Producers who plan to shoot their film, television, animation or web based production should begin their process by reviewing the production incentives many states have to offer. With 37 states currently providing an assortment of tax credits or rebates that cover everything from actors, crew and post production, important decisions can be made regarding every phase of a shoot that may save hundreds of thousands of dollars. LA 411 offers a comprehensive production incentive chart that gives an overview of what each state has to offer, allowing you to make choices that result in a cost-effective and successful project.
Incentive Type
Transferable Tax Credit
Multiple Incentive
Tax Rebate
Cash Grant
Tax Credit
Refundable Tax Credit
Production incentive
Refundable corporate income tax credit
Transferable and non transferable tax credit
Development Incentive
Performance Incentive
Payroll Credit
Production Credit
Cash Rebate
Tax Grant
No Incentive Program
Alabama
Feature Films, TV series, TV single work, Computer games
25
National Productions, Coproductions, Special Effects
500000 USD
Arkansas
Feature Films, TV series, TV single work, Web project, Computer games
30
National Productions, Coproductions, Foreign Productions
At least 75% of the production
California
Feature Films, TV series, TV single work
25
National Productions, Coproductions, Special Effects
If local spend < 75% of the total budget, at least 75% of the PP must be done in California, excluding visual effects and filming background)
Colorado
Feature Films, TV series, TV single work, Web project, Computer games
20
National Productions, Coproductions, Foreign Productions
100000 USD
Connecticut
Feature Films, TV series, TV single work, Web project, Computer games, Interactive projects
30
National Productions, Coproductions, Foreign Productions
50.00
of principal photography days in the state
District of Columbia
Feature Films, TV series, TV single work, Web project, Interactive projects
35
National Productions, Coproductions, Special Effects
250000 %
Florida
Feature Films, TV series, Web project, Digital content, TV Pilots, Music Videos
10
National Productions, Coproductions, Foreign Productions
100000 USD
Georgia
Feature Films, TV series, TV single work, Computer games
30
National Productions, Coproductions, Foreign Productions
Hawaii
Feature Films, TV series, TV single work
25
National Productions, Coproductions, Special Effects
Illinois
Feature Films, TV series, TV single work
30
National Productions
Kentucky
Feature Films, TV series, TV single work
30
National Productions
Louisiana
Feature Films, TV series, TV single work
40
National Productions, Coproductions, Special Effects
Maine
Feature Films, TV series, TV single work
12
National Productions, Coproductions, Foreign Productions
Maryland
Feature Films, TV series
27
National Productions, Coproductions, Foreign Productions
At least 50% of the shooting in the State
Massachusetts
Feature Films, TV series, TV single work, Digital content, TV Pilots, Commercials
25
National Productions, Coproductions, Foreign Productions
Massachusetts
Feature Films, TV series, TV single work, Digital content, TV Pilots, Commercials
25
National Productions, Coproductions, Foreign Productions
Qualifying Massachusetts payroll and production expenses during a consecutive 12-month period must exceed 50% of the total project budget OR At least 50% of the production company’s total principal photography days, exclusive of pre- or post-production, must take place in Massachusetts
Minnesota
Feature Films, Web project, Transmedia
20
National Productions, Coproductions, Foreign Productions
100000 USD
Minnesota
TV series, TV single work, Web project, Transmedia
20
National Productions, Coproductions, Foreign Productions
100000 USD
Minnesota
Feature Films, Web project, Transmedia
25
National Productions, Coproductions, Foreign Productions
Minnesota
TV series, TV single work, Web project, Transmedia
25
National Productions
Mississippi
Feature Films, TV series, TV single work, Web project, Computer games, Shorts, Interactive projects
25
National Productions, Coproductions, Foreign Productions, Special Effects
Montana
Feature Films, TV series, TV single work
14
National Productions, Coproductions, Foreign Productions
At least 50% of shooting days
Nevada
Feature Films, TV series, TV single work
25
National Productions, Coproductions, Foreign Productions
500000 USD
500 000 USD %
New Mexico
Feature Films, TV series, TV single work, Web project, Computer games, Shorts, Apps, Digital content, TV Pilots, Music Videos, Soap Operas, Commercials
30
National Productions, Coproductions, Foreign Productions
1.00
New York
Feature Films, TV series, TV single work
30
National Productions, Coproductions, Foreign Productions
75 %
Post-production Tax credit is intended for projects that were predominantly shot outside NY.
New York
Feature Films, TV series, TV single work
30
National Productions, Coproductions, Foreign Productions, Special Effects
At least one day at a Qualifying Production Facility (QPF)
New York
Feature Films, TV series, TV single work, TV Pilots
30
National Productions, Coproductions, Foreign Productions, Special Effects
10% of principal photography shooting days must be at QPF in NYS / For TV pilot: at least 1 day of shooting in QPF
North Carolina
Feature Films, TV series, TV single work
25
National Productions, Coproductions, Foreign Productions
Ohio
Feature Films, TV series, TV single work, Web project, Transmedia, Interactive projects, Digital content
30
National Productions, Coproductions, Foreign Productions
300000 USD
Oklahoma
Feature Films, TV series, TV single work
35
National Productions, Coproductions, Foreign Productions
Oregon
Feature Films, TV series, TV single work, Web project
20
National Productions, Coproductions, Foreign Productions
Oregon
Feature Films, TV series, TV single work
6
National Productions, Coproductions, Foreign Productions
Oregon
Feature Films, TV series, TV single work, Web project, Computer games, Multimedia
20
National Productions, Coproductions
75000 USD
Oregon
Feature Films, TV series, TV single work, Web project, Computer games, Multimedia
National Productions, Coproductions
Pennsylvania
Feature Films, TV series, TV single work
25
National Productions, Coproductions, Foreign Productions
Puerto Rico
Feature Films, TV series, TV single work, Computer games, Shorts, Music Videos, Commercials
40
National Productions, Coproductions, Foreign Productions
100000 USD
Rhode Island
Feature Films, TV series, TV single work, Web project, Computer games
25
National Productions, Coproductions, Foreign Productions, Special Effects
The project must be shot primarily in RI, meaning that 51% of principal photography must take place in RI. A minimum of $100,000 needs to be spent on the ground in RI / Documentaries with no principal photography in RI eligible for up to $5M in tax credits if they spend 51% of their final production budget and employ 5 individuals in the State OR 51% of their total production days, including pre- and post-production, take place in Rhode Island.
South Carolina
Feature Films, TV series, TV single work
20
National Productions, Coproductions, Foreign Productions
Tennessee
Feature Films, TV series, TV single work
25
National Productions, Coproductions, Foreign Productions
200000 USD
Texas
Feature Films, TV series, TV single work, Computer games
20
National Productions, Coproductions, Foreign Productions
60% of production days completed in Texas
Utah
Feature Films, TV series, TV single work
20
National Productions, Coproductions, Foreign Productions
Utah
Feature Films, TV series, TV single work
20
National Productions, Coproductions, Foreign Productions
Virginia
Feature Films, TV series, TV single work, Web project, Computer games, Interactive projects
15
National Productions, Coproductions, Foreign Productions
250000 USD
Makes a best faith effort to film at least 50% of principal photography in the State
Washington
Feature Films, TV series, TV single work
35
National Productions, Coproductions, Foreign Productions