Entertainment & Business Law Services - Sisto

U.S. Jurisdictions

 
Jurisdiction
 
Incentives
ALABAMA
25% refundable tax credit based on all qualified Alabama expenditures, a 35% rebate on all payroll paid to residents of Alabama for the state certified production; and an exemption on sales and lodging taxes.
 
ARKANSAS

20% rebate based on all qualified Arkansas expenditures associated with the production of a state certified production (including resident and non-resident labor). An approved production company may also receive an additional rebate of 10% for the payroll of BTL employees involved in the production who are full-time residents of the state.
 
CALIFORNIA
 

20% non-transferable tax credit based on qualified California expenditures for a feature film, MOW, new television series and TV pilot.

25% transferable tax credit based on qualified California expenditures for independent films.

25% non-transferable tax credit based on qualified California expenditures on a relocating television series that filmed its most recent season outside of California.

 
COLORADO
20% rebate based on qualified Colorado expenditures.
 
CONNECTICUT
 
10% or 15% or 30% transferable tax credit based on qualified Connecticut expenditures based on the production’s total expenses or costs. Connecticut also offers a tax credit for infrastructure costs, and exemptions for property, sales and hotel taxes.

 

 GEORGIA  20% transferable tax credit based on qualified Georgia expenditures. In addition, the inclusion of an imbedded animated Georgia logo on approved projects may serve to increase the effective rate up to 30%.

 

 

 HAWAII  
20-25% refundable tax credit based on qualified Hawaii expenditures.

 

 

 
ILLINOIS 
 
30% transferable tax credit based on qualified Illinois expenditures. In addition, salaries of individuals that live in economically disadvantages areas may serve to increase the effective rate up to 45%.

 

 

 KENTUCKY
30% to 35% refundable tax credit based on qualified Kentucky expenditures.

 

 

LOUISIANA1

30% transferable tax credit based on qualified Louisiana expenditures. In addition, a payroll tax credit for productions using resident labor may serve to increase the effective rate up to 40%.

 

 

MARYLAND 
25% to 27% refundable tax credit based on qualified Maryland expenditures

 

 

MASSACHUSETTS 
25% transferable (or refundable) tax credit; 25% payroll credit; and a sales tax exemption.

 

 

  MINNESOTA

20 to 25% rebate based on qualified Minnesota expenditures.

 

 

  MISSISSIPPI

25% rebate based on qualified Mississippi expenditures, a 30% rebate on resident cast and crew, and a 25% rebate for non-resident cast and crew. In addition, a production is also eligible for a 5% rebate on salaries paid to veterans.

 

 

  NEVADA

15% to 25% transferrable tax credit based on qualified Nevada expenditures.

 

 

 
 NEW MEXICO
  
 

25% to 30% refundable tax credit based on all direct New Mexico expenditures. 

50% wage reimbursement (Film Crew Advancement Program).
Film Loan Program: minimum $500,000, maximum $15,000,000 per production. Loans are interest-bearing and reimbursable within 2 years.

 

 

  NEW YORK

30% refundable tax credit based on all qualified New York expenditures. In addition, qualified labor expenses incurred in certain counties may serve to increase the effective rate up to 40%.

 

 

  NORTH CAROLINA2

25% grant based on all qualified North Carolina expenditures.

 

 

 OHIO

25% to 35% refundable / transferable tax credit based on qualified Ohio expenditures.

 

 

  OKLAHOMA

35% to 37% rebate based on qualified Oklahoma expenditures.

 

 

  OREGON

20% cash rebate based on qualified Oregon expenditures.

 

 

  PENNSYLVANIA

25% to 30% tax credit based on qualified Pennsylvania expenditures.

 

 

  PUERTO RICO

40% transferable tax credit of budget items paid to a Puerto Rico entity or resident and a 20% tax credit on non-resident qualified expenditures.

 

 

  RHODE ISLAND

25% transferable tax credit based on qualified Rhode Island expenditures.

 

 

  SOUTH CAROLINA

30% rebate based on South Carolina supplier expenditures, 25% cash rebate on South Carolina employee wages, and 20% cash rebate on out-of-state performing artists.

 

 

  TENNESSEE

25% grant based on qualified Tennessee expenditures.

 

 

  TEXAS

5% to 20% grant based on qualified Texas expenditures. In addition, a bonus for locating a project in an underutilized or economically distressed area may serve to increase the effective rate up to 22.5%.

 

 

  UTAH

20-25% refundable tax credit based on qualified Utah expenditures.

 

 

  US VIRGIN ISLANDS

17% transferrable tax credit based on qualified US Virgin Islands expenditures. In addition, a 9% cash rebate is available for all qualified productions, an additional 10% is available with a USVI promotion in the credits, and an additional 10% is awarded if the film is produced in St. Croix, for a maximum cash rebate of up to 29%.

 

 

  VIRGINIA
15% to 20% refundable tax credit based on qualified Virginia expenditures. In addition, there is a 10% to 20% bonus of the total aggregate payroll for Virginia residents employed in connection with the production.

 

 

 WASHINGTON

15% to 30% rebate based on qualified Washington expenditures.

 

 

 WEST VIRGINIA  

27% to 31% transferable tax credit based on qualified West Virginia expenditures.

 

 

[1] Effective July 1, 2015, for fiscal years 2016-2018, tax credit claims and transfers to the State (buy-back) shall be limited to an aggregate of $180 million each fiscal year. The state will not buy-back any motion picture investor tax credits from July 1, 2015 through June 30, 2016. For state-certified productions initially certified from July, 2015 through June 30, 2018, the maximum amount of credits that may be certified for a single state-certified production shall not exceed $30 million. For state-certified productions initially certified on or after July 1, 2015, payroll payments made directly to an individual shall exclude any portion of an individual salary in excess of $3 million.

[2] North Carolina’s incentive program was replaced with a Film and Entertainment Grant Program, which provides a rebate of up to 25% on qualified expenses / purchases of productions. The program will provide the rebate based on the availability of funds.

 

 

Last Updated April 2017

Disclaimer: These incentives charts are provided, in summary form, for informational purposes only and are not intended as, nor do they constitute, legal or accounting advice. SEBLS does not guarantee the accuracy or completeness of the information and users are advised to seek appropriate professional counsel to understand and adapt this information to their particular needs and circumstances. Many jurisdictions offer of variety of soft money incentives and bonuses not reflected in this compilation. Incentive programs are subject to eligibility requirements which vary from jurisdiction to jurisdiction.

 

 

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