Financial Incentives by state

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Alabama

  25% of qualified spend in state (excluding  resident labor); 35% of resident labor. Only the first $20,000,000 of  spending in state qualifies for the tax credit. 

Alaska

 No incentives currently available in this state. 

Arizona

 No incentives currently available in this state. 

Arkansas

 20% of qualified local spend in state, plus 10% for below the line resident labor. 

California

 20% of qualified spend in state for features, MOWs, miniseries, and new  television series; 5% additional credit for qualified spend relating to  original photography outside the 30-mile LA Studio Zone, or visual  effects and music scoring attributable to a qualified motion picture in  California (but requires 75% of visual effects budget or $10M in  qualified visual effect expenditures incurred in CA.) 

Colorado

 20% of qualified spend in state.

Connecticut

  10% of qualified spend in state of $100,000  – $500,000; 15% for spend in state of $500,000 – $1,000,000; 30% credit  for spend in state over $1,000,000. Film projects must meet a 50% local  principal photography requirement, or 50% of post-production costs  within the state, or expends not less than $1,000,000 in post-production  costs within the state. 

Delaware

 No incentives currently available in this state. 

Florida

 No incentives currently available in this state. 

Georgia

 20% of spend in state, with additional 10% for qualified Georgia promotion .

Hawaii

 20% of qualified production costs incurred on Oahu; 25% on neighboring islands 

Idaho

 20% of qualifying spend in state. 35% of production crew must be legal state residents. 

Illinois

 30% of qualified spend in state; plus additional 15% of IL labor spend  when hiring residents from economically disadvantaged areas (at least  10.5% unemployment). 

Indiana

 No incentives currently available in this state. 

Iowa

 No incentives currently available in this state. 

Kansas

 No incentives currently available in this state. 

Kentucky

 30% of qualified spend and Non-Resident labor.
Additional 5% available for spend in an enhanced incentive county.
35% Resident labor .

Louisiana

 25% qualified spend plus 10% for LA screenplay productions, +15%  resident labor; +5% out of zone; +5% VFX costs. Total credits cannot  exceed 40%. 

Maine

 5% tax credit for qualified spend in state (excluding wages and  compensation); 10% rebate on nonresidents labor; 12% rebate on resident  labor. 

 Maryland

25% of qualified spend in state for film; 27% of qualified spend in  state for television series. At least 50% of total filming must be done  in state.

Massachusetts

 25% production credit for qualified spend  in 

state.  25% payroll credit for qualified labor incurred in state.   Must spend more than 50% of total production expenses in MA or shoot  more than 50% of principal photography in MA to qualify for production  credit. 

Michigan

No incentives currently available in this state. 

Minnesota

20% qualified spend of at least $100,000; additional 5% if spend reaches  $1M within 12 months or if 60% of total shooting days in MN are outside  metro area.

Mississippi

 25% of qualified spend in state, 25% of payroll to nonresidents, 30% of 

payroll to residents.

Missouri

No incentives currently available in this state. 

Montana

Grant based on evaulation of project. At least 50% of principal photography must be 

shot in Montana.

Nebraska

No incentives currently available in this state. 

Nevada

15% of qualified spend in state (including resident labor). Additional  5% if more than 50% of below-the-line personnel are residents and an  additional 5% if more than 50% of filming days occur in an eligible  county. 

New Hampshire

No incentives currently available in this state. 

New Jersey

No incentives currently available in this state. 

New Mexico

25% of qualifying spend in state, with an additional 5% credit on direct  expenditures for qualifying television series or on resident wages and  fringes for productions that utilize soundstages for 10 or 15 days of  principal photography.Post production costs incurred in state also  qualify for 25% credit. 

New York

30% qualified spend +10% on qualified labor in certain counties with  budgets over $500,000. Maximum of $5M per year for additional 10%  credit. 

North Carolina

25% of qualified spend in state.

North Dakota

No incentives currently available in this state. 

Ohio

30% of qualified spend.

Oklahoma

 35% of qualified spend in state, plus 2% bonus for Oklahoma music/recording. 

Oregon

 20% of spend in Oregon, 10% of Oregon based  payroll plus 6.2% of labor in which Oregon withholding is made  (effectively 16.2% of qualified labor) 

Pennsylvania

 25% of qualified spend in state; an  additional 5% credit for feature films, TV movies, and series for a  national audience and filmed in a qualified facility. 

 Rhode Island 

25% of qualified spend in state; 51% of principal photography days must  take place in state or 51% of the production budget must be incurred in  state and employs 5 or more individuals during production. 

South Carolina

30% supplier; 25% resident labor; 20% non-resident labor. 

South Dakota

 No incentives currently available in this state. Tennessee  25% of qualified spend in state.

Texas

• Budgets ranging from $250,000 – $1,000,000, 5% of qualified spend in state
• Budgets ranging from $1,000,000 – $3,500,000, 10% of qualified spend in state
• Budgets greater than $3,500,000, 20% of qualified spend in state

At least 70% of the total number of cast and crew (including extras)  must be Texas residents and at least 60% of principal photography days  must be done in state.Additional 2.5% for underutilized or economically disadvantaged areas.

Utah

20% tax credit of qualified spend in state between $500,000 – $1M. 20%-25% credits for spendings over $1M in utah

20% cash rebate for spendings up to 

$1M in Utah. 

Vermont

No incentives currently available in this state. Virginia

15% of qualified spend in state (including  labor) with a bonus 5% for filming in economically distressed area.  Additional credit for resident labor as follows: 

• For in state spending between $250K and $1M, 10% of resident labor.
• For in state spending over $1M, 20% of resident labor.
• For first time industry employees who are residents, 10% of their labor.

The production is required to make its best faith effort to film at least 50% of principal photography days in state.

Washington

30% of qualified spend in state for films  and TV series with less than six episodes (including resident labor);35%  of qualified spend in state for TV series with more than six episodes  (including resident labor);15% of qualified spend in state for  commercial productions (including resident labor)A qualified production  is also eligible to receive a 15% rebate on below the line nonresident  compensation for each employee with compensation less than $50K, if the  production meets the following criteria: at least 85% of labor force is  state residents; the nonresident works in the state for substantially  the duration of production; and nonresident crew are estimated during  application process and confirmed prior to start of production. 

West Virginia 

No incentives currently available in this state. 

Wisconsin

 No incentives currently available in this state. Wyoming

 No incentives currently available in this state.  

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