The U.S. offers a rich range of diverse locations from coast to coast with many states provide filming incentive programs. While there are far too many to mention here, we’re pleased to bring you a selection of film commissions with contacts and website address where you can access information on hot locations in their states.
Arizona Film CommissionA 20% tax credit based on expenses in Arizona can be qualified for if the production costs are $250,000 to $1 million annually (either for an individual spot or cumulative spots during the course of a year). In cases where the qualifying production costs are more than $1 million, the tax credit goes up to 30%.
www.azcommerce.com
Connecticut Film Division, Connecticut Commission on Culture and Tourism30% Digital Media & Motion Picture Tax Credit. Spend in excess of $50,000 in Connecticut for pre-pro, production or postproduction expenses on a qualified production and receive tax credits up to 30 % of qualified Connecticut spending for goods, services and labor. No annual cap and no per-production cap.
www.ctfilm.com
Georgia Film, Music & Digital Entertainment Office
A 20% tax credit for qualified productions–features, TV series, commercials, music videos and video game projects–lensed in the state. Spots and music videos are eligible for the 20% base tax credit once the production company has spent a minimum of $500,000 on qualified expenditures during a single year–this can be done via a single project or multiple projects. Tax credits apply to the company’s Georgia tax liability. Should the company have limited or no Georgia tax liability, then the credit may be transferred or sold once to one or multiple Georgia-based taxpayers to use against their tax liabilities.
www.filmgeorgia.org
Hawaii Film Office
There are two different tax credits that may be applied to television and film production in Hawaii. One is the High Technology Business Investment Tax Credit, which is applicable to a television or film production company that establishes a long-term presence in Hawaii. The other, the Motion Picture and Film Production Income Tax Credit, is a refundable tax credit that gives a rebate on expenditures made in Hawaii by a TV or film production. Spots are eligible.
www.hawaiifilmoffice.com
Illinois Film OfficeA 30% Illinois Film Tax Credit on all qualifying expenditures: labor, rentals, leases, purchases, services, housing, etc. Program is applicable to all phases (pre-production, production and post-production) of feature film, movies for television, television series and commercials.
www.IllinoisFilm.biz
Massachusetts Film Office
For taxable years beginning on or after January 1, 2006 and before January 1, 2013, a motion picture production company may be entitled to a payroll expense credit equal to 20% of its total qualifying aggregate payroll and may also be entitled to a production expense credit equal to 25% of its qualifying Massachusetts production expenses. The minimum expenditure threshold required to be met in a 12-month period has been lowered to $50,000. The sunset date for the statute has been extended to January 1, 2023.
www.mafilm.org
Michigan Film Office
Michigan offers a 40% refundable tax credit incentive package, with a minimum required spend of $50,000. Across-the-board state expenditures qualify. Incentive does not apply to spots. Michigan crew reimbursed at 40%, non-resident BTL crew at 30%. An additional 2% is available if you shoot in one of the 103 designated Core Communities.
www.michiganfilmoffice.org
Minnesota Film & TV BoardSnowbate, Minnesota’s production incentive, is a 15% rebate of your Minnesota expenditures available to feature films, national TV series, commercials, music videos and documentaries. Additionally, Minnesota expenditures for TV commercial production and post-production are exempt from Minnesota sales tax.
www.mnfilmtv.org
Montana Film Office
Rebates. 14% rebate based on hired Montana labor; applied to the first $50,000 worth of wages paid per Montana resident. 9 % rebate based on production expenditures in Montana.
www.montanafilm.com
New Mexico Film Office25% tax rebate on all production expenditures, including New Mexico labor, that are subject to taxation by the State of New Mexico. This is a refund, not a credit! There is no minimum spend required and no cap. A 50% wage reimbursement for on-the-job training of New Mexico residents in advanced below-the-line crew positions. And no state sales tax (not to be used in conjunction with the 25% tax rebate)
www.nmfilm.com
New York State Governor’s Office for Motion Picture & TV Development
The New York State Film Production Credit Program offers producers 30% off qualifying expenses when filming anywhere in New York State. Producers can save an additional 5% when lensing in the five boroughs of New York City. New York State also offers a Commercial incentive, which can save producers anywhere from five to 25% on qualified expenditures.
www.nylovesfilm.com
North Carolina Film OfficeLegislation provides for a 15% tax credit on productions with a minimum in-state spend of $250,000. Wages up to $1 million qualify as does the cost of production-related insurance. Incentive has been extended to January 1, 2014. Productions must register with the NC Film Office by filing an intent to film form.
www.ncfilm.com
Texas Film Commission
Texas Moving Image Industry Incentive Program Incentives apply to varied filmmaking disciplines, including commercials and branded content
http://governor.state.tx.us/film
Film Wisconsin
An investment tax credit of 25% that can be claimed for investing in state-based productions. A comprehensive sales and use tax exemption for machinery, equipment and services used in production and post. A 0% tax for all film and television services contracted by out of state production companies. A refundable tax credit of 25% of direct production expenditures for feature films, TV movies, episodic and mini-series TV, video games and broadcast advertising production. A 15% state income tax credit for film, TV and electronic game production businesses who make a capital investment by starting a business in Wisconsin.
www.filmwisconsin.net
