Incentives Map April 2023

Canada

Non-labor Spend: 30-45% Above-the-Line Residents: 30-45% Above-the-Line Nonresidents: 0% Below-the-line Residents: 30-45% Below-the-line Nonresidents: 15-30%

Rebate

Washington

Incentive Type: Rebate

Washington

Minimum Spend Requirement $150,000 (Commercials); $300,000 (TV Episode); $500,000 (Film) Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $15,000,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date 06/30/2030

BUDGET REQUIREMENTS

Non-labor Spend: 25% Above-the-Line Residents: 20-26.2% Above-the-Line Nonresidents: 20% Below-the-line Residents: 20-26.2% Below-the-line Nonresidents: 20%

Rebate

Oregon

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

STATE CONTACT

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

25% 20-26.2% 20% 20-26.2% 20%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 of qualified costs Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $20,000,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date 01/01/2030

BUDGET REQUIREMENTS

Incentive Type: Rebate

Oregon

Washington Filmworks Amy Lillard, Executive Director info@WashingtonFilmworks.org (206) 264-0667 Website

STATE CONTACT

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

30 - 45% 30 - 45% 0% 30 - 45% 15 - 30%

INCENTIVE PERCENTAGES

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

California Film

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

STATE CONTACT

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

20-30% 0% 0% 20-30% 20-30%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $115,500,000 Project Funding Cap $100,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 06/30/2025

BUDGET REQUIREMENTS

Incentive Type: Non-refundable & Non-transferable Tax Credit

California Film

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 Kim Spurgeon, Incentive Program Mgr. lvnfo@nevadafilm.com (877) 638-3456 Website

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 Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Nevada

Non-labor Spend: 20-35% Above-the-Line Residents: 20-30% Above-the-Line Nonresidents: 20-30% Below-the-line Residents: 25-35% Below-the-line Nonresidents: 15-25%

Transferable Tax Credit

Montana

Montana Film Office Allison Whitmer, Film Commissioner Allison.whitmer@mt.gov (406) 841-2881 Website

STATE CONTACT

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

20-35% 20-30% 20-30% 25-35% 15-25%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $350,000 of Qualified Film or TV Costs, $50,000 for Commercials, low budget films Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $12,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 12/31/2024

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Montana

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

Transferable Tax Credit

Utah

Utah Film Commission Virginia Pearce, Director vpearce@utah.gov (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% 20%* 20-25% 20%*

INCENTIVE PERCENTAGES

Minimum Spend Requirement $500,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $20,393,700 ($12,000,000 reservd for filming in rural areas) Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Combination - Multiple Tax Credits

Utah

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: 15-25% Below-the-line Residents: 25-35% Below-the-line Nonresidents: 15-20%

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: 30-37% Above-the-Line Residents: 20-30% Above-the-Line Nonresidents: 20-30% Below-the-line Residents: 20-30% Below-the-line Nonresidents: 7.5-17.5%

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% Above-the-Line Residents: 25-35% Above-the-Line Nonresidents: 25%* Below-the-line Residents: 25-35% Below-the-line Nonresidents: 25%*

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

Transferable Tax Credit

New Jersey

Non-labor Spend: 25% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-35% Below-the-line Nonresidents: 25-35%

New York Film

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% Above-the-Line Residents: 40% Above-the-Line Nonresidents: 20% Below-the-line Residents: 40% Below-the-line Nonresidents: 20%

Transferable Tax Credit

Puerto Rico

Alabama Film Office Kathy Faulk, Manager kathy.faulk@film.alabama.gov 334-242-4195 Website "

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%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $500,000 of Qualified Costs for film Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $20,000,000 Project Funding Cap $20,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Alabama

Arkansas Film Commission Christopher Crane, Film Commissioner ccrane@arkansasedc.com (501) 682-7676 Website

STATE CONTACT

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

25% 25% 25% 35% 25%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $200,000 of Qualified Costs; $50,000 (post only) Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $4,000,000 (tax credit), Discretionary (Rebate) Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 06/30/2032

BUDGET REQUIREMENTS

Incentive Type: Multiple Tax Credits

Arkansas

Colorado Office of Film Television, & Media Kelly Baug, Deputy Film Commissioner kelly.baug@state.co.us (720) 618-5055 Website

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

Minimum Spend Requirement $100,000 (local production co.); $1,000,000 (out of state production co.) Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $11,250,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Colorado

Office of Cable Television, Film, Music and Entertainment Angie Gates, Director film@dc.com (202) 727-6608 Website

STATE CONTACT

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

21% (outside of DC) - 35% (inside of DC) 30% 10% 30% 10%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $250,000 of qualified costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary. $15,000,000 (2023 fiscal year ending in September) Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

District of Columbia

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: 10% Above-the-Line Residents: 10% Above-the-Line Nonresidents: 0% Below-the-line Residents: 10% 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% 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 Ed Ruggiero, Film Tax ed.ruggiero@ct.gov (860) 500-2411 Website

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

Minimum Spend Requirement $100,000 (10% credit); $500,000 (15% credit); $1,000,000 (30% credit) 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

Jacksonville Film & Television Office Todd Roobin, Film Commissioner troobin@coj.net (904) 255-5434 Website

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

Minimum Spend Requirement $500,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary Project Funding Cap $50,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Jacksonville, FL

Miami-Dade Office of Film & Ent. Marco Giron, Chief of Film and Ent. marco.giron@miamidade.gov (305) 375-3288 Website

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

Minimum Spend Requirement $1,000,000 (Tier 1); $500,000 (Tier 2) Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary Project Funding Cap $100,000 (Tier 1); $50,000 (Tier 2) CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Miami-Dade, FL

Sarasota County Film & Ent. Jeanne Corcoran, Director jeanne@filmsarasota.com (941) 309-1200 Website

STATE CONTACT

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

10-20% 10-20% 0% 10-20% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000 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

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% 0% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $1,000,000 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

Santa Clarita Film Office Colleen Brutz, Film Program Specialist film@santa-clarita.com (661) 284-1425 Website

STATE CONTACT

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

Refund of permits and hotel tax 0% 0% 0% 0%

INCENTIVE PERCENTAGES

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: Refundable Tax Credit

Santa Clarita, CA

Georgia Film, Music & Digital Ent. Lee Thomas, Deputy Commissioner lthomas@georgia.org (404) 962-4048 Websoite

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

Minimum Spend Requirement $500,000 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 None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Georgia

Savannah Regional Film Commission Beth Nelson, Executive Director bnelson@filmsavannah.org (912) 447-4153 Website

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

Minimum Spend Requirement $500,000 Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $1,000,000 Project Funding Cap $100,000 (Film, TV Pilots); $250,000 (Full Episodic Series) CPA Audit Required Yes Screen Credit Required Yes Sunset Date 12/31/2024

BUDGET REQUIREMENTS

Incentive Type: Rebate

Savannah, GA

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

Hawaii Film Office Donne Dawson, St. Film Commissioner info@hawaiifilmoffice.com (808) 586-2570 Website

STATE CONTACT

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

22-27% 22-27% 22-27% 22-27% 22-27%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $100,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $50,000,000 Project Funding Cap $17,000,000 CPA Audit Required Recommended, please contact Film Office Screen Credit Required Yes Sunset Date 12/31/2032

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Hawaii

Illinois Film Office Peter Hawley, Director Peter.Hawley@Illinois.Gov (312) 814-3600 Website

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

Minimum Spend Requirement $50,000 (30 minutes or less); $100,000 (over the 30 minutes) 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: Transferable Tax Credit

Illinois

Kentucky Cabinet for Economic Dev. Tim Bates, Manager t.bates@ky.gov (502) 892-3238 Website

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

Minimum Spend Requirement $125,000 - $250,000 (Film/TV); $10,000 - $20,000 (Documentaries) Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $75,000,000 Project Funding Cap $10,000,000 CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Kentucky

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

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

Minimum Spend Requirement $300,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: 6% Annual Funding Cap $150,000,000 (funding cap); $180,000,000 (claim cap) Project Funding Cap $20,000,000 (Film); $25,000,000 (TV) CPA Audit Required Yes Screen Credit Required Yes Sunset Date 07/01/2031

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Louisiana

St. Bernard Parish Office of Film and TV Katie Tommaseo, Film Commissioner ktommaseo@sbpg.net (504) 275-4242 Website

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

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

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

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

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 (207) 624-9828 Website

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

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: Rebate (Labor); Nonrefundable, Nontransferable Tax Credit (Non-labor Spend)

Maine

Maryland Film Office Jack Gerbes, Director jack.gerbes@maryland.gov (410) 767-6340 Website

STATE CONTACT

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

28-30% 28-30% 28-30% 28-30% 28-30%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $250,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: Yes Annual Funding Cap $12,000,000 (2023); $15,000,000 (2024) 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

Massachusetts Film Office Lisa Strout, Director mafilminfo@mass.gov (617) 973-8400 Website

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

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 Nione

BUDGET REQUIREMENTS

Incentive Type: Partially Refundable; Transferable Tax Credit

Massachusetts

Minnesota Film and TV Jill Johansen, Incentives Specialist jill@mnfilmtv.org (612) 767-0095 Website

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% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 (Tax Credit); $100,000 (Rebate) Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $24,950,000 (Tax Credit); $500,000 (Rebate) Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 12/31/2030

BUDGET REQUIREMENTS

Incentive Type: Multiple Tax Credits

Minnesota

Mississippi Film Office Nina Parikh, Director nparikh@mississippi.org (601) 359-3297 Website

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

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 No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Mississippi

New Jersey Motion Picture and TV Steve Gorelick, Executive Director njfilm@sos.nj.gov (973) 648-6279 Website

STATE CONTACT

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

30-37% 35-37% 35-37% 35-37% 35-37%

INCENTIVE PERCENTAGES

Minimum Spend Requirement 60% of Cost in NJ or $1,000,000 of Qualified Costs Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $100,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 06/30/2034

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

New Jersey

New Mexico Film Office Amber Dodson. Director info@nmfilm.com (505) 476-5604 Website

STATE CONTACT

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

25-40% 25-40% 15-30% 25-40% 15-20%

INCENTIVE PERCENTAGES

Minimum Spend Requirement None Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $110,000,000 (2023) Project Funding Cap None CPA Audit Required Yes (projects over $5M) Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

New Mexico

Empire State Development Connie McFeeley, Director filmcredits@esd.ny.gov (212) 803-2330 Website

STATE CONTACT

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

30% 30%* 30%* 30-40% 30-40%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 (NYC, Westchester, Rockland, Suffolk, Nassau); $250,000 (rest of state) Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $655,000,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date 12/31/2034

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

New York Film

Nebraska Department of Economic Development, Incentives Division Laurie Linden, Film Officer laura.linden@nebraska.gov (402) 471-1466 Website

STATE CONTACT

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

20% 20% 20% 0% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 Loan-Out Registration with State No Loan-Out Withholding: Yes Annual Funding Cap $1,000,000 Project Funding Cap $400,000 CPA Audit Required No Screen Credit Required Yes Sunset Date 6/30/2025

BUDGET REQUIREMENTS

Incentive Type: Grant

Nebraska

We have detailed tax incentive information for Nebraska.

Ohio Film Office Gail Mezey, Film Office Coordinator askohiofilm@development.ohio.gov (614) 644-5156 Website

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

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

The Oklahoma Film & Music Office Jeanette Stanton, Director jeanette.stanton@OKcommerce.gov (405) 431-0951 Website

STATE CONTACT

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

20-30% 30% Contct Film Office 30% 20%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $25,000 of OK spend Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $30,000,000 Project Funding Cap None CPA Audit Required Yes Screen Credit Required Yes Sunset Date 06/30/2031

BUDGET REQUIREMENTS

Incentive Type: Rebate

Oklahoma

Pennsylvania Film Office Carrie Lepore, Deputy Secretary carlepore@pa.gov (717) 783-3456 Website

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

Minimum Spend Requirement 60% of Total Production Costs Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $100,000,000 Project Funding Cap 20% of annual program cap CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

Pennsylvania

Puerto Rico Film Commission Carla Cardona, Film Industry Tax Incentives Advisor carla.cardona@ddec.pr.gov (787) 758-4747, ext 3141 Website

STATE CONTACT

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

40% 40% 20% 40% 20%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $50,000 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

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

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

Minimum Spend Requirement $100,000 Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $40,000,000 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

South Carolina Film Commission Matt Storm, Film Commissioner mstorm@scprt.com (803) 737-1785 Website

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

Minimum Spend Requirement $1,000,000 (Film; TV Episode); $10,000,000 (TV series) Loan-Out Registration with State Yes Loan-Out Withholding: Yes Annual Funding Cap $17,000,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

South Carolina

Tennessee Film, Entertainment & Music Commission Bob Raines, Executive Director bob.raines@tn.gov (615) 741-3456 Website

STATE CONTACT

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

25% 25-35% 25% (scripted TV only) 25% 25% (scripted TV only)

INCENTIVE PERCENTAGES

Minimum Spend Requirement $200,000 (Films; TV pilots); $500,000 per episode Loan-Out Registration with State Yes (residents) 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: Grant

Tennessee

Texas Film Commission Office Stephanie Whallon, Director filmincentive@gov.texas.gov (512) 463-9200 Website

STATE CONTACT

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

5-22.5% 5-22.5% 0% 5-22.5% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $250,000 of Qualified Costs for Films and Television ( 5%); $1,000,000 (10%); $3,500,000 (20%) Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $45,000,000 Biannually (ending Aug 2023) Project Funding Cap No Cap CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Texas

San Antonio Film Commission Kimberly LeBlanc, Film and Music Commissioner kimberly.leblanc@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

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

San Antonio, TX

USVI Film Office Luana Wheatley, Director lawheatley@usvitourism.vi (340) 244-2404 Website

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

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: Combination - Multiple Tax Credits

U.S. Virgin Islands

Virginia Film Office Andy Edmunds, Director aedmunds@virginia.org (804) 545-5530 Website

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

Minimum Spend Requirement $250,000 of Qualified Costs (Tax Credit); None for Grant Loan-Out Registration with State Yes Loan-Out Withholding: No Annual Funding Cap $6,500,000 (Tax Credit) $4,150,000 (Grant) Project Funding Cap No CPA Audit Required Yes Screen Credit Required Yes Sunset Date 01/01/2027

BUDGET REQUIREMENTS

Incentive Type: Combination - Multiple Tax Credits

Virginia

Jefferson Parish Film Office Barry Sprague, Film Coordinator bsprague@jeffparish.net (504) 763-6000 Website

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

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

KC Film Office Steph Shannon, Film Commissioner sscupman@visitkc.com (816) 691-3842 Website

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 $100,000 Project Funding Cap None CPA Audit Required None Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Kansas City, MO

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

Transferable

Non-refundable & Non-transferable

Grant/Rebate

Combination

No Incentives

Refundable

St. Petersburg Clearwater, FL

Broward County, FL

Miami-Dade, FL

Savannah, GA

Jacksonville, FL

Jefferson Parish, LA

St. Bernard Parish, LA

Kansas City, MO

San Antonio, TX

San Francisco, CA

Shasta County, CA

Santa Clarita, CA

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

Nebraska

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

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

Minimum Spend Requirement $250,000 (commercials); $500,000 (MOW, TV episode); $1,500,000 (Film) Loan-Out Registration with State No Loan-Out Withholding: Yes Annual Funding Cap $31,000,000 Project Funding Cap $250,000 (commercials); $7,000,000 (Film); $15,000,000 (TV, per season) CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

North Carolina

Get in touch

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

Transferable Tax Credit

Indiana

Indiana Economic Development Corporation (IEDC) Eli Eckhart, Government Affairs Coordinator EEckhart@iedc.IN.gov (800) 463-8081 Website

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% 0% 20-30% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement None Loan-Out Registration with State Pending Loan-Out Withholding: Pending Annual Funding Cap $5,000,000 Project Funding Cap None CPA Audit Required Pending Screen Credit Required Yes Sunset Date 07/01/27

BUDGET REQUIREMENTS

Incentive Type: Non-refundable & Non-transferable Tax Credit

Indiana

We have detailed tax incentive information for Indiana.

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We have detailed tax incentive information for Alabama.

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We have detailed tax incentive information for Arkansas.

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We have detailed tax incentive information for California Film Productions.

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

STATE CONTACT

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

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

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 for film Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $15,840,000 (budgets less than $10M); $10;560,000 (budgets more than $10M) Project Funding Cap $10,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 06/30/2025

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

California Independent Film

We have detailed tax incentive information for California Independent Film Productions.

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Non-labor Spend: 27% Above-the-Line Residents: 27-31% Above-the-Line Nonresidents: Pending Below-the-line Residents: 27-31% Below-the-line Nonresidents: Pending

Transferable Tax Credit

West Virginia

West Virginia Department of Economic Development Meghan Smith, Manager, Business and Industrial Development meghan.e.smith@wv.gov (304) 993-3564 Website

STATE CONTACT

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

27% 27-31% Pending 27-31% Pending

INCENTIVE PERCENTAGES

Minimum Spend Requirement $50,000 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 8/1/2033

BUDGET REQUIREMENTS

Incentive Type: Transferable Tax Credit

West Virginia

We have detailed tax incentive information for West Virginia.

Get in touch

California Film Commission Colleen Bell, Executive Director filmca@film.ca.gov t: (323) 860-2960 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% 25-30% 25-30%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 for film Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $56,100,000 Project Funding Cap $100,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 06/30/2025

BUDGET REQUIREMENTS

Incentive Type: Non-refundable & Non-transferable Tax Credit

California Relocation

We have detailed tax incentive information for California Relocation Productions.

Get in touch

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

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% 20-30% 20-30%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $132,000,000 Project Funding Cap $100,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 06/30/2025

BUDGET REQUIREMENTS

Incentive Type: Non-refundable & Non-transferable Tax Credit

California TV

We have detailed tax incentive information for California TV Productions.

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

30-35% 0% 0% 30-40% 30-40%

INCENTIVE PERCENTAGES

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $45,000,000 Project Funding Cap None CPA Audit Required No Screen Credit Required Yes Sunset Date 12/31/2034

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

New York Post

We have detailed tax incentive information for New York Post Productions.

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We have detailed tax incentive information for New York.

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* Only on Utah withholding tax

Grant/Rebate

Transferable

Non-refundable & Non-transferable

Refundable

Combination

Refundable

Transferable

Click on the state's abbreviation to view the incentive

* Scripted TV only

Non-labor Spend: 10-15% Above-the-Line Residents: 10-15% Above-the-Line Nonresidents: 0% Below-the-line Residents: 10-15% Below-the-line Nonresidents: 0%

Broward County, FL

Grant/Rebate

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)

Shasta County, CA

Grant/Rebate

Film Shasta Sabrina Jurisich, Shasta County Film Commissioner sabrina@upstatecafilm.com 530-710-7784 Website

STATE CONTACT

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

INCENTIVE PERCENTAGES

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

BUDGET REQUIREMENTS

Incentive Type: Rebate

Shasta County, CA

5% of Non-labor Spend. 100% Rebate of permi

0% 0% 0% 0%

We have detailed tax incentive information for Shasta County, CA.

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Sarasota County, FL

We have detailed tax incentive information for Alabama.

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We have detailed tax incentive information for Sarasota County, FL.

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St. Petersburg/Clearwater Film Commission Tony Armer, Film Commissioner tony@filmspc.com (727) 464-7240 Website

STATE CONTACT

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

10-20% 10-20% 0% 10-20% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap $1,700,000 Project Funding Cap $250,000 CPA Audit Required No Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

St. Petersburg, FL

We have detailed tax incentive information for St. Petersburg & Clearwater, FL.

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

St. Petersburg - Clearwater, FL

Grant/Rebate

We have detailed tax incentive information for St. Bernard Parish, LA.

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We have detailed tax incentive information for Jefferson Parish, LA.

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We have detailed tax incentive information for San Antonio, TX.

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We have detailed tax incentive information for Jacksonville, FL.

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We have detailed tax incentive information for Kansas City, MO.

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We have detailed tax incentive information for Miami-Dade, FL.

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We have detailed tax incentive information for San Francisco, CA.

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We have detailed tax incentive information for Santa Clarita, CA.

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We have detailed tax incentive information for Savannah, GA.

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We have detailed tax incentive information for Colorado.

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We have detailed tax incentive information for Connecticut.

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We have detailed tax incentive information for District of Colombia.

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We have detailed tax incentive information for Georgia.

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We have detailed tax incentive information for Hawaii.

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We have detailed tax incentive information for Illinois.

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We have detailed tax incentive information for Louisiana.

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We have detailed tax incentive information for Kentucky.

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We have detailed tax incentive information for Maine.

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We have detailed tax incentive information for Minnesota.

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We have detailed tax incentive information for Montana.

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We have detailed tax incentive information for North Carolina.

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We have detailed tax incentive information for New Jersey.

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We have detailed tax incentive information for New Mexico.

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We have detailed tax incentive information for Nevada.

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STATE CONTACT

Empire State Development Connie McFeeley, Director filmcredits@esd.ny.gov (212) 803-2330 Website

We have detailed tax incentive information for Oklahoma.

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* Only in Utah withholding tax

We have detailed tax incentive information for Utah.

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We have detailed tax incentive information for Virginia.

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We have detailed tax incentive information for Washington.

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Refundable

Transferable

Fort Lauderdale/Broward County Film Commission Sandy Lighterman, Film Commissioner slighterman@broward.org (954) 357-6109 Website

STATE CONTACT

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

15% 15% 0% 15% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement $1,000,000 (Main and Alternative Tier); $1,500,000 (Special Projects) Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap Discretionary Project Funding Cap $175,000 (Main Tier); $100,000 (Alternative Tier); $1,500,000 (Special Projects) CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Broward County, FL

We have detailed tax incentive information for Broward County, FL.

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

California Independent Film

Transferable

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

California Relocating TV

Non-labor Spend: 20-25% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 20-30% Below-the-line Nonresidents: 20-30%

California TV

Non-refundable & Non-transferable

Non-labor Spend: 25-30% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-35% Below-the-line Nonresidents: 25-35%

New York Post

Refundable

Non-refundable & Non-transferable

* Cetain limitations apply

Non-labor Spend: 25-35% Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-35% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Yukon

Non-labor Spend: 25-40% 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

Saskatchewan

Non-labor Spend: 20% Above-the-Line Residents: 20% Above-the-Line Nonresidents: 20% (certain positions) Below-the-line Residents: 20% Below-the-line Nonresidents: 20% (certain positions)

Transferable Tax Credit

Quebec

Non-labor Spend: 32-35% Above-the-Line Residents: 32-35% Above-the-Line Nonresidents: 0% Below-the-line Residents: 32-35% Below-the-line Nonresidents: 30-33% (with Deemed Labour Allowance)

Transferable Tax Credit

Prince Edward Island

Non-labor Spend: 21.5% Above-the-Line Residents: 35-45% Above-the-Line Nonresidents: 0% Below-the-line Residents: 35-45% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Ontario

Non-labor Spend: 27-40% (Stream 1); 17-30% (Stream 2) Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0% Below-the-line Residents: 0% 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: 25-32% Above-the-Line Residents: 25-32% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25-32% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Nova Scotia

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

Transferable Tax Credit

Newfoundland & Labrador

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

Transferable Tax Credit

New Brunswick

Non-labor Spend: 30-38% Above-the-Line Residents: 40-65% Above-the-Line Nonresidents: 0% Below-the-line Residents: 40-65% 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: 22-30% Above-the-Line Residents: 22-30% Above-the-Line Nonresidents: 0% Below-the-line Residents: 22-30% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Alberta

Alberta Film Mark Ham, Film Commissioner mark.ham@gov.ab.ca (780) 422-8581 Website

STATE CONTACT

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

22-30% 22-30% 0% 22-30% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement C$500,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$50,000,000 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

Creative BC Marnie Gee, BC Film Commissioner mgee@creativebc.com (604) 730-2247 Website

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

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

Canadian Audio-Visual Certification Office (CAVCO) Scott White, Director (CAVCO) Scott.White@pch.gc.ca (819) 743-6098 Website

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%

INCENTIVE PERCENTAGES

Minimum Spend Requirement C$100,000 - C$1,000,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None Project Funding Cap Lesser of 60% of total production costs, or total labour costs CPA Audit Required Yes Screen Credit Required No Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Canadian Production Tax Credit (CPTC)

Manitoba Film & Music Rob Bruinooge, CEO & Film Commissioner rob@mbfilmmusic.ca (204) 947-2040, ext 10 Website

STATE CONTACT

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

30-38% 40-65% 0% 40-65% 0%

INCENTIVE PERCENTAGES

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 Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: RefundableTax Credit

Manitoba

NB Tourism, Heritage and Culture Cultural Industries (Branch) Rebekah Chasse rebekah.chasse@gnb.ca (506) 453-5372 Website

STATE CONTACT

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

30% 40% 0% 40% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement 50% of total production costs, or 25% of all labour must be NB-based Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$5,000,000 Project Funding Cap C$2,000,000 (production companies annually); C$150,000 - C$1.5M (individual productions) CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

New Brunswick

Newfoundland and Labrador Film Development Corporation (NLFDC) Suzanne William, Programs Analyst suzanne@nlfdc.ca (709) 739-1702 Website

STATE CONTACT

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

25% 40% 0% 40% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap None 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

Newfoundland & Labrador

Northwest Territories Film Commission Camilla MacEachern, Film Commissioner nwtfilm@gov.nt.ca (844) 698-3456 Website

STATE CONTACT

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

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

INCENTIVE PERCENTAGES

Minimum Spend Requirement C$60,000; Also 30% of labour spend must be to residents 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

Department of Communities, Culture, Tourism and Heritage Linda Wood Manager, Film & Television Incentives linda.wood@novascotia.ca (902) 424-7181 Website

STATE CONTACT

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

25-32% 25-32% 0% 25-32% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement C$25,000 Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$41,400,000 Project Funding Cap C$10,000,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date 04/01/2026

BUDGET REQUIREMENTS

Incentive Type: Grant

Nova Scotia

Nunavut Film Development Corporation Huw Eirug ceo@nunavutfilm.ca (867) 222-4698 Website

STATE CONTACT

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

27-40% (Stream 1); 17-30% (Stream 2) 0% 0% 0% 0%

INCENTIVE PERCENTAGES

Minimum Spend Requirement C$25,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$800,000 Project Funding Cap Discretionary CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Rebate

Nunavut

Ontario Creates Justin Cutler, Film Commissioner jcutler@ontariocreates.ca (416) 642-6628 Website

STATE CONTACT

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

21.5% 35-45% 0% 35-45% 0%

INCENTIVE PERCENTAGES

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

Innovation PEI Meaghan Brander, Film Industry Growth Specialist mdbrander@gov.pe.ca (902) 368-6300 Website

STATE CONTACT

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

32-35% 32-35% 0% 32-35% 30-33% (with Deemed Labour Allowance)

INCENTIVE PERCENTAGES

Minimum Spend Requirement C$25,000 of Qualified Costs Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap No Project Funding Cap No CPA Audit Required Yes, for projects over C$500,000 Screen Credit Required Yes Sunset Date 3/31/2024

BUDGET REQUIREMENTS

Incentive Type: Rebate

Prince Edward Island

Societe du developpement des enterprises culturelles (SODEC) Chanelle Routhier, Commissionner, Film and TV, Province of Quebec chanelle@qftc.ca (514) 499-7070, #231 Website

STATE CONTACT

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

20% 20% 20% (certain positions) 20% 20% (certain positions)

INCENTIVE PERCENTAGES

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

Creative Saskatchewan Erin Dean, CEO erin.dean@creativesask.ca (306) 798-9800 Website

STATE CONTACT

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

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

INCENTIVE PERCENTAGES

Minimum Spend Requirement None Loan-Out Registration with State No Loan-Out Withholding: No Annual Funding Cap C$5,000,000 Project Funding Cap C$600,000 CPA Audit Required Yes Screen Credit Required Yes Sunset Date None

BUDGET REQUIREMENTS

Incentive Type: Grant

Saskatchewan

Yukon Media Development Iris Merritt Manager, Media Development Iris.merritt@gov.yk.ca (867) 667-5678 Website

STATE CONTACT

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

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

INCENTIVE PERCENTAGES

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

Non-labor Spend: 0% Above-the-Line Residents: 26% Above-the-Line Nonresidents: 0% Below-the-line Residents: 25% Below-the-line Nonresidents: 0%

Transferable Tax Credit

Canadian Production Tax Credit (CPTC)

Canada

Refundable

Grant/Rebate

CANADIAN FEDERAL INCENTIVE PROGRAMs

We have detailed tax incentive information for Yukon.

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We have detailed tax incentive information for Yukon

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We have detailed tax incentive information for Saskatchewan.

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We have detailed tax incentive information for Quebec.

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We have detailed tax incentive information for Prince Edward Island.

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We have detailed tax incentive information for Ontario.

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We have detailed tax incentive information for Nunavut.

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We have detailed tax incentive information for Nova Scotia.

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We have detailed tax incentive information for Northwest Territories.

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We have detailed tax incentive information for Newfoundland & Labrador.

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We have detailed tax incentive information for New Brunswick.

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We have detailed tax incentive information for Manitoba.

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We have detailed tax incentive information for the Canada Production Tax Credit (CPTC).

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We have detailed tax incentive information for British Colombia.

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We have detailed tax incentive information for Alberta.

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Refundable

Grant/Rebate

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

Production Services Tax Credit (PSTC)

Canadian Audio-Visual Certification Office (CAVCO) Scott White, Director (CAVCO) Scott.White@pch.gc.ca (819) 743-6098 Website

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

BUDGET REQUIREMENTS

Incentive Type: Refundable Tax Credit

Canadian Production Services Tax Credit (PSTC)

We have detailed tax incentive information for the Production Services Tax Credit (PSTC)

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Foreign and Canadian Owned Companies

Canadian Companies Only