State Film Incentives
Alabama State Legislation
State and local sales and use tax exemption for the purchase or lease of equipment, props, supplies, materials and services used in production. Additionally, no state and local lodgings tax for rooms used by production staff.
Film incentives:
http://alabamafilm.org/filmakerincentives.htm
Alaska State Legislation
Currently, Alaska has no sales and no business tax.
Film Incentives:
www.alaskafilm.org
Arizona State Legislation
Existing Tax Credit Program - Effective: January 1, 2006 (amended 2007)
Arizona offers a waiver of state sales taxes on production costs incurred in Arizona, such as leases on rentals and lodging, catered food and drink, and construction; as well as transferable individual or corporate income tax credits on designated production costs in Arizona as follows:
- 20% for $250,000 to $1M
- 30% for $1M and up
15% tax credit available for infrastructure, certain caps apply.
5% of the total available credits are set aside for commercials and music videos.
Benefits can be carried over up to 5 years; certain caps apply. Incentives require employment of Arizona residents, as follows:
- In 2006, at least 25%
- In 2007 at least 35%
- In 2008 and thereafter, at least 50% full-time employees.
- Companies must also spend at least $250,000 in the state within 24 months of certification.
Film incentives:
www.azcommerce.com/film/incentives.asp
Arkansas State Legislation
Existing Tax Credit Program - Effective: 1997, Expires: not specifed
Full gross receipts and use tax refund on the purchase of property and services, including lodging, in connection with production costs. To qualify, a production company must spend at least $500,000 within six months or 1 million dollars within 12 months in connection with the production.
Act 1596
Amended: this amends the incentive act to allow for flexibility in the use of earned tax credits; allow technology based enterprises to qualify for payroll rebates and investment tax credits; to revise the research and development tax credit for existing businesses and to make corrections.
Film Incentives:
http://www.1-800-arkansas.com/film/index.cfm?page=tax_information
California State Legislation
Proposed Incentive Package for City of Los Angeles—a current tax incentive package for filming is being discussed with the Mayor’s office.
AB 1696 — Bill would create a financial assistance program for California Film Commission for the productions of qualified motion pictures subject to specific limitations. Pending hearing in Assembly Arts & Entertainment Committee.
SB 740 — This bill would create refundable tax credits based on certain wages or amounts paid to purchase or lease certain property used to produce motion pictures or commercials in California. Would be effective from 2007 until repeal in 2018. Pending in Senate Revenue and Taxation Committee.
SB 771 — SAG sponsored this legislation that was recently passed by both the Senate and the Assembly. The bill clarifies that the property right to use a deceased personality’s name, voice, signature, photograph or likeness in a commercial product is freely descendible by means of trust or any other testamentary instrument executed before or after January 1, 1985. SB 771 makes clear that regardless of when an individual dies, his or her heirs and beneficiaries may, for 70 years from the date of death, control the use of his or her image for commercial purposes. The bill explicitly states that the rights recognized for deceased personalities are made retroactive, including to those deceased personalities who died before January 1, 1985.
Film incentives:
http://www.film.ca.gov/Incentives.html
Colorado State Legislation
Existing Tax Incentive Program - Effective: July 2007, Expires: 2017
COLORADO FILM INCENTIVE PROGRAM
The Colorado Film Incentive program rebates 10% of the below the line cost of producing a film, documentary or television program when that project is produced and filmed in Colorado; the production company spends 75% of it’s below the line budget with Colorado businesses; and hires 75% of their crew locally.
All production companies seeking to participate in the Film Incentive Program must complete and submit a Statement of Intent Application to the Colorado Film Commission, which will review applications for the Colorado Economic Development Commission. In addition, the production company must be notified, in writing, that their Statement of Intent Application has been approved by the Colorado Film Commission and the Colorado Economic Development Commission prior to commencing principal photography.
For more detailed information or to download an application , please visit the Colorado Film website at
www.coloradofilm.org
Right to Work Legislation Pending.
Advocates of a right to work ballot initiative are working to get the 77,000 signatures required to qualify for the November 2008 ballot.
Film incentives:
http://www.coloradofilm.org/locationcolorado-filmincentives.htm
Connecticut State Legislation
Existing Tax Credit Program - Effective: 2006, Expires: not specified
Provides a 30% transferable tax credit with a minimum in-state spend of $50,000 on all goods, services and labor. Production credits may be carried forward for 3 years. No hotel occupancy tax for hotel stays in excess of 30 days
Film incentives:
http://www.cultureandtourism.org/cct/cwp/view.asp?a=2126&q=317244
Delaware State Legislation
Delaware has no state sales tax.
Film incentives:
http://dedo.delaware.gov/filmoffice/information/incentives.shtml
Florida State Legislation
- Lowered the qualifying expenditure threshold from $850K to $625K
- Provides separate queue for digital media entertainment
- Provides Florida’s independent filmmakers with their own queue with a lowered threshold of $100K
- Creates separate $100K/$500K threshold per project/cumulative spend for commercials and music videos
- Creates 5% off-season bonus for projects with at least 75% of days filmed from June through November
- Eliminates dropping two highest paid Florida residents and caps salaries at $400K/employee
- Allows projects to cross fiscal years
- Creates 2% bonus for films deemed “family friendly”
Film incentives:
http://www.filminflorida.com/ifi/incentives.asp
Georgia State Legislation
Existing Tax Credit Program - Effective: January 2005
Sales and use tax exemption for the purchase or lease of a wide range of production and postproduction equipment and services for use in qualified production activities in the state. Beginning with tax years on or after 1/1/2005, transferable income tax credit equal to 9% of all in-state costs for in-state film and TV investments of $500,000 or more. Additional 3% credit on wages (up to $500,000) paid to GA residents and 3% credit for productions in designated distressed communities. An additional 2% credit for TV productions that spend more than $20 million.
Film incentives:
http://www.georgia.org/Business/FilmVideoMusic/Incentives.htm
Hawaii State Legislation
Existing Tax Credit Program Effective - July 2006, Expires January 2016
Effective 7/1/06, a refundable income tax credit of 15% (for production in counties with a population greater than 700,000) or 20% (for production in counties with a population equal to or less than 700,000), which is deductible from net income tax liability, of the costs incurred in the state in the production of motion picture and television films, and up to 7.25% rebate for the for transient accommodation tax (hotel room tax). Must spend at least $200,000 in Hawaii. Overall cap of $8M. Repealed on 1/1/2016.
Film incentives:
http://www.hawaiifilmoffice.com/incentives-tax-credits
Idaho State Legislation
Existing Tax Credit Program: Effective: July 2006
HB 497a
, a rebate of the 6% sales tax on tangible personal property when $200,000 is spent on a wide variety of qualifying expenses.
Additionally, companies building new facilities may qualify for another rebate enacted in 2005 and amended in 2006. Minimum facility building costs and minimum new employees would apply.
Production personnel who are staying 30 days or more in Idaho lodging facilities are totally exempt from sales and lodging taxes, currently 8%.
Film incentives:
http://www.filmidaho.org/page.aspx/250/production_incentives
Illinois State Legislation
Existing Tax Credit Program - Effective: May 2006, Expires December 2007
The Illinois Film Production Services Tax Credit Act provides for a 20% tax credit based on “Illinois Production Spending” plus an additional 15% tax credit based on Illinois labor expenditures generated by the employment of residents of geographic areas of high poverty or high unemployment.
Illinois Production Spending are: (1) expenses to purchase, from vendors within Illinois, tangible personal property that is used in the accredited production; (2) expenses to acquire services, from vendors in Illinois, for film production, editing, or processing; and (3) the compensation, not to exceed $100,000 for any one employee, for contractual or salaried employees who are Illinois residents performing services with respect to the accredited production.
An important purpose of the Act is to promote and encourage the training and hiring of Illinois residents and utilization of vendors and service providers who represent the diversity of the Illinois population.
Film incentives:
http://www.illinoisbiz.biz/dceo/Bureaus/Film/Tax+Incentives/new+credit+-5-1.htm
Indiana State Legislation
Film production tax incentives.
Authorizes the use of state university owned property free of charge as locations for making motion pictures. Provides a state tax credit for expenditures that are made in Indiana and directly related to the production and postproduction of a motion picture.
Right to Work Legislation pending HB 1024
Film incentives:
http://in.gov/film/incentives/index.html
Iowa State Legislation
Film incentives:
http://www.traveliowa.com/film/incentives.html
Kansas State Legislation
No lodging tax on hotel rooms for production companies after 28 days.
Film incentives:
http://www.ifckc.org/public/
Kentucky State Legislation
The Kentucky Tax Rebate Program entitles eligible production companies to a refund of the 6% sales and use tax on expenditures made in connection with the production. Expenditures must be paid through a Kentucky financial institution.
Film incentives:
http://www.filmcincinnati.com/Incentives/
Louisiana State Legislation
Existing Tax Credit Program: Effective: January 2006
Provides a transferable investor tax credit equal to 25% of the in-state investment made if it is in excess of $300,000. Beginning 1/1/2006, the employment tax credit will be transferable and equal to 10% of the salaries in-state residents hired (no salaries in excess of $1million will qualify
- 25% Motion Picture Investor Tax Credit
- 10% Louisiana Employment Tax Credit (excluding salaries exceeding $1M)
- 15% Sound Recording Tax Credit
- 15% Digital Media Tax Credit
- 15% Infrastructure Tax Credit
Film incentives:
http://www.lafilm.org/incentives/
Maine State Legislation
Existing Tax Credit Program - Effective: 2006, Expires: not specified
The Maine Production Incentive, passed in 2006, provides for wage reimbursement for eligible employees – 10% for non-Maine residents and 12% for Maine residents. There is also an income tax credit equal to the Maine income tax due on taxable income related to the media production. Film, television, commercial, and video game projects that spend $250,000 in Maine on production related expenses during a 12-monther period qualify.
Film incentives:
http://www.filminmaine.com/incentives/default.aspx
Maryland State Legislation
Existing Tax Credit Program: changes based on fiscal year
Fiscal year 2008 will provide $4 million in incentives
HB1185
will lift the $2 million per production cap and changes the structure from a rebate on wages to instead a rebate on direct production expenditures. The legislature approved changing 50% of wages up to $25,000 up to a 2 million maximum to, a rebate on up to 25% of the total direct costs.
Film incentives:
http://www.marylandfilm.org/incentives.htm
Massachusetts State Legislation
Tax Incentive - Effective: 2006, Expires: December 31, 2012.
Bill Provisions
- Feature Film, TV series (or pilot) and TV Commercials qualify.
- Sales and Use Tax Exemption Purchases made by student filmmaker at accredited film school Purchases when production spends $250,000 in state in 12-month period.
- Employment Tax Credit 20% of Massachusetts source income Excludes any employee whose salary exceeds $1mil $250,000 in state production expenditure during taxable year to qualify. Credits may be carried forward 5 yrs., transferred, sold or assigned
- Production Tax Credit
- 25% of All Massachusetts production expenses Excludes any payroll expenses if employment tax credit taken 50% of production expense or 50% of principal photography in state to qualify.
- Credits may be carried forward 5 yrs., transferred, sold or assigned.
- Credits are capped at $7 million per production.
SAG worked with industry coalition (Massachusetts Production Coalition) to get bill enacted. Again working with the Coalition, we have since been successful in securing funding for a MA State Film Office (MFO) and in January a new MFO director was hired. We are now working to introduce amendments to the existing legislation that would eliminate the $7 million cap, reduce the spending threshold from $250,000 to $50,000 and remove the sunset provision.”
Film incentives:
http://www.massprodcoalition.com/maInc/index.asp
Michigan State Legislation
Effective: January 2007, Expires: December 31, 2010
New Film Incentive
January, 2007, Michigan’s Governor Granholm signed a new film incentive into law. To qualify for the incentive, a film company must spend at least $200,000 in Michigan. Between $200,000 and $1 million, a company receives a 12-percent rebate; between $1 million and $5 million, a 16-percent rebate; and between $5 million and $10 million, a 20-percent rebate. Commercials are also included and are accumulative if one commercial does not reach the $200,000 minimum.
Right to Work Legislation
The following Right to Work bills are in the Michigan legislature: H.B. 4454 – 4455 and H.B. 4811 which were all referred to the House Labor Committee, and S.B. 607-608 which were referred to the Senate Committee on Commerce and Tourism. Although it is doubtful that these bills will pass through both house and senate, there is a strong feeling that there might be a right to work ballot initiative. The Michigan AFL-CIO has been active in mobilizing the state’s union members to fight such an initiative. Major activities include the creation of a union public relations committee and a speakers’ bureau, both to instill union pride and to educate union members and the public on the truths of right to work.
Film incentives:
http://www.absolutemichigan.com/dig/michigan/michigan-film-incentive-lightworks-film-festival/
Minnesota State Legislation
Commercial Sales Tax Exemptions
Minnesota expenditures for TV commercial production and post-production are exempt from Minnesota sales tax.
Hotel/Lodging Tax Exemption
Exempt from state lodging tax for hotel stays 30 days or longer.
Snowbate Production Incentive Program Guidelines
Up to 15% of production costs incurred in Minnesota to producers of feature films, national TV series, documentaries, music videos and commercials, shot on film or video, that directly create new production jobs in Minnesota.
Snowbate funds are available until June 30, 2007 or until the appropriation is spent, whichever comes first.
Feature Films, National TV Series, Documentaries and Music Videos.
To be eligible, all categories of productions must create new production jobs in Minnesota with a minimum of sixty percent of production shot in state or 60% of total budget spend in state.
TV Commercials:
To be eligible, a TV spot must meet one of two requirements. (1) Have national distribution (a spot buy that covers more than 50% of US households); or (2) Have a total production budget of at least $200,000. In addition to satisfying either (1) or (2) above, a minimum of at least 60% of the total spot production budget must be spent in Minnesota.
Film incentives:
http://www.mnfilmtv.org/incentives_forms.php
Mississippi State Legislation
Existing Tax Credit Program: Effective - March 2007 Expires: July 1, 2012
For all feature films, television projects, documentaries, or commercials: a 20% rebate of all base investment in-state production-related expenditures, excluding non-resident payroll. 25% rebate for the next four million dollars (between $1 million and $5 million) and a 30% rebate of the base investment that is in excess of $5 million.
Film incentives:
http://www.visitmississippi.org/film/
Missouri State Legislation
Existing Tax Credit Program - Effective: 2006
Production company must spend $300,000 or more in Missouri to qualify for state income tax credits equaling up to 50% of the company’s expenditures in Missouri, not to exceed $1 million in tax credits per project.
Tax credits are fully assignable
The entire film production tax credit program is capped at $1.5 million per year.
Tax incentives:
http://www.missouribusiness.net/film/incentives.asp
Montana State Legislation
Existing Tax Credit Program - Effective: 2005 Expires: January 1, 2010
Big Sky on the Big Screen Act
- 14% rebate based on hired Montana Labor
- Applies to first $50,000 of wages per Montana resident.
- 9% rebate based on qualified expenditures
- Includes hotel and lodging
Montana doesn’t have a sales tax.
Film incentives:
http://montanafilm.com/incentives.htm
Nebraska State Legislation
No lodging tax on hotel rooms for production companies after 30 days.
Film incentives:
http://www.filmnebraska.org/permits.htm
Nevada State Legislation
Pending Tax Credit Legislation – SB 321—Would give certain exemptions of fuel, transportation and personal property taxes to registered motion picture productions. SAG testified to support this bill; currently being considered in committee.
Film incentives:
http://www.nevadafilm.com
New Hampshire State Legislation
No state or income tax in New Hampshire.
RTW Legislation Pending
Film incentives:
http://www.nh.gov/film/incentives.htm
New Jersey State Legislation
Existing Tax Credit Program - Effective 2005, Expires 2015
Tax Credit Program:
New Jersey offers a tax credit in an amount equal to 20% of qualified production expenses, available to production companies meeting certain criteria, chiefly:
(1) At least 60% of the total expenses of a project, exclusive of post-production costs, will be incurred for services performed and goods used or consumed in New Jersey
Child Performer Trust Act
– in progress for 2007 session
Working to introduce requirements for Child Performer Trust Account and on-set education either legislatively or through the regulatory agencies involved.
Film incentives:
http://www.njfilm.org/
New Mexico State Legislation
25% Film Production Tax Rebate
on all direct production expenditures, including New Mexico labor, subject to taxation by the State of New Mexico. This is a refund, not a credit, on the full amount of the expenditure, not just the tax portion. There is no minimum spend required and no cap.
Film Investment Loan Program
New Mexico offers a loan, with participation in lieu of interest, up to $15 million per project, (which can represent 100% of the budget) for qualifying feature films or television projects. Terms are negotiated and budget must be at least $2 million.
Film Crew Advancement Program
New Mexico offers a 50% reimbursement of wages for on-the-job training of New Mexico residents in advanced below-the-line crew positions. New Mexico Supervisors and Keys have the opportunity to hire and mentor qualifying New Mexico crew in advanced positions for the program.
No State Sales Tax – Nontaxable Transaction Certificates (NTTCs)
Type 16 NTTC’s work much like grocery-store coupons. A certificate is presented at the point of sale and no gross receipts tax is charged. (Used primarily for commercials and PSA’s) Not to be used in conjunction with the 25% tax rebate
For more detailed information or to obtain an application, please visit the Film New Mexico website at
www.nmfilm.com
Child Labor Act (a.k.a. Film Industry Child Labor Law):
Modifies the current child labor laws to include specific language pertaining to minors working in the performing arts. Sets out restrictions and exceptions as to the types of employment available and the working hours and conditions for children under the age of 18.
Establishes trust account requirements. Whenever a child is employed in the performing arts, the child’s parent, guardian or trustee must establish a trust account in the child’s state of residence.
Employer must deposit 15% of the child’s gross earning directly into trust account. Applies only to individual employment contracts in the amount equal to or greater than $1,000 in gross earnings. Screen Actors Guild objects to this $1000 minimum earnings cap and will continue to lobby for its elimination.
Film incentives:
http://www.nmfilm.com/filming/incentives/
New York State Legislation
Existing Tax Credit Program - Effective 2004, Expires 2011
Empire State Film Production Credit
Provides a 10% wage based tax credit against below the line wages (including background actors). New York City provides a 5% tax credit against below the line wages (including background). The state credit is worth $100 million over four years, and at the same time the New York City credit is worth 50 million. The film credit includes: feature length films, television films, television pilots, and television series. New York State recently passed a “growth” credit for commercial production. Continued lobbying to provide commercial production with tax incentive in NYC is required.
Diversity: The New York Council recently set up a Diversity Taskforce consisting of both union and employer representatives charged with analyzing the situation and recommending ways in which jobs created through this tax credit could benefit New York City’s diverse population. This task force is being led by the Department of Small Business Services and Mayor Bloomberg’s Office.
Piracy: The New York City Council recently passed a bill making it a crime to operate a recording device in a theater. The bill creates a two-tiered penalty – the first offense is punishable by no less than $1000 (maximum $5000) and/or 6 months in jail. The second offense is punishable by a minimum of $5000 (maximum $10,000) with up to a year in jail. The NY Police Department has also pledged to aggressively root out piracy by conducting top-to-bottom inspection of buildings where pirated films are distributed, among other tactics. The MPAA has also created a campaign called “Eyes and Ears” in which they are asking all industry stakeholders to anonmously report any illegal DVD peddeling on New York City Streets. Please see the NY webpage for more information on the “Eyes and Ears” Campaign.
Film incentives:
http://www.nylovesfilm.com/tax/
North Carolina State Legislation
Existing Tax Credit Program - Effective: January 2007
2006 legislation provides for a full 15% tax credit on productions over $250,000, and not exceeding a credit per project over $7.5 million. In addition, motion picture production companies are entitled to a cap of 1% on sales and use tax purchases or rentals of items used in the making of films.
Film incentives:
http://www.ncfilm.com/film_incentives_benefits.asp
North Dakota State Legislation
No current incentive program.
Film incentives:
https://www.ndtourism.com/industry/media-links/
Ohio State Legislation
No current incentive program.
Film incentives:
http://www.clevelandfilm.com/incentives.html
Oklahoma State Legislation
Existing Tax Credit Program: Effective 2005
The Oklahoma Film Enhancement Rebate:
The Oklahoma Film Enhancement rebate provides a 15% rebate of production expenditures and is extended to film, TV, and commercial producers with a minimum budget of $500,000 and who spend $300,000 in Oklahoma. Companies producing multiple projects with a minimum budget of $250,000 and totaling at least $500,000 can also qualify.
Construction Tax Credit
The Construction Tax Credit provides income tax credits to companies building production facilities ranging from 10% on $500,000 minimum construction to 25% on construction of over $1 million.
Reinvestment Tax Credit
The Reinvestment Tax Credit provides a 25% income tax credit for reinvestment in other film projects or production facilities.
Film Incentives:
http://www.oklahomafilm.org/DesktopDefault.aspx?tabindex=3&tabid=6
Oregon State Legislation
Existing Tax Credit Program: Effective 2005
Oregon Production Investment Fund
The Oregon Production Investment Fund offers qualifying film or television productions a 20% cash rebate on production-related goods and services paid to Oregon vendors and a 10% cash rebate of wages paid for work done in Oregon including both Oregon and non-Oregon residents. The labor portion of this rebate can be combined with the Greenlight Oregon program for an effective labor rebate of 16.2%.
A production must directly spend at least US $750,000 in Oregon to qualify. There is no per production cap.
No Sales Tax, Fee-free State Parks, Lodging taxes waived for rooms held longer than 30 days.
Film incentives:
http://www.oregonfilm.org/incentives/
Pennsylvania State Legislation
Effective July 1, 2007
Pennsylvania lawmakers passed legislation and Governor Rendell signed into law the new $75 million Pennsylvania Film Production Tax Credit Program.
The incentive provides a 25% Film Production Tax Credit for film production expenses incurred in the Commonwealth. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for national audience. In order to qualify for the tax credit, 60% of the total production expenses must be incurred in Pennsylvania. No more than $75 million per year can be awarded.
Film incentives:
http://www.filminpa.com/advantages.html
Rhode Island State Legislation
Existing Tax Credit Program - Effective: January 2005
25% motion picture company transferable tax credit for all Rhode Island spending. There are no caps. The film/TV commercial/video game production must be filmed primarily in the state of Rhode Island and have a minimum budget of $300,000.
Film incentives:
http://www.film.ri.gov/taxcredit.html
South Carolina State Legislation
Existing Tax Credit Program - Effective: July 2006
Productions that film in South Carolina can receive up to a 20% cash rebate on employee wages and up to a 30% cash rebate on supplier expenditures. In addition, all productions spending over $250,000 in SC are exempt from sales and accommodations taxes and are eligible to use state properties location fee-free.
Film incentives:
http://www.scfilmoffice.com/
Tennessee State Legislation
Existing Tax Credit Program - Effective: March 2007, Expires: not specified
On March 28, 2007, Tennessee launched three new incentive programs utilizing $10 million in funding:
Tax Rebate Program: A 13-17% tax rebate depending on the budget and percentage of in-state production. Includes film soundtrack recorded in-state.
Headquarters Incentive Program
Film production companies that establish a permanent headquarters facility in Tennessee and incur a minimum of $1 million in qualified expenses in the state may be eligible for a 15 percent refund of the company’s qualified expenses. If a production company does not have a qualifying headquarters, but spends at least $1 million in qualified expenses, a company’s investor may receive the refund as long as they have a headquarters facility in Tennessee.
Grant Application Program
The Tennessee Film, Entertainment and Music Commission is also establishing a competitive grant application system for Tennessee based filmmakers. Filmmakers who reside in Tennessee can apply for a grant of up to $40,000 for the development and completion of qualified film or digital productions.
Film incentives:
http://www.tennessee.gov/film/incentives.htm
Texas State Legislation
The Texas Moving Image Industry Incentive
Both live-action and animated projects are eligible for this incentive program and offer grants equal to 5% of in-state spending (a minimum of $1 million for feature films, documentaries or television programs, or $100,000 for commercials, infomercials, interstitials, music videos and video games.) Projects made in underused areas of Texas are also eligible for grants equal to 6.25% of local spending. These grants are in addition to the existing Sales Tax Exemptions.
Sales Tax Exemptions
Exemptions apply to the entire amount of state sales tax (6.25 percent) and local sales taxes (usually 0.25-2 percent). You may claim exemptions on purchases, rentals or leases of qualifying machinery, equipment and supplies, and on many services performed during production or postproduction. Similar exemptions are also available to producers of audio master tapes.
Film incentives:
http://www.governor.state.tx.us/divisions/film/incentives
Utah State Legislation
Existing Tax Credit Program - Effective: July 1 and July 25, 2007 (see below)
Utah’s one million dollar filmmaking incentive was extended and increased four fold in the legislation session that ended February 28, 2007. Beginning July 1, filmmakers will have access to $4 million for qualifying productions.
Effective July 25, 2007 the MOTION PICTURE INCENTIVE FUND percentage increased from 10% to 15%. This means that an approved production will receive a post-performance rebate equal to $0.15 on every dollar spent in the state of Utah, an additional 2% if 60% of the project is shot in rural areas.
Utah also allows film, television and video production to take a sales tax exemption at the point of sale on machinery and equipment and offers a transient room tax (TRT) rebate of up to 3% added to sales tax, which is refundable for persons occupying a public accommodation for 30 consecutive days or more.
Film incentives:
http://film.utah.gov/film_incentives/index.html
Vermont State Legislation
Existing Tax Credit Program - Effective: 2006, Expires: Not Specified
Vermont Film Production Grant Program.
Producers spending $1 million can be reimbursed for 10 percent of local spending, capped at $1 million annually. No lodging tax on hotel rooms for production companies after 31 days. Sales and use tax exemption on goods and services purchased and used in the making of a film. Income tax for performers is limited to the amount the performer would pay in their home state.
Film incentives:
http://vermontfilm.com/filmingvt/taxes.html
Virginia State Legislation
Virginia currently has a sales and uses tax exemption.
Film incentives:
http://www.film.virginia.org/incentives/incentives.aspx
Washington State Legislation
Existing Tax Credit Program - Effective: June 2006
WashingtonFilmWorks
WashingtonFilmWorks (WFW) offers funding assistance of up to 20% of total in-state Qualified Expenditures (including labor and talent who are Washington state residents) to commercial, television and feature film productions selected to be funded by WFW. There is a $1M cap on funding assistance for each production. In order to qualify for funding assistance, the production company must meet the following in-state spending thresholds:
- $500,000 Feature Films
- $300,000 Television
- $250,000 Commercials
City of Seattle
- $25 per day for Master City Film Permits;
- Use of City property, including parks and facilities, as part of the film permit fee
- Parking passes for location scouts
- Increased availability of large, dedicated studio space at Sand Point, a former naval airbase
- Support for small, low-impact independent films
- Permit fee of $25 per project up to 14 days (with some restrictions)
- Limited police assistance during filming
- Streamlined permit process and costs
Film incentives:
http://www.filmwashington.com/incentives/index.html
West Virginia State Legislation
Purchases and rentals in West Virginia of tangible personal property directly used in an Entertainment Project are exempt from the 6% Consumer sales and service tax.
Film incentives:
http://www.wvfilm.com/incentives.htm
Wisconsin State Legislation
Effective January 1, 2008
Legislation that would make incentive retroactive to January 2007 has been stalled in the state legislature.
Provisions include:
- An investment tax credit of 25% that can be claimed for investing in Wisconsin based productions;
- A comprehensive sales and use tax exemption for machinery, equipment and services used in production and post-production and 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, television movies, episodic and mini-series television, video games and broadcast advertising production;
- A 15 state income tax credit for film, television and electronic game production businesses who make a capital investment by starting a business in Wisconsin.
Further incentives are available on a city-by-city basis including the use of State owned buildings and locations free of charge as available, no fees for permits, a dedicated "traffic control" Police Unit during daylight hours at no cost and internal accounting reports on verification of incentive savings to the production company. In many cases local “Visitors Convention” bureaus have created special “Industry Rates” for hotel rooms that will be based on “room nights” for each production, including local hotel occupancy tax in their flat room rates to the individual production.
Film incentives:
http://www.filmwisconsin.net/Incentives/WhatTheyAre.asp
Wyoming State Legislation
The production company would have to spend a minimum amount of $500,000 to qualify and then meet additional criteria to determine the rebate percentage between 12%-15%
Film incentives:
http://www.wyomingfilm.org/incentive/index.php
