Screen_Instructions.pdf			"There is no minimum spend or cap."						9%	14% on the first $50,000 to Montana crew members			credit	MT	http://www.montanafilm.com/PDF10/Movie%20and%20TV%20Industries%20and%20Related%20Media.pdf
42		27	NE	Nebraska	http://www.neded.org/nebraska-film-office-home	There do not appear to be any Nebraska film incentives													NE
43		28	NV	Nevada	www.nevadafilm.org	There do not appear to be any Nevada film incentives													NV
44		29	NH	New Hampshire	www.nh.gov/film/commission.htm	There do not appear to be any New Hampshire film incentives													NH
45		30	NJ	New Jersey	www.njfilm.org	There do not appear to be any New Jersey film incentives													NJ
46		31	NM	New Mexico	http://www.nmfilm.com/filming/downloads/nm25PercentTaxCredit.pdf	$50m rolling cap	No minimum budget requirement. No minimum spend requirement. No minimum resident hire requirement.							25%				credit	NM
47		32	NY	New York	http://www.nylovesfilm.org/tax.asp	$420 rolling cap		none stated		No Cap. However, there are some more-than-usual studio/indie qualifying rules.				30%		10% on post production		credit	NY
48		33	NC	North Carolina	http://www.ncfilm.com/new-25-tax-credit.html	$80,000,000		$250,000		$20,000,000				25%				credit	NC
49		34	ND	North Dakota	http://www.ndtourism.com/industry/media-links/	There do not appear to be any North Dakota film incentives													ND
50		35	OH	Ohio	http://www.ohiofilmoffice.com/Incentives.html			$300,000						25%	35%	25% non-resident		credit	OH	http://codes.ohio.gov/oac/122%3A21-1
51		36	OK	Oklahoma	http://www.ok.gov/oklahomafilm/INCENTIVES/STATE_INCENTIVES/37_PERCENT_REBATE/			$50k spend, 1/2 in OK		$5,000,000				37%				rebate	OK
52		37	OR	Oregon	http://www.oregonfilm.org/incentives/	$750k for 20% rebate, $1m for additional 16.2% rebate, $75k - $750k for additional 20% goods & 10% OR resident payrolls for OR filmmakers								20%	36.20%	OR filmmakers hiring 80% OR crews get +20/10% Gds&Lbr		rebate	OR	http://www.oregonfilm.org/docs/incentives/incentivefaq.pdf
53		38	PA	Pennsylvania	http://filminpa.com/incentives/	$60,000,000		There appears to be no project minimum or maximum beyond spending 60% of the budget in state.						25% w/ $15m cap on performing artist aggregate payroll				credit	PA	http://filminpa.com/wp-content/uploads/2009/07/Film-Tax-Credit_Guidelines-09.pdf
54		39	RI	Rhode Island	www.film.ri.gov	$15m rolling cap		$300,000		none stated				25%				credit	RI	http://www.film.ri.gov/RulesRegs121108.pdf
55		40	SC	South Carolina	http://www.filmsc.com/incentives/default.aspx			Min: Expense + Wage >$1m and Accommodations + Location Fees >$250k; no cap stated						30%+	20% w/ $1m cap	No sales or accommodations taxes		rebate	SC	http://www.filmsc.com/%21userfiles/SC%20Film%20Policies%20and%20Procedures%20April%2010%202012.pdf
56		41	SD	South Dakota	www.filmsd.com	There do not appear to be any South Dakota film incentives, but you don't need a general permit!													SD
57		42	TN	Tennessee	www.tn.gov/film			$150,000 in state ProdCo	17% program administered through TFEMC									rebate(?)	TN	http://tn.gov/film/PDF/Incentives/17%25TNFilmTVIncentive.pdf
58								$500,000 out of state	17% program administered through TFEMC									rebate(?)
59								>$1000000	additional 15% administered through TN Dept. of Revenue = 37%									rebate(?)
60		43	TX	Texas	http://governor.state.tx.us/film/incentives/miiip/	$ 250k - $ 1m 5% - 12.25%; $ 1m - $ 5m 10% - 21.25; >$5m 15% - 29.25%												rebate(?)	TX
61		44	UT	Utah	http://film.utah.gov/			$200,000 for 15%, $1,000,000 for 25%										rebate	UT
62		45	VT	Vermont	http://www.vermontfilm.com/incentives	Not much of an incentive program other than sales, lodging, and wage tax exemption.													VT
63		46	VA	Virginia	http://www.film.virginia.org/incentives/virginia-motion-picture-production-tax-credit-guidelines/	$5,000,000		$250,000		none stated				15%, +5% exp. in economically distressed area / 25% payroll for $250k-$1m; 35% for >$1m				credit	VA
64		47	WA	Washington	http://www.washingtonfilmworks.org/index.php/Filmmakers/Guidelines/	$3,500,000		$500,000		none stated				up to 30%				credit	WA	http://www.washingtonfilmworks.org/client/assets/files/Guide+Criteria_Feb%2025_2011FINAL.pdf
65		48	WV	West Virginia	http://wvcommerce.org/business/industries/wvfilm/incentives/default.aspx	$10,000,000		$25,000		No Cap				27%	31% for 10+ locals			credit	WV
66		49	WI	Wisconsin	http://www.filmwisconsin.net/incentives/overview-of-state-incentives/		12	$50,000		none stated				25%				credit	WI
67		50	WY	Wyoming	http://www.filmwyoming.com/ViewPage.aspx?PageId=354736			$200,000				Scaled system begining with "Filmed in Wyoming" credit garnering only a 12% credit and up to 15% for providing a storylline set in Wyoming.						credit	WY
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69		51		American Samoa														Tax credit and tax rebate
70		52		District of Columbia	www.film.dc.gov													http://www.marketplace.org/topics/your-money/getting-personal/tax-credit-and-tax-rebate
71		53		Guam
72		54		Northern Marianas Islands
73		55		Puerto Rico	www.puertoricofilm.com
74		56		Virgin Islands
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77					Resources
78					http://www.webcrawler.com/search/web?q=states%20film%20tax%20credit&fcoid=300&fcop=topnav&fpid=2&qlnk=True
79					http://www.taxcreditsllc.com/Map.htm
80					http://www.taxcreditsllc.com/State-to-State_Comparison.pdf
81					http://www.nylovesfilm.com/tax/
82					http://www.taxfoundation.org/search/results/?cx=018338280859947300526%3A2kvi6-yptc8&cof=FORID%3A11&q=film+tax+credit
83					http://www.sag.org/state-film-incentives
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