Incentives Map April 2021

Canada

Non-labor Spend: 30-35% Above-the-Line Residents: 30-35% Above-the-Line Nonresidents: 0% Below-the-line Residents: 30-35% Below-the-line Nonresidents: 15-20%

Rebate

Washington

Incentive Type: Refundable Rebate

Washington

Minimum Spend Requirement Qualified Costs of $150,000-$500,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $3,500,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date 07/01/2027

BUDGET REQUIREMENTS

We have detailed tax incentive information for Washington, get in touch to get the scoop.

Non-labor Spend: 20% Above-the-Line Residents: 10-16.2% Above-the-Line Nonresidents: 10-16.2% Below-the-line Residents: 10-16.2% Below-the-line Nonresidents: 10-16.2%

Rebate

Oregon

Governor’s Office of Film & TV Tim Williams, Executive Director tim@oregonfilm.org Tel: (971) 254-4020 www.oregonfilm.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20% 10-16.2% 10-16.2% 10-16.2% 10-16.2%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 of qualified costs Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $14,000,000 Project Funding Cap None CPA Audit Required Discretionary Screen Credit Required Yes Sunset Date 01/01/2024

BUDGET REQUIREMENTS

Incentive Type: Rebate

Oregon

We have detailed tax incentive information for Oregon. Get in touch to get the scoop.

Washington Filmworks Amy Lillard, Executive Director info@WashingtonFilmworks.org Tel: (206) 264-0667 www.washingtonfilmworks.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

30 - 35% 30 - 35% 0% 30 - 35% 15 - 20%

INCENTIVE PERCENTAGES

Non-labor Spend: 20-25% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 20-25% Below-the-line Nonresidents: 20-25%

Non-Refundable Non-Transferable Tax Credit (except Indie Projects)

California

California Film Commission Colleen Bell, Executive Director filmca@film.ca.gov t: (323) 860-2960 www.film.ca.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20-25% 0% 0% 20-25% 20-25%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 for film; $500,000 for MOW & Miniseries Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $330,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 06/30/2025

BUDGET REQUIREMENTS

Incentive Type: Non-Refundable, Non-Transferable Tax Credit (Except Indie Projects)

California

We have detailed tax incentive information for California. Get in touch to get the scoop.

Non-labor Spend: 15-25% Above-the-Line Residents: 15-25% Above-the-Line Nonresidents: 12-17% Below-the-line Residents: 15-25% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Nevada

Nevada Film Office Eric Preiss, Director lvnfo@nevadafilm.com t: (877)638-3456 www.nevadafilm.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

15-25% 15-25% 12-17% 15-25% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $500,000 of qualified costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $10,000,000 Project Funding Cap $6,000,000 CPA Audit Required Yes Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Nevada

We have detailed tax incentive information for Nevada. Get in touch to get the scoop

Non-labor Spend: 20% Above-the-Line Residents: 25% Above-the-Line Nonresidents: 15% Below-the-line Residents: 25% Below-the-line Nonresidents: 15%

Transferable Tax Credit

Montana

Montana Film Office Allison Whitmer, Film Commissioner Allison.whitmer@mt.gov t: (406)841-2876 www.montanafilm.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20% 25% 15% 25% 15%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $350,000 of qualified Film or TV costs, $50,000 for Commercials Loan-Out Registration with State No Loan-Out Withholding: 6.9% Annual Funding Cap $10,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 01/01/2030

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Montana

We have detailed tax incentive information for Montana. Get in touch to get the scoop.

Non-labor Spend: 20-25% Above-the-Line Residents: 20-25% Above-the-Line Nonresidents: 0% Below-the-line Residents: 20-25% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Utah

Utah Film Commission Virginia Pearce, Director vpearce@utah.gov t: (800)453-8824 www.film.utah.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20-25% 20-25% 0% 20-25% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $500,000 Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $8,290,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit/Rebate

Utah

We have detailed tax incentive information for Utah. Get in touch to get the scoop.

Covid-19 Spend Eligibility

Yes

Non-labor Spend: 20% Above-the-Line Residents: 20% Above-the-Line Nonresidents: 20% Below-the-line Residents: 20% Below-the-line Nonresidents: 20%

Transferable Tax Credit

Colorado

Non-labor Spend: 25-35% Above-the-Line Residents: 25-35% Above-the-Line Nonresidents: 25-35% Below-the-line Residents: 25-35% Below-the-line Nonresidents: 15-25%

Transferable Tax Credit

New Mexico

Non-labor Spend: 5-22.5% Above-the-Line Residents: 5-22.5% Above-the-Line Nonresidents: 0% Below-the-line Residents: 5-22.5% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Texas

Non-labor Spend: 35-37% Above-the-Line Residents: 35-37% Above-the-Line Nonresidents: 35-37% Below-the-line Residents: 35-37% Below-the-line Nonresidents: 35-37%

Transferable Tax Credit

Oklahoma

Non-labor Spend: 25-20% Above-the-Line Residents: 25-45% Above-the-Line Nonresidents: 25-30% Below-the-line Residents: 25-45% Below-the-line Nonresidents: 25-30%

Transferable Tax Credit

Louisiana

Non-labor Spend: 20% Above-the-Line Residents: 20% Above-the-Line Nonresidents: 20% Below-the-line Residents: 30% Below-the-line Nonresidents: 20%

Transferable Tax Credit

Arkansas

Non-labor Spend: 20-25% Above-the-Line Residents: 20-25% Above-the-Line Nonresidents: 20-25% Below-the-line Residents: 20-25% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Minnesota

Non-labor Spend: 30% Above-the-Line Residents: 30-45% Above-the-Line Nonresidents: 0% Below-the-line Residents: 30-45% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Illinois

Non-labor Spend: 30% Above-the-Line Residents: 30% Above-the-Line Nonresidents: 30% Below-the-line Residents: 30% Below-the-line Nonresidents: 30%

Transferable Tax Credit

Ohio

Non-labor Spend: 30-35% Above-the-Line Residents: 35% Above-the-Line Nonresidents: 30% Below-the-line Residents: 35% Below-the-line Nonresidents: 30%

Transferable Tax Credit

Kentucky

Non-labor Spend: 25-30% Above-the-Line Residents: 25-30% Above-the-Line Nonresidents: Inquire Below-the-line Residents: 25% Below-the-line Nonresidents: Inquire

Transferable Tax Credit

Tennessee

Non-labor Spend: 25% Above-the-Line Residents: 30-35% Above-the-Line Nonresidents: 25% Below-the-line Residents: 30-35% Below-the-line Nonresidents: 25%

Transferable Tax Credit

Mississippi

Non-labor Spend: 25% Above-the-Line Residents: 35% Above-the-Line Nonresidents: 25% Below-the-line Residents: 25% Below-the-line Nonresidents: 25%

Transferable Tax Credit

Alabama

Non-labor Spend: 20-30% Above-the-Line Residents: 20-30% Above-the-Line Nonresidents: 20-30% Below-the-line Residents: 20-30% Below-the-line Nonresidents: 20-30%

Georgia

Non-labor Spend: 25-30% Above-the-Line Residents: 25% Above-the-Line Nonresidents: 20% Below-the-line Residents: 25% Below-the-line Nonresidents: 20%

Transferable Tax Credit

South Carolina

Non-labor Spend: 25% Above-the-Line Residents: 25% Above-the-Line Nonresidents: 25% Below-the-line Residents: 25% Below-the-line Nonresidents: 25%

Transferable Tax Credit

North Carolina

Non-labor Spend: 15-20% Above-the-Line Residents: 15-35% Above-the-Line Nonresidents: 15% Below-the-line Residents: 15-35% Below-the-line Nonresidents: 15%

Transferable Tax Credit

Virginia

Non-labor Spend: 25-27% Above-the-Line Residents: 25-27% Above-the-Line Nonresidents: 25-27% Below-the-line Residents: 25-27% Below-the-line Nonresidents: 25-27%

Transferable Tax Credit

Maryland

Non-labor Spend: 25-30% Above-the-Line Residents: 25-30% Above-the-Line Nonresidents: 25-30% Below-the-line Residents: 25-30% Below-the-line Nonresidents: 25-30%

Pennsylvania

Non-labor Spend: 21-35% Above-the-Line Residents: 30% Above-the-Line Nonresidents: 10% Below-the-line Residents: 30% Below-the-line Nonresidents: 10%

Transferable Tax Credit

District of Colombia

Non-labor Spend: 30-37% Above-the-Line Residents: 30-32% Above-the-Line Nonresidents: 30-32% Below-the-line Residents: 30-32% Below-the-line Nonresidents: 30-32%

Transferable Tax Credit

New Jersey

Non-labor Spend: 30% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 30-40% Below-the-line Nonresidents: 30-40%

Transferable Tax Credit

New York

Non-labor Spend: 10-30% Above-the-Line Residents: 10-30% Above-the-Line Nonresidents: 10-30% Below-the-line Residents: 10-30% Below-the-line Nonresidents: 10-30%

Transferable Tax Credit

Connecticut

Non-labor Spend: 25% Above-the-Line Residents: 25% Above-the-Line Nonresidents: 25% Below-the-line Residents: 25% Below-the-line Nonresidents: 25%

Transferable Tax Credit

Massachusetts

Non-labor Spend: 5% Above-the-Line Residents: 12% Above-the-Line Nonresidents: 10% Below-the-line Residents: 12% Below-the-line Nonresidents: 10%

Transferable Tax Credit

Maine

Non-labor Spend: 40-50% Above-the-Line Residents: 40-50% Above-the-Line Nonresidents: 20% Below-the-line Residents: 40-50% Below-the-line Nonresidents: 20%

Transferable Tax Credit

Puerto Rico

Yes

Covid-19 Spend Eligibility

Yes

Covid-19 Spend Eligibility

Yes

Covid-19 Spend Eligibility

State Incentives Available

No State Incentives

Alabama Film Office Brenda Hobbie (334) 353-0237 Film Incentives Specialist brenda.hobbie@film.alabama.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25% 35% 25% 25% 25%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $500,000 of qualified costs for film; $50,000 for soundtracks, music videos Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $20,000,000 Project Funding Cap Capped at $20,000,000 per project CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Alabama

We have detailed tax incentive information for Alabama. Get in touch to get the scoop.

Arkansas Film Commission Christopher Crane, Film Commissioner ccrane@arkansasedc.com t: (501) 682-7676 http://www.arkansasedc.com/

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20% 20% 20% 30% 20%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $200,000 of qualified costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Check with film office Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 07/01/2029

BUDGET REQUIREMENTS

Incentive Type: Rebate

Arkansas

We have detailed tax incentive information for Arkansas. Get in touch to get the scoop.

Colorado Office of Film Television, & Media Donald Zuckerman, Director Donald.Zuckerman@state.co.us t: 303-892-3840 www.coloradofilm.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20% 20% 20% 20% 20%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $100,000 -$1,000,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $2,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 7/1/2025

BUDGET REQUIREMENTS

Incentive Type: Rebate

Colorado

We have detailed tax incentive information for Colorado. Get in touch to get the scoop.

Office of Cable Television, Film, Music and Entertainment Angie Gates, Director film@dc.com t: (202) 727-6608 http://www.filmdc.gov/

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

21-35% 30% 10% 30% 10%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $250,000 of qualified costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

District of Columbia

We have detailed tax incentive information for District of Colombia. Get in touch to get the scoop.

Non-labor Spend: Refund of fees ... Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 0% Below-the-line Nonresidents: 0%

Non-Refundable Non-Transferable Tax Credit (except Indie Projects)

San Francisco, CA

Non-labor Spend: Refund of fees ... Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 0% Below-the-line Nonresidents: 0%

Non-Refundable Non-Transferable Tax Credit (except Indie Projects)

Santa Clarita, CA

Non-labor Spend: 5-15% Above-the-Line Residents: 5-15% Above-the-Line Nonresidents: 0% Below-the-line Residents: 5-15% Below-the-line Nonresidents: 0%

Non-Refundable Non-Transferable Tax Credit (except Indie Projects)

Jacksonville, FL

Non-labor Spend: 10% Above-the-Line Residents: 10% Above-the-Line Nonresidents: 0% Below-the-line Residents: 10% Below-the-line Nonresidents: 0%

Miami-Dade, FL

Non-labor Spend: 10-20% + county fees Above-the-Line Residents: 10-20% Above-the-Line Nonresidents: 0% Below-the-line Residents: 10-20% Below-the-line Nonresidents: 0%

Sarasota County, FL

Connecticut Office of Film, Television, and Digital Media George Norfleet, Director George.norfleet@ct.gov t: (860) 500-2318 www.ctfilm.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

10-30% 10-30% 10-30% 10-30% 10-30%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $100,000 of qualified costs; Theatrical releases don’t qualify Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Connecticut

We have detailed tax incentive information for Connecticut. Get in touch to get the scoop.

Jacksonville Film & Television Office Todd Roobin, Film Commissioner troobin@coj.net t: (904) 630-2522 www.filmjax.com/Incentive-Program

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

5-15% 5-15% 0% 5-15% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $50,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Annual Funding Cap Discretionary Project Funding Cap $150,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Jacksonville, FL

We have detailed tax incentive information for Jacksonville, FL. Get in touch to get the scoop.

Miami-Dade Office of Film & Ent. Sandy Lighterman, Film Commissioner sandyl@miamidade.gov t: (305) 375-3288 www.filmiami.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

10% 10% 0% 10% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $500,000-$1,000,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary Project Funding Cap $100,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Miami-Dade, FL

We have detailed tax incentive information for Miami-Dade, FL. Get in touch to get the scoop.

Miami-Dade Office of Film & Ent. Sandy Lighterman, Film Commissioner sandyl@miamidade.gov t: (305) 375-3288 www.filmiami.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

10% 10% 0% 10% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $1,000,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Annual Funding Cap Discretionary Project Funding Cap $100,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Miami-Dade, FL

We have detailed tax incentive information for Miami-Dade, FL. Get in touch to get the scoop.

Sarasota County Film & Ent. Jeanne Corcoran, Director jeanne@filmsarasota.com t: (941) 309-1200 ext. 11 www.filmsarasota.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

10-20%+ rebate of county fees 10-20% 0% 10-20% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $10,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $250,000 Project Funding Cap $25,000 CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Sarasota County, FL

We have detailed tax incentive information for Miami-Dade, FL. Get in touch to get the scoop.

San Francisco Film Commission Office Susannah Robbins, Executive Director film@sfgov.org t: (415) 554-6241 www.filmsf.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

Refund of City fees and payroll taxes 0% 0% 20-25% 20-25%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $1,000,000 for film; $500,000 for MOW & Miniseries Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap $600,000 CPA Audit Required No Screen Credit Required Yes Sunset Date 06/30/2028

BUDGET REQUIREMENTS

Incentive Type: Rebate

San Francisco, CA

We have detailed tax incentive information for San Francisco, CA. Get in touch to get the scoop.

Santa Clarita Film Office Evan Thomason, Economic Development Associate film@santa-clarita.com t: (661) 284-1425 www.filmsantaclarita.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

Refund of City Fees 0% 0% 0% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $60,000 Project Funding Cap None CPA Audit Required No Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refund

Santa Clarita, CA

We have detailed tax incentive information for Santa Clarita, CA. Get in touch to get the scoop.

Georgia Film, Music & Digital Ent. Lee Thomas, Director lthomas@georgia.org t: (404) 962-4048 www.georgia.org/fmde

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20-30% 20-30% 20-30% 20-30% 20-30%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $500,000 of qualified costs Loan-Out Registration with State Yes Loan-Out Withholding: 5.75% Annual Funding Cap None Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Georgia

We have detailed tax incentive information for Georgia. Get in touch to get the scoop.

Savannah Economic Development Authority (SEDA) Beth Nelson, Film Commissioner Executive Director Savannah Regional Film Commission 912-447-4159 office bnelson@filmsavannah.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

10% 10% 0% 10% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $500,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $1,300,000 Project Funding Cap $100,000-$250,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Savannah, GA

We have detailed tax incentive information for Savannah. Get in touch to get the scoop.

Non-labor Spend: 10% Above-the-Line Residents: 10% Above-the-Line Nonresidents: 0% Below-the-line Residents: 10% Below-the-line Nonresidents: 0%

Savannah, GA

Non-labor Spend: 20-25% Above-the-Line Residents: 20-25% Above-the-Line Nonresidents: 20-25% Below-the-line Residents: 20-25% Below-the-line Nonresidents: 20-25%

Transferable Tax Credit

Hawaii

State of Hawaii Film Office Dawn Dawson Film Commissioner (808) 586-2570 incentives@hawaiifilmoffice.com https://filmoffice.hawaii.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20-25% 20-25% 20-25% 20-25% 20-25%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $200,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $50,000,000 Project Funding Cap $15,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 01/01/2026

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Hawaii

We have detailed tax incentive information for Hawaii. Get in touch to get the scoop.

Illinois Film Office Peter Hawley, Director Peter.Hawley@Illinois.Gov t: (312)814-3600 www.film.illinois.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

30% 30-45% 0% 30-45% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $50,000; $100,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap No Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 12/31/26

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Illinois

We have detailed tax incentive information for Illinois. Get in touch to get the scoop.

The Kentucky Office of Film and Dev. Tim Bates, Film Office Manager t.bates@ky.gov t: (800) 345-6591 www.filmoffice.ky.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

30-35% 35% 30% 35% 30%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $20,000 - $250,000 of qualified costs Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $100,000,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Non-Transferable & Non-Refundable Tax Credit

Kentucky

We have detailed tax incentive information for Kentucky. Get in touch to get the scoop.

Office of Entertainment Industry Dev Stephen Hamner, Director stephen.hamner@la.gov t: (225) 342-5403 www.LouisianaEntertainment.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-30% 25-45% 25-30% 25-45% 25-30%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $300,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: 6% Annual Funding Cap $180,000,000 Project Funding Cap $20,000,000 - $25,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 07/01/2025

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Louisiana

We have detailed tax incentive information for Louisiana. Get in touch to get the scoop.

St. Bernard Parish Office of Film and TV Katie Tommaseo, Film Commissioner ktommaseo@sbpg.net t: (504) 275-4242 www.sbedf.org/incentives

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

3.5% 3.5% 0% 3.5% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $150,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $150,000 Project Funding Cap $100,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

St. Bernard Parish, LA

We have detailed tax incentive information for Miami-Dade, FL. Get in touch to get the scoop.

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

3% 3% 0% 3% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $150,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $1,500,000 Project Funding Cap $100,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Jefferson Parish, LA

We have detailed tax incentive information for Jefferson Parish, LA. Get in touch to get the scoop.

City of Shreveport Film Office Brandon Fail, Economic Dev. Director Brandon.fail@shreveportla.gov t: (318) 673-7515 shreveport-bossierfilm.com/incentives

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

2.5% 0% 0% 0% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $300,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap $150,000 CPA Audit Required No Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Sales Tax Rebate

Shreveport, LA

We have detailed tax incentive information for Shreveport, LA. Get in touch to get the scoop.

Maine Film Office Karen Carberry Warhola, Director Karen.CarberryWarhola@maine.gov t: (207) 624-9828 www.filminmaine.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

5% 12% 10% 12% 10%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $75,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Combination Tax Credit on Labor and Rebate on Spend

Maine

We have detailed tax incentive information for Maine. Get in touch to get the scoop.

Maryland Film Office Jack Gerbes, Director jack@marylandfilm.org t: (410) 767-6340 www.marylandfilm.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-27% 25-27% 25-27% 25-27% 25-27%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $250,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $12,000,000 Project Funding Cap $10,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Maryland

We have detailed tax incentive information for Maryland. Get in touch to get the scoop.

Massachusetts Film Office Lisa Strout, Director Lisa.strout@state.ma.us t: (617) 973-8400 www.mafilm.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25% 25% 25% 25% 25%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $50,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap None Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 01/01/2023

BUDGET REQUIREMENTS

Incentive Type: Refundable or Transferable Tax Credit

Massachusetts

We have detailed tax incentive information for Massachusetts. Get in touch to get the scoop.

Minnesota Film and Television Jill Johansen, Incentives Specialist Jill@mnfilmtv.com t: (612) 767-0095 www.mnfilmtv.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20-25% 20-25% 20-25% 20-25% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $100,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $500,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 07/01/2023

BUDGET REQUIREMENTS

Incentive Type: Rebate

Minnesota

We have detailed tax incentive information for Minnesota. Get in touch to get the scoop.

Mississippi Film Office Nina Parikh, Director nparikh@mississippi.org t: (601) 359-3297 www.filmmississippi.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25% 30-35% 25% 30-35% 25%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $50,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $20,000,000 Project Funding Cap $10,000,000 CPA Audit Required Yes Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Mississippi

We have detailed tax incentive information for Mississippi. Get in touch to get the scoop.

New Jersey Motion Picture and TV Steve Gorelick, Executive Director njfilm@sos.nj.gov t: (973)648-6279 www.nj.gov/state/njfilm

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

30-37% 30-32% 30-32% 30-32% 30-32%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement 60% of Cost in NJ or $1,000,000 of Qualified Costs Loan-Out Registration with State 6.37% Loan-Out Withholding: Yes Annual Funding Cap $100,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 07/01/2028

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

New Jersey

We have detailed tax incentive information for New Jersey. Get in touch to get the scoop.

New Mexico Film Office Amber Dodson info@nmfilm.com t: (505)476-5604 www.nmfilm.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-35% 25-35% 25-35% 25-35% 15-25%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement None Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $110,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

New Mexico

We have detailed tax incentive information for New Mexico. Get in touch to get the scoop.

New York Office for Motion Picture & TV Development Gigi Semone, Executive Director nyfilm@esd.ny.gov t: (212)803-2330 View Website

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25% 0% 0% 25-35% 25-35%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $420,000,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date 01/01/2026

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

New York

We have detailed tax incentive information for New York. Get in touch to get the scoop.

North Carolina Film Office Guy Gastor, Director guy@filmnc.com t: (919)447-7800 www.filmnc.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25% 25% 25% 25% 25%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $250,000 - $1,500,000 Loan-Out Registration with State No Loan-Out Withholding: Yes Annual Funding Cap $31,000,000 Project Funding Cap $250,000 - $15,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

North Carolina

We have detailed tax incentive information for North Carolina. Get in touch to get the scoop.

Ohio Film Office askohiofilm@development.ohio.gov t: (614)644-5156 www.ohiofilmoffice.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

30% 30% 30% 30% 30%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $300,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $40,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Ohio

We have detailed tax incentive information for Ohio. Get in touch to get the scoop.

The Oklahoma Film & Music Office Lindsay Martin, Incentive Manager lindsay.martin@TravelOK.com t: (405) 522-9635 www.okfilmmusic.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

35-37% 35-37% Inquire 35-37% Inquire

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $25,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $8,000,000 Project Funding Cap No Cap CPA Audit Required Yes Screen Credit Required Yes Sunset Date 07/01/2027

BUDGET REQUIREMENTS

Incentive Type: Rebate

Oklahoma

We have detailed tax incentive information for Oklahoma. Get in touch to get the scoop.

Pennsylvania Film Office Janice Collier, Film Tax Credit Manager jacollier@pa.gov t: (717)783-3456 www.filminpa.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-30% 25-30% 25-30% 25-30% 25-30%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement 60% of Total Production Costs Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $70,000,000 Project Funding Cap $14,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Pennsylvania

We have detailed tax incentive information for Pennsylvania. Get in touch to get the scoop.

Puerto Rico Film Commission Pedro J. Piquer, Film Incentive Program Manager Pedro.Piquer@ddec.pr.gov t: (787)402-2608 www.ddec.pr.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

40-50% 40-55% 20% 40-55% 20%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $100,000 Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $38,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Puerto Rico

We have detailed tax incentive information for Puerto Rico. Get in touch to get the scoop.

Rhode Island Film and TV Office Steven Feinberg, Executive Director steven.feinberg@arts.ri.gov t: (401)222-3456 www.film.ri.gov

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

30% 30% 30% 30% 30%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $100,000 Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $20,000,000 Project Funding Cap $7,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 07/01/2027

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Rhode Island

We have detailed tax incentive information for Rhode Island. Get in touch to get the scoop.

South Carolina Film Commission Tom Clark, Film Commissioner tclark@scprt.com t: (803)737-0498 www.filmsc.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25% out of state 30% in state 25% 20% 25% 20%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $1,000,000 Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $15,500,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

South Carolina

We have detailed tax incentive information for South Carolina. Get in touch to get the scoop.

Tennessee Film, Entertainment & Music Commission Bob Raines, Executive Director bob.raines@tn.gov t: (615)741-3456 www.tnentertainment.com/film

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-30% 25-30% Inquire 25% Inquire

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $200,000 Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $2,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Tennessee

We have detailed tax incentive information for Tennessee. Get in touch to get the scoop.

Texas Film Commission Office Stephanie Whallon, Director filmincentive@gov.texas.gov t: (512)463-9200 www.texasfilmcommission.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

5-22.5% 0% Inquire 0% Inquire

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $250,000 Of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $45,000,000 Biannually Project Funding Cap No Cap CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Grant

Texas

We have detailed tax incentive information for Texas. Get in touch to get the scoop.

San Antonio Film Commission Krystal Jones, Film and Music Commissioner krystal.jones@sanantonio.gov t: (210) 207-6758 www.filmsanantonio.com/funding

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

7.5% 7.5% 0% 7.5% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $100,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary Project Funding Cap $250,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate (currently suspended)

San Antonio, TX

We have detailed tax incentive information for San Antonio. Get in touch to get the scoop.

USVI Film Office Luana Wheatley, Director lawheatley@usvitourism.vi t: (340)244-2404 www.filmusvi.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

9-29% 10-17% 0% 10-17% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement $250,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $2,500,000 Project Funding Cap None (Transferable Tax Credit) & $500,000 (Rebate) CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit/Rebate

U.S. Virgin Islands

We have detailed tax incentive information for the Virgin Islands. Get in touch to get the scoop.

Virginia Film Office Andy Edmunds, Director aedmunds@virginia.org t: (804)545-5530 www.filmvirginia.org

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

15-20% 15-35% 15% 15-35% 15%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $250,000 (Refundable Tax Credit) & None (Grant) Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $6,500,000 (Refundable Tax Credit) & $3,000,000 (Grant) Project Funding Cap Discretionary CPA Audit Required Yes Screen Credit Required Yes Sunset Date 01/01/2027

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit/Grant

Virginia

We have detailed tax incentive information for Virgina. Get in touch to get the scoop.

Jefferson Parish Film Office Berry Sprague, Film Coordinator bsprague@jeffparish.net t: (504) 736-6100 www.filmjeffersonla.com/tax-incentives

Non-labor Spend: 3% Above-the-Line Residents: 3% Above-the-Line Nonresidents: 0% Below-the-line Residents: 3% Below-the-line Nonresidents: 0%

Non-Refundable Non-Transferable Tax Credit (except Indie Projects)

Jefferson Parish, LA

Non-labor Spend: 3.5% Above-the-Line Residents: 3.5% Above-the-Line Nonresidents: 0% Below-the-line Residents: 3.5% Below-the-line Nonresidents: 0%

St. Bernard Parish, LA

Non-labor Spend: 2.5% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 0% Below-the-line Nonresidents: 0%

Shreveport, LA

Non-labor Spend: 9-29% Above-the-Line Residents: 10-17% Above-the-Line Nonresidents: 0% Below-the-line Residents: 10-17% Below-the-line Nonresidents: 0%

Transferable Tax Credit

U.S. Virgin Islands

Non-labor Spend: 7.5% Above-the-Line Residents: 7.5% Above-the-Line Nonresidents: 0% Below-the-line Residents: 7.5% Below-the-line Nonresidents: 0%

San Antonio, TX

City Incentives Available

Non-labor Spend: 4-10% Above-the-Line Residents: 4-10% Above-the-Line Nonresidents: 0% Below-the-line Residents: 4-10% Below-the-line Nonresidents: 0%

Kansas City, MO

KCMO Film Development Program Steph Scupham, Film Commissioner sscupman@visitkc.com t: (816) 691-3842 www.kcfilmoffice.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

4-10% 4-10% 0% 4-10% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement $10,000 - $100,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $75,000 Project Funding Cap None CPA Audit Required None Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Kansas City, MO

We have detailed tax incentive information for Kanas City. Get in touch to get the scoop.

Non-labor Spend: 30% Above-the-Line Residents: 30% Above-the-Line Nonresidents: 30% Below-the-line Residents: 30% Below-the-line Nonresidents: 30%

Transferable Tax Credit

Rhode Island

Austin Film Commission Brian Gannon, Director & Certified Film Commissioner bgannon@visitaustin.org t: (512) 583-7230 www.austintexas.org/film-commission/

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

0% 5-7.5% 0% 5-7.5% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement Qualify for Texas Grant Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary Project Funding Cap None CPA Audit Required No Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Austin, TX

We have detailed tax incentive information for Austin. Get in touch to get the scoop.

Non-labor Spend: 7.5% Above-the-Line Residents: 5-7.5% Above-the-Line Nonresidents: 0% Below-the-line Residents: 5-7.5% Below-the-line Nonresidents: 0%

Austin, TX

Canada

Non-labor Spend: Up to 25% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: Up to 25% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Yukon

Non-labor Spend: 25-30% Above-the-Line Residents: 25-30% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-30% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Saskatchewan

Non-labor Spend: 20% Above-the-Line Residents: 20% Above-the-Line Nonresidents: 0% Below-the-line Residents: 20% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Quebec

Non-labor Spend: Up to 25% Above-the-Line Residents: Up to 25% Above-the-Line Nonresidents: 0% Below-the-line Residents: Up to 25% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Prince Edward Island

Non-labor Spend: 21.5% Above-the-Line Residents: 21.5% Above-the-Line Nonresidents: 0% Below-the-line Residents: 21.5% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Ontario

Non-labor Spend: 17% Above-the-Line Residents: 17% Above-the-Line Nonresidents: 0% Below-the-line Residents: 17% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Nunavut

Non-labor Spend: 25-40% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-40% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Northwest Territories

Non-labor Spend: 25-31% Above-the-Line Residents: 25-31% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-31% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Nova Scotia

Non-labor Spend: 0-25% Above-the-Line Residents: 25-40% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-40% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Newfoundland & Labrador

Non-labor Spend: 0-25% Above-the-Line Residents: 25-40% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-40% Below-the-line Nonresidents: 0%

Transferable Tax Credit

New Brunswick

Non-labor Spend: 0-30% Above-the-Line Residents: 30-65% Above-the-Line Nonresidents: 0% Below-the-line Residents: 30-65% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Manitoba

Non-labor Spend: 0% Above-the-Line Residents: 28-40% Above-the-Line Nonresidents: 0% Below-the-line Residents: 28-40% Below-the-line Nonresidents: 0%

Transferable Tax Credit

British Colombia

Non-labor Spend: 25-30% Above-the-Line Residents: 25-30% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-30% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Alberta

Alberta Media Fund Mark Ham, Executive Director culturalindustries@gov.ab.ca t: (888) 813-1738 www.albertafilm.ca

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-30% 25-30% 0% 25-30% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement C$500,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$15,000,000 Project Funding Cap C$10,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Alberta

We have detailed tax incentive information for Alberta. Get in touch to get the scoop.

Creative BC Bob Wong, Vice President bwong@creativebc.com t: (604) 730-2236 www.creativebc.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

0% 28-40% 0% 28-40% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement C$100,000 - C$1,000,000 of worldwide costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap None CPA Audit Required No Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

British Columbia

We have detailed tax incentive information for British Columbia. Get in touch to get the scoop.

Canadian Audio-Visual Office (CAV) Scott White, Director PCH.bcpac-cavco.PCH@canada.ca t: (888) 433-2200 www.canada.ca/cavco

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

0% 16% 0% 16% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Canadian Federal Incentive

We have detailed tax incentive information for the Canadian Federal program. Get in touch to get the scoop.

Manitoba Film & Music Louise O’Brien-Moran Director of Film Financing louise@mbfilmmusic.ca t: (204) 947-2040 www.mbfilmmusic.ca

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

0-30% 30-65% 0% 30-65% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: RefundableTax Credit

Manitoba

We have detailed tax incentive information for Manitoba. Get in touch to get the scoop.

Arts and Cultural Industries Nathalie Dubois, Director nathalie.dubois@gnb.ca t: (506) 453-2729 www2.gnb.ca

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

0-25% 25-40% 0% 25-40% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$2,500,000 Project Funding Cap C$800,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

New Brunswick

We have detailed tax incentive information for New Brunswick. Get in touch to get the scoop.

Newfoundland and Labrador Film Development Corporation Dorian Rowe, Executive Director dorian@nlfdc.ca t: (709) 738-3456 www.nlfdc.ca

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

0-25% 25-40% 0% 25-40% 0%

INCENTIVE PERCENTAGES

Yes

Covid-19 Spend Eligibility

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap C$4,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 1/12023

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Newfoundland & Labrador

We have detailed tax incentive information for Newfoundland & Labrador. Get in touch to get the scoop.

Northwest Territories Film Commission Camilla MacEachern, Associate Film Commissioner nwtfilm@gov.nt.ca t: (867) 920-8793 www.nwtfilm.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-40% 0% 0% 25-40% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement C$60,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Northwest Territories

We have detailed tax incentive information for the Northwest Territories. Get in touch to get the scoop.

Screen Nova Scotia Linda Wood Manager, Film & Television Incentives lwood@nsbi.ca t: (902) 424-7181 www.screennovascotia.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-31% 25-31% 0% 25-31% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement C$25,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$25,000,000 Project Funding Cap C$4,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 04/01/2026

BUDGET REQUIREMENTS

Incentive Type: Rebate

Nova Scotia

We have detailed tax incentive information for Nova Scotia. Get in touch to get the scoop.

Nunavut Film Development Corporation info@nunavutfilm.ca t: (867) 979-3012 www.nunavutfilm.ca

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

17% 17% 0% 17% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement C$25,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$575,000 Project Funding Cap None CPA Audit Required No Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Nunavut

We have detailed tax incentive information for Nunavut. Get in touch to get the scoop.

Media Development Corp. (OMDC) Marina Adam, Director Tax Credits & Financing Programs madam@omdc.on.ca t: (416) 642-6694 www.omdc.on.ca

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

21.5% 21.5% 0% 21.5% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement C$100,000 – C$1,000,000 of wordwide costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap None CPA Audit Required No Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Ontario

We have detailed tax incentive information for Ontario. Get in touch to get the scoop.

FILMPEI Renee LaPrise, Executive Director director@filmpei.com t: (902) 892-3131 www.filmpei.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

0-25% 0-25% 0% 0-25% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement C$25,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Not Available Project Funding Cap Not Available CPA Audit Required Not Available Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit Local incorporation mandates apply. Inquire for details.

Prince Edward Island

We have detailed tax incentive information for Prince Edward Island. Get in touch to get the scoop.

Societe de Developement des Enterprises Culturell Pierre Paquette, Tax Credit Officer Pierre.Paguette@sodec.gouv.qc.ca t: (514) 841-2236 www.sodec.gouv.qc.ca

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

20% 20% 0% 20% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement C$250,000 of Worldwide Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Quebec

We have detailed tax incentive information for Quebec. Get in touch to get the scoop.

Creative Saskatchewan Erin Dean, Director of Programs and Investments erin.dean@creativesask.ca t: (306) 798-3076 www.creativesask.ca

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

25-30% 25-30% 0% 25-30% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$2,000,000 Project Funding Cap C$600,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Saskatchewan

We have detailed tax incentive information for Saskatchewan. Get in touch to get the scoop.

Yukon Media Development Iris Merritt Manager, Media Development Unit Iris.merritt@gov.yk.ca t: (867) 667-5678 www.reelyukon.com

STATE CONTACT

Non-labor Spend Above-the-Line Residents Above-the-Line Nonresidents Below-the-line Residents Below-the-line Nonresidents

Up to 25% 0% 0% Up to 25% 0%

INCENTIVE PERCENTAGES

Covid-19 Spend Eligibility

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap None CPA Audit Required no Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Yukon

We have detailed tax incentive information for Yukon. Get in touch to get the scoop.

CANADIAN FEDERAL INCENTIVE PROGRAM

Non-labor Spend: 0% Above-the-Line Residents: 16% Above-the-Line Nonresidents: 0% Below-the-line Residents: 16% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Canadian Federal Incentive