United States

A state-by-state look at filming incentives

ARIZONA
The scoop: New provisions to the incentives program include an increase of the tax credit to 30% for productions spending over $1 million in-state. Productions spending between $250,000 and $1 million can be eligible for a 20% tax credit. Other changes include tax credits up to 15% for infrastructure development. All tax credits are transferable and may be carried forward for five years. State also offers sales and use tax exemptions.
Shot there: “The Kingdom,” directed by Peter Berg
Link: azcommerce.com/film

CONNECTICUT
The scoop: Recently expanded tax credit legislation adds to the existing no-cap tax credit of 30% for productions spending over $50,000 in-state. New changes include an animation tax credit with a $15 million annual cap, graduated infrastructure tax credit up to 20% with a $1 million minimum spend, and expanded production credit that includes interactive websites and music recordings.
Shot there: “Revolutionary Road,” directed by Sam Mendes
Link: ctfilm.com

FLORIDA
The scoop: The Florida Legislature recently approved $25 million in funding for fiscal 2007-08. State offers films a 15%-22% cash rebate for minimum spends of $625,000. Local indie features or docs 70 minutes or longer and spending between $100,000 and $625,000 are eligible for 15%-17% cash rebate. Florida also offers sales tax exemption.
Shot there: “Ace Ventura 3”
Link: filminflorida.com

GEORGIA
The scoop: Georgia offers a tax credit of 9% plus additional credits of 3% for expenditures in underdeveloped counties and 3% for state resident hires. Productions must spend a minimum of $500,000 to qualify for the tax credits. Georgia also offers sales and use tax exemptions.
Shot there: Tyler Perry’s “Meet the Browns”
Link: georgia.org/business; georgiaproduction.org

HAWAII
The scoop: Hawaii offers a 15%-20% tax credit — 15% on Oahu and 20% on the rest of the islands. The minimum spend is $200,000. There is an $8 million cap per production but no overall cap.
Shot there: “Tropic Thunder,” directed by and starring Ben Stiller
Link: hawaiifilmoffice.com

ILLINOIS
The scoop: Illinois offers a tax credit of 20% on qualifying expenditures and a 20% credit for state resident hires up to $100,000 per worker. Minimum in-state spend for a production over 30 minutes is $100,000.
Shot there: “The Dark Knight,” by Christopher Nolan
Link: dceo.net/dceo/bureaus/film

LOUISIANA
The scoop: Louisiana offers a 25% tax credit for each investor if the in-state base investment is over $300,000. The state also offers an additional 10% tax credit for hiring Louisiana residents and a 40% tax credit on film infrastructure projects. There is no cap on the production incentive.
Shot there: “The Great Debaters,” directed by and starring Denzel Washington
Link: lafilm.org

MASSACHUSETTS
The scoop: New film tax credit law increases payroll credit to 25%, eliminates cap on the credit, lowers the minimum in-state spend to $50,000 and includes digital media projects. Additionally, filmmakers can now choose between taking the credit as a direct rebate at 90% of the value of the credit guaranteed or sell it at the market rate — whichever is more favorable. Massachusetts also offers films a 100% sales tax exemption on production-related items purchased in the state.
Shot there: “The Women,” with Annette Bening
Link: mafilm.org; beanywood.com

MICHIGAN
The scoop: New incentives include cash refund of up to $2 million per production on a sliding scale of 12%-20% based on amount spent in state. Minimum in-state spend to qualify is $200,000. Annual cap is $7 million.
Shot there: “Semi-Pro,” starring Will Ferrell
Link: michigan.gov/filmoffice

MISSISSIPPI
The scoop: Mississippi recently increased its rebate to as much as 30% based on amount of local spend. New 10% rebate on in-state wages of nonresident cast and crew also is in effect. State continues to offer tax exemptions on production items and tax reductions on equipment.
Shot there: “Chasing the White Dragon,” “The Outskirts”
Link: visitmississippi.org/film

MONTANA
The scoop: State offers qualified productions 14% rebate on first $50,000 wages paid to Montana residents. Montana also offers 9% rebate for qualified expenditures. No cap on credit earned, no minimum spend, no sales tax.
Shot there: HBO’s “Taking Chance,” starring Kevin Bacon
Link: montanafilm.com

NEW JERSEY
The scoop: New legislation has passed to increase annual cap to $30 million and to lower spend to 50% of total production costs. The governor now needs to sign it into law. Currently, New Jersey offers a 20% tax credit for productions that spend at least 60% of total expenses in-state. Additionally, the state offers a sales-tax exemption and loan guarantees for eligible productions.
Shot there: “Assassination of a High School President,” starring Bruce Willis
Link: njfilm.org

NORTH CAROLINA
The scoop: North Carolina continues to offer a 15% tax credit on productions over $250,000 with a per-project cap of $7.5 million. Post-production is now an allowable expense that can be used toward the incentive. State also offers reduced sales and use tax of 1%.
Shot there: “Leatherheads,” directed by and starring George Clooney
Link: ncfilm.com

NEW MEXICO
The scoop: Permanent 25% tax refund, with no minimum spend to qualify and no cap on the refund. State also offers no-interest loans up to $15 million for qualified productions with a budget of at least $2 million.
Shot there: “Game,” starring Gerard Butler
Link: nmfilm.com

NEW YORK
The scoop: The state of New York and New York City offer a combined 15% tax credit (10% for state, 5% for city) with the annual state allocation $60 million; the city’s per-year allocation is $30 million, with the ability to roll over to the next year’s allocation if the funds run out.
Shot there: “Men,” directed by Todd Phillips and starring Tom Cruise
Link: nylovesfilm.com; nyc.gov/film

PENNSYLVANIA
The scoop: Pennsylvania has recently upped its annual cap to $75 million. Tax credit is 25% for productions that shoot at least 60% in-state. Pennsylvania also offers sales tax exemptions and free use of state-owned property.
Shot there: “The Lovely Bones,” from Peter Jackson
Link: filminpa.com

SOUTH CAROLINA
The scoop: South Carolina offers qualifying productions an employee wage rebate of up to 20% and a supplier rebate of up to 30%. State reserves the estimated rebate funds to make sure coin is always available and the rebate check is cut within 30 days of the final audit. Minimum in-state spend is $1 million.
Shot there: “Gospel Hill,” starring Samuel Jackson
Link: filmsc.com

TENNESSEE
The scoop: New two-part incentives package offers up to a 32% rebate. The production rebate is 13% for in-state expenditures and is raised for Tennessee hires and creating music in the state. Minimum spend for out-of-state productions is $500,000. Headquarters refund is 15% for productions that have a permanent head office in Tennessee with a minimum spend of $1 million to qualify. Additionally, the state offers a hotel tax exemption, no state or local income taxes, ground transportation waivers, fee-free locations and no state filming fees.
Shot there: “Two Weeks,” starring Sally Field
Link: tennessee.gov/film/index.htm

TEXAS
The scoop: New incentives include grants equal to 5% of in-state spending for feature film productions that spend a minimum of $1 million in state. Maximum grant is $2 million for features. Projects that shoot at least 25% in underused areas are eligible for an additional 1.25% of in-state spending.
Shot there: “Dallas,” starring John Travolta
Link: governor.state.tx.us/divisions/film

UTAH
The scoop: State pols recently approved an increase of the rebate to 15%. Productions must spend a minimum of $1 million in state to qualify for the rebate, and there is a $500,000 cap per project. State also offers sales tax exemption on machinery and equipment and a lodging tax rebate.
Shot there: “High School Musical 2”
Link: film.utah.gov

WASHINGTON
The scoop: New financial incentive include up to a 20% return on qualified in-state expenditures. There is a $1 million cap per production with a minimum spend of $500,000 for features to qualify. State also offers hotel tax and sales tax exemptions.
Shot there: Lifetime’s “The Holidays”
Link: filmwashington.com; washingtonfilmworks.org

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