U.S. State Feature Film Incentives & Tax Credits: 2012
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U.S. State Feature Film Incentives & Tax Credits: 2012
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Data compiled MAY 2012 by Ray Whitter
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This is a non-exhaustive compilation of data with the intent of being a general, non-legal resource.
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Contact with error corrections @ rewriteitagain@gmail.com
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NOTE: PAY ATTENTION! This is a list focusing on FEATURE length films or anything over 30 minutes long.
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Films under 30 and sometimes 45 minutes, commercials, and videos often have SEPERATE conditions that apply to them.
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Although a state's annual cap may not be listed that certainly doesn't mean there isn't one.
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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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StatewideProjectPer ProjectPercent Reimbursement/RebateCredit or
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Annual CapPeriod, MonthsMinimumMaximumExpensesResident EmployeesRebate?Rules & Regulations
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1ALAlabamahttp://www.alabamafilm.org/2010/filmmakersincentives2.shtml$10,000,00012$500,000$10,000,000$15,000,000$15,000,000$20,000,00025%35%rebateALhttp://www.alabamafilm.org/Rules_%20And_Regulations_Submitted_to_LRS%20(2).pdf
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2012201320142015
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2AKAlaskahttp://www.film.alaska.gov/incentives/index.html$100,000,000$100,000none stated30%40% + 2% Seasonal, +2% RuralcreditAKhttp://www.film.alaska.gov/incentives/index.html
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3AZArizonawww.azcommerce.com/services/film-in-az.aspxCurrently, Arizona does not offer a financial incentive program.http://phoenix.gov/econdev/filmphx/taxcredit.htmlAZ
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4ARArkansashttp://arkansasedc.com/arkansas-film-commission/incentives.aspx6$50,000none stated15%25%rebateARhttp://arkansasedc.com/media/10023/digital_product_motionpicture_final_rules_2009[1].pdf
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5CACaliforniahttp://www.film.ca.gov/Incentives.htm$100,000,000$1,000,000$75m Studio, $10m Independent20% Studio, 25% IndependentcreditCAhttp://www.film.ca.gov/res/docs/FilmRegs3%2028%2011%20finaltext%202.pdf
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6COColoradohttp://www.coloradofilm.org/incentives.html$100,000 in state ProdConone stated10%rebateCOhttp://www.coloradofilm.org/website/colorado/var/custom/File/Film%20Incentive%20Program%20Rules%20--%20Revised%207-10%20(PDF).pdf
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$250,000 out of statenone stated10%
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7CTConnecticuthttp://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" salariesrebateCThttp://www.cultureandtourism.org/cct/lib/cct/amended_ct_film_statute__2009_1-5-10.pdf
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8DEDelawarehttp://dedo.delaware.gov/filmoffice/default.shtmlThere do not appear to be any Delaware film incentivesDE
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9FLFloridahttp://www.filminflorida.com/ifi/incentives.asp$625,000 min, $8m award for Studio; $100,000 min/$625,000 max, $125,000 award for Independent20% +5% Seasonal, +5% Family, +5% Underutilized, +5% Qualified FL facilitycreditFLhttp://www.filminflorida.com/ifi/PDFS/Program%20Rules.pdf
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10GAGeorgiahttp://www.georgia.org/industries/entertainment-industry/Pages/production-incentives.aspx$500,000No Cap20% +10% for embedding promotional logocreditGAhttps://etax.dor.ga.gov/inctax/newregs/12-31-09__Rule_560-7-8-_45_Film_Tax_Credit.pdf
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11HIHawaiihttp://www.hawaiifilmoffice.com/incentives-tax-credits$200,000none stated15% in counties with >700k population, 20% in counties with <700k populationcreditHIhttp://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0017.htm
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12IDIdahohttp://www.filmidaho.org/incentives.aspx$200,000$500,00020%20%rebateID
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13ILIllinoishttp://www.illinoisfilm.biz/index.php?option=com_content&view=article&id=11&Itemid=2$100,000none stated30%30% +15% if employee from disadvantaged areacreditILhttp://www.illinoisfilm.biz/IFO/tax/2012taxcreditrules.pdf
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14INIndianawww.filmindiana.comThere do not appear to be any Indiana film incentivesIN
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15IAIowawww.iowalifechanging.com/filmUnder 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.
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16KSKansashttp://www.filmkansas.com/pages/incentives$100,000none stated30% capped @ $2mcreditKShttp://www.filmkansas.com/pages/rules
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17KYKentuckyhttp://filmoffice.ky.gov/incentives/$500,000none stated20%credit or rebateKYhttp://filmoffice.ky.gov/!userfiles/editor/docs/Ky%20Film%20Office%20Incentive%20Summary.pdf
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18LALouisianahttp://louisianaentertainment.gov/index.php/film/why-shoot-here/incentives/$300,000No Cap30%35%creditLAhttp://204.196.223.30/docs/film/Film%20rules%202012.pdf
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19MEMainehttp://www.filminmaine.com/incentives/default.aspx$75,000none stated5%12%10% non-resident$50k wage caprebateMEhttp://www.filminmaine.com/files/mafi_explained.pdf
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20MDMarylandhttp://www.marylandfilm.org/FilmProductionEmploymentAct.html$7,500,000$500,000$7,500,00025%creditMDhttp://www.marylandfilm.org/documents/Ch_516_sb0672E.pdf
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21MAMassachusettshttp://www.mafilm.org/production-tax-incentives/$50,000No annual or project caps. No residency requirements.25%25%creditMAhttp://www.massvacation.com/pdf/film_credit_chart.pdf
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22MIMichiganhttp://www.michiganfilmoffice.org/For-Producers/Incentives/Default.aspx$100,000none stated27%32% +3% Qualified MI facility, 25% non-resident, $2m pay caprefundMIhttp://www.legislature.mi.gov/(S(mvmf5rvtf4qd41bmkfufqqao))/mileg.aspx?page=getObject&objectName=2011-SB-0569
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23MNMinnesotahttp://www.mnfilmtv.org/incentives$5,000,000none stated20%rebateMN(annoying) downloadable only PDF
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24MSMississippihttp://www.visitmississippi.org/film/incentive-rebate-program-home.aspx$20,000,000$50,000$8,000,00025%30%25% non-residentrebateMShttp://www.visitmississippi.org/uploads/docs/film_office/mississippi_film_incentive_guidelines.pdf
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25MOMissourihttp://www.ded.mo.gov/BCS%20Programs/BCSProgramDetails.aspx?BCSProgramID=43$100,000$4,500,00035%creditMO
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26MTMontanahttp://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 memberscreditMThttp://www.montanafilm.com/PDF10/Movie%20and%20TV%20Industries%20and%20Related%20Media.pdf
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27NENebraskahttp://www.neded.org/nebraska-film-office-homeThere do not appear to be any Nebraska film incentives NE
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28NVNevadawww.nevadafilm.orgThere do not appear to be any Nevada film incentivesNV
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29NHNew Hampshirewww.nh.gov/film/commission.htmThere do not appear to be any New Hampshire film incentivesNH
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30NJNew Jerseywww.njfilm.orgThere do not appear to be any New Jersey film incentivesNJ
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31NMNew Mexicohttp://www.nmfilm.com/filming/downloads/nm25PercentTaxCredit.pdf$50m rolling capNo minimum budget requirement. No minimum spend requirement. No minimum resident hire requirement.25%creditNM
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32NYNew Yorkhttp://www.nylovesfilm.org/tax.asp$420 rolling capnone statedNo Cap. However, there are some more-than-usual studio/indie qualifying rules.30%10% on post productioncreditNY
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33NCNorth Carolinahttp://www.ncfilm.com/new-25-tax-credit.html$80,000,000$250,000$20,000,00025%creditNC
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34NDNorth Dakotahttp://www.ndtourism.com/industry/media-links/There do not appear to be any North Dakota film incentives ND
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35OHOhiohttp://www.ohiofilmoffice.com/Incentives.html$300,00025%35%25% non-residentcreditOHhttp://codes.ohio.gov/oac/122%3A21-1
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36OKOklahomahttp://www.ok.gov/oklahomafilm/INCENTIVES/STATE_INCENTIVES/37_PERCENT_REBATE/$50k spend, 1/2 in OK$5,000,00037%rebateOK
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37OROregonhttp://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 filmmakers20%36.20%OR filmmakers hiring 80% OR crews get +20/10% Gds&LbrrebateORhttp://www.oregonfilm.org/docs/incentives/incentivefaq.pdf
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38PAPennsylvaniahttp://filminpa.com/incentives/$60,000,000There appears to be no project minimum or maximum beyond spending 60% of the budget in state.25% w/ $15m cap on performing artist aggregate payrollcreditPAhttp://filminpa.com/wp-content/uploads/2009/07/Film-Tax-Credit_Guidelines-09.pdf
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39RIRhode Islandwww.film.ri.gov$15m rolling cap$300,000none stated25%creditRIhttp://www.film.ri.gov/RulesRegs121108.pdf
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40SCSouth Carolinahttp://www.filmsc.com/incentives/default.aspxMin: Expense + Wage >$1m and Accommodations + Location Fees >$250k; no cap stated30%+20% w/ $1m capNo sales or accommodations taxesrebateSChttp://www.filmsc.com/%21userfiles/SC%20Film%20Policies%20and%20Procedures%20April%2010%202012.pdf
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41SDSouth Dakotawww.filmsd.comThere do not appear to be any South Dakota film incentives, but you don't need a general permit! SD
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42TNTennesseewww.tn.gov/film$150,000 in state ProdCo17% program administered through TFEMCrebate(?)TNhttp://tn.gov/film/PDF/Incentives/17%25TNFilmTVIncentive.pdf
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$500,000 out of staterebate(?)
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>$1000000additional 15% administered through TN Dept. of Revenue = 37%rebate(?)
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43TXTexashttp://governor.state.tx.us/film/incentives/miiip/$ 250k - $ 1m 5% - 12.25%; $ 1m - $ 5m 10% - 21.25; >$5m 15% - 29.25%rebate(?)TX
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44UTUtahhttp://film.utah.gov/$200,000 for 15%, $1,000,000 for 25%rebateUT
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45VTVermonthttp://www.vermontfilm.com/incentivesNot much of an incentive program other than sales, lodging, and wage tax exemption.VT
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46VAVirginiahttp://www.film.virginia.org/incentives/virginia-motion-picture-production-tax-credit-guidelines/$5,000,000$250,000none stated15%, +5% exp. in economically distressed area / 25% payroll for $250k-$1m; 35% for >$1mcreditVA
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47WAWashingtonhttp://www.washingtonfilmworks.org/index.php/Filmmakers/Guidelines/$3,500,000$500,000none statedup to 30%creditWAhttp://www.washingtonfilmworks.org/client/assets/files/Guide+Criteria_Feb%2025_2011FINAL.pdf
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48WVWest Virginiahttp://wvcommerce.org/business/industries/wvfilm/incentives/default.aspx$10,000,000$25,000No Cap27%31% for 10+ localscreditWV
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49WIWisconsinhttp://www.filmwisconsin.net/incentives/overview-of-state-incentives/12$50,000none stated25%creditWI
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50WYWyominghttp://www.filmwyoming.com/ViewPage.aspx?PageId=354736$200,000Scaled system begining with "Filmed in Wyoming" credit garnering only a 12% credit and up to 15% for providing a storylline set in Wyoming.creditWY
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51American Samoa Tax credit and tax rebate
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52District of Columbia www.film.dc.govhttp://www.marketplace.org/topics/your-money/getting-personal/tax-credit-and-tax-rebate
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53Guam
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54Northern Marianas Islands
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55Puerto Rico www.puertoricofilm.com
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56Virgin Islands
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Resources
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http://www.webcrawler.com/search/web?q=states%20film%20tax%20credit&fcoid=300&fcop=topnav&fpid=2&qlnk=True
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http://www.taxcreditsllc.com/Map.htm
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http://www.taxcreditsllc.com/State-to-State_Comparison.pdf
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http://www.nylovesfilm.com/tax/
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http://www.taxfoundation.org/search/results/?cx=018338280859947300526%3A2kvi6-yptc8&cof=FORID%3A11&q=film+tax+credit
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http://www.sag.org/state-film-incentives
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Alphabetical by State
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