U.S. Production Incentives At-A-Glance (Cast & Crew Entertainment Services, January 2020)
Summary
A chart headed U.S. Production Incentives At-A-Glance, January 2020, from Cast & Crew Entertainment Services, with contacts listed as Joe Bessacini, VP, Film & Television Production Incentives, and Deirdre Owens, VP, Production Incentive Financing. A state-by-state map gives film production incentive percentages with notes such as Spend & Labor and resident (R) and nonresident (NR) labor. A table lists for each state the type of incentive, funding cap, qualified labor, incentive cap and sunset date, with entries including Alabama, Arkansas, California, Utah, Virginia, Washington and the Virgin Islands. The footer states the materials were prepared as of January 1, 2020 for informational purposes only and should not be construed as tax advice.
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“U.S. Production Incentives At-A-Glance (Cast & Crew Entertainment Services, January 2020).”
Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2021-06-08-testimony-comm-2021-mifia-45808-77dc6d19ad/
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U.S. PRODUCTION INCENTIVES
AT-A-GLANCE JANUARY 2020
WA
Up to 15%, 30% or 35% Spend & R Labor
Up to + 15% BTL NR Labor
ME
5% Spend
(R & BTL NR Labor)
10% NR Labor
MT 12% R Labor
25%–35% Spend & Labor ND (R & NR Labor)
OR (R & NR Labor)
OPIF 20% Spend MN VT
OPIF 10% Wage 20% Spend & Labor
+ 10% Outside Zone + 5% Criteria
NY NH 25% Spend
GOLR + 6.2%
(R & NR Labor) ID (R & ATL NR Labor)
30% + 10%
25% Payroll
20% Spend & Labor
SD WI 30%, 35% Post + 10% MA (R & NR Labor)
(BTL R & BTL NR Labor) (BTL R & BTL NR Labor &
30% Spend & Labor
MI Certain ATL R & ATL NR Labor)
RI (R & NR Labor)
WY
PA 10%, 15%, 30%
25% Spend & Labor CT Spend and Labor
IA + 5% Stage Requirement
(R & NR Labor)
NV NE (R & NR Labor)
NJ 30% Spend & Labor
15%, 20%, 25% Spend & R Labor OH + 5% Certain Counties
12% ATL NR Labor IL 30% Spend & Labor
DE
+ 2% Diversity Plan
(R & ATL NR Labor) UT 30% Spend & Labor IN (R & NR Labor) (R & NR Labor)
20% Spend & Labor +15% High Poverty
CA CO Area
WV MD 25% or(R27% Spend & Labor
+ 5% Criteria
20% Spend & Labor (R Labor) VA & NR Labor)
20% Non-Indie & TV 20% Spend & Labor 15% or 20%
(R & NR Labor)
+ 5%–10% Out-of-Zone (R & NR Labor)
KS KY + 10% or 20% R Labor DC 35% or 21% Spend
25% Indie & Relocated TV MO 30% Spend & NR Labor (R & NR Labor) 30% R Labor
+ 5% Out-of-Zone +5% Enhanced County 10% NR Labor
(BTL R & BTL NR Labor) 35% R Labor (R & NR Labor)
25% Spend & Labor
TN NC (R & NR Labor)
25% Spend & Labor
OK + 5% Logo
(R & NR Labor)
NM
35% Spend & Labor
AR SC
AZ 25% Spend, R Labor, &
+ 2% Music
(R & ATL NR Loan Out) Up to 20% Spend & Labor
25% Out-of-State Supplier
JOE BESSACINI
30% In-State Supplier
NR Performing Artists + 10% BTL R Labor
+ 5% Location/Stage/Pilot (R & NR Labor)
25% R Labor VP, Film & Television Production Incentives
20% NR Labor
15% Limited BTL NR Crew MS GA (818) 480-4427
25% Spend & AL 20% Spend & Labor joe.bessacini@castandcrew.com
NR Labor 25% Spend & + 10% Promo
30% R Labor NR Labor, (R & NR Labor)
TX LA + 5% Veteran
(R & NR Labor)
35% R Labor DEIRDRE OWENS
5%, 10%, 20% Spend & Labor
25% VP, Production Incentive Financing
+ 5% Out-of-Zone
+ 2.5% Underutilized Area
+15% R Labor (818) 792-3201
(R Labor)
+ 5% VFX Costs deirdre.owens@castandcrew.com
(R & NR Labor)
FL Rebate/Grant 13
Rebate and Tax Credit 4
Refundable Tax Credit 6
AK
Transferable Tax Credit 9
Transfer to State at Discount 1
Transfer to State at Discount / Transferable 1
HI PUERTO RICO U.S. VIRGIN ISLANDS
20% Spend & Labor–Oahu
25% Spend & Labor–Neighbor Islands* 40% Spend & R Labor 10% -17% Resident Labor
9% Spend
Nonrefundable and Nontransferable 1
(R & NR Labor) +Up to 15% PR Producer
20% NR Labor +10% Promo
(R & NR Labor) +10% St. Croix
(R Labor)
Transferable or Nontransferable 1
R = Resident, NR = Nonresident, ATL = Above-the-Line, BTL = Below-the-Line
No Incentive 17
PER PROJECT SUNSET
STATE INCENTIVE TYPE OF INCENTIVE FUNDING CAP QUALIFIED LABOR
INCENTIVE CAP DATE
Each Resident &
25% Spend & Nonresident Labor $20M Per Fiscal Year
Alabama Refundable Tax Credit No Cap* 1 st $500K of Each Below-the-Line Nonresident, None
35% Resident Labor (10/1 – 9/30)
1 st $1M Each Above-the-Line Nonresident
Up to 20% Spend & Labor 1 st $500k of
Arkansas Rebate No Cap No Cap 6/30/29
+10% Below-the-Line Resident Labor Each Resident & Nonresident Subject to AR Tax
20% Non-Indie & TV Series Non-Transferable $20M Non-Indie/TV
+5–10% Out-of-Zone* Tax Credit (Non-Indie/TV) $30M w/Uplifts $330M Per Fiscal Year Each Below-the-Line Resident
California (1) 6/30/25
25% Indie & Relocated TV Series Transferable Tax Credit $2.5M Indie (7/1 – 6/30) & Below-the-Line Nonresident
+5% Out-of-Zone* (Indie) $3.0M w/Uplifts
1 st $1M of
Colorado 20% Spend & Labor Rebate No Cap $2M FYE 6/30/2020* None
Each Resident & Nonresident
Connecticut 10%, 15%, 30% (Based on Spend & Labor) Transferable Tax Credit* No Cap No Cap Each Resident & Nonresident* None
35% or 21% Spend*
District of
30% Resident Labor Rebate Discretionary* Discretionary Each Resident & Nonresident None
Columbia
10% Nonresident Labor
20% Spend & Labor 1 st $500k of Each Resident & Nonresident
Georgia (1) Transferable Tax Credit No Cap No Cap None
+10% Promotional* On Form W-2, otherwise no cap*
20% Spend & Labor—Oahu Each Resident & Nonresident
Hawaii Refundable Tax Credit $15M $50M Per Calendar Year 12/31/25
25% Spend & Labor—Neighbor Islands* Subject to HI Tax
Program Is Not Each Below-the-Line Resident
Idaho 20% Spend & Labor Rebate $500k 6/30/20
Currently Funded & Below-the-Line Nonresident
30% Spend & Resident Labor 1 st $100k of
Illinois Transferable Tax Credit No Cap No Cap 12/31/26
+15% Resident Labor—High Poverty Area* Each Resident
30% Spend & Nonresident Labor Nonrefundable/
Each Below-the-Line Resident & Nonresident
Kentucky +5% Enhanced County* Nontransferable No Cap $100M Per Calendar Year None
& 1 st $1M of Each Above-the-Line
35% Resident Labor Tax Credit
25% Spend & Labor*
+15% Resident Labor*
Transferable only to the $180M Per Fiscal Year* 1 st $3M of
Louisiana (1) +10% Screenplay $20M/$25M* 6/30/25
state at a discount (7/1 – 6/30) Each Resident & Nonresident*
+5% Out-of-Zone
+5% VFX Costs
10% Nonresident Labor* Rebate No Cap No Cap 1 st $50k of
12% Resident Labor* Each Resident & Nonresident
Maine None
5% Spend Nontransferable/Non- No Cap No Cap NA
Refundable Tax Credit
25% Spend & Labor or Each Resident & Nonresident
Maryland Refundable Tax Credit $10M $11M FYE 6/30/2020* None
27% Spend & Labor (TV Series or Pilot)* Earning ≤ $500k*
25% Payroll Refundable*/
Massachusetts No Cap No Cap Each Resident & Nonresident* 12/31/22
25% Spend Transferable Tax Credit
20% Spend & Labor* $1M For Biennium Each Resident
Minnesota Rebate No Cap None
+5% Meet Certain Criteria* Ending 6/30/2021 & 1 st $400k/$500k of Certain Nonresidents*
25% Spend & Nonresident Labor*
$20M Per Fiscal Year 1 st $5M of Each Resident & Nonresident*
Mississippi 30% Resident Labor Rebate $10M None
(7/1 – 6/30) Subject to MS W/H
+5% Veteran*
1st $7.5M of Each Above-the-Line
Montana 20%–35% Spend & Labor* Transferable Tax Credit No Cap $10M Per Calendar Year & $150k in Credits for Each Below-the-Line Resident 12/31/29
& Each Below-the-Line Nonresident
15%, 20%, 25% Spend & Resident Labor* $10M Per Fiscal Year 1 st $750k of
Nevada Transferable Tax Credit $6M None
12% Above-the-Line Nonresident Labor (7/1 – 6/30) Each Resident & Above-the-Line Nonresident
30% Spend & Labor
$75M Per Fiscal Year 1 st $500k of
New Jersey +5% Certain Counties* Transferable Tax Credit No Cap 6/30/23
(7/1 − 6/30) Each Resident & Nonresident
+2% Diversity Plan*
25% Spend, Resident Labor, Each Resident
& Nonresident Performing Artists $110M Per Fiscal Year & Nonresident Performing Artists*
New Mexico +5% Location/Stage/Pilot Refundable Tax Credit No Cap None
(7/1 – 6/30)
15% Limited Below-the-Line Nonresident Crew Limited Below-the-Line Nonresident Crew
30% Spend & Labor* Refundable Tax Credit No Cap $395M Per Calendar Year Each Below-the-Line Resident
New York – +10% Upstate County* & Below-the-Line Nonresident &
12/31/24
Prod. & Post Only 30%, 35% Post Only* Refundable Tax Credit No Cap $25M Per Calendar Year Certain Above-the-Line Resident &
+10% Upstate County* Above-the-Line Nonresident*
Downstate/
New York – 5% Downstate/Upstate Each Below-the-Line Resident
Refundable Tax Credit Upstate— No Cap $7M Per Calendar Year 12/31/23
Commercial 20% Growth & Below-the-Line Nonresident
Growth—$300k
$7M Film
$31M Per Fiscal Year 1 $1M of
st
North Carolina 25% Spend & Labor Rebate $12M TV Series None
(7/1 − 6/30) Each Resident & Nonresident
$250k Commercial
$40M Per Fiscal Year
Ohio 30% Spend & Labor Refundable Tax Credit No Cap Each Resident & Nonresident None
(7/1 – 6/30)
35% Spend & Labor $8M Per Fiscal Year Each Resident
Oklahoma Rebate No Cap 6/30/27
+2% Music* (7/1 – 6/30) & Above-the-Line Nonresident Loan Out*
OPIF 20% Spend* 50% of annual funding $14M Per Fiscal Year
OPIF 10% Wage* (7/1 – 6/30) Each Resident & Nonresident
Oregon Rebate 12/31/23
+10% Outside Portland Metro Zone* Earning < $1M*
GOLR* +6.2% No Cap NA
25% Spend & Labor 20% of the $70M Per Fiscal Year Each Resident & Nonresident
Pennsylvania Transferable Tax Credit None
+5% Minimum Stage Requirement* Annual Cap (7/1 – 6/30) Subject To PA Withholding Tax*
40% Spend & Resident Labor No Cap No Cap Each Resident
Puerto Rico +Up To 15% Puerto Rico Producer* Transferable Tax Credit $4M None
20% Nonresident Labor No Cap No Cap Each Nonresident
Rhode Island 30% Spend & Labor Transferable Tax Credit $7M* $20M Per Calendar Year Each Resident & Nonresident 6/30/27
25% Out-of-State Supplier, 30% In-State* $5.5M Spend
1 st $1M of
South Carolina 25% Resident Labor Rebate No Cap $10M Wage Per Fiscal Year None
Each Resident & Nonresident
20% Nonresident Labor (7/1 – 6/30)
25% Spend & Labor $2M* Per Fiscal Year 1 $250k of Each Resident &
st
Tennessee Grant No Cap None
+5% Logo* (7/1 – 6/30) 1 st $2M of All Nonresident Labor*
5%, 10%, 20% (Based on Spend)* $50M For Biennium
Texas (1) Grant No Cap 1 st $1M of Each Resident None
+2.5% Underutilized Area* Ending 8/31/2021
10%, 15%, 17% Resident Labor Transferable Tax Credit No Cap
US 9% Spend (QPE)* Rebate $500k* $2.5M 1 st $500k of
None
Virgin Islands +10% Promo* Rebate No Cap Per Calendar Year Each Resident
+10% St. Croix* Rebate No Cap
20% Spend & Labor Refundable Tax Credit No Cap $6.79M* Per Fiscal Year
+5% Meet Criteria (7/1 – 6/30) 1st $500k of Each Resident,
Utah None*
Nonresident’s UT Withholding Tax*
20% Spend & Labor Rebate $500k $1.5M
15% or 20% Spend & Labor* Refundable Tax Credit At the $6.5M Per Fiscal Year 1 $1M of
st
12/31/21
Virginia +10% or 20% Resident Labor* Discretion of (7/1 − 6/30) Each Resident & Nonresident
Discretionary* Grant the Film Office $3M* Discretionary None
Up to 15%, 30%, or 35% Spend & Resident Labor* Each Resident
Washington Rebate No Cap $3.5M Per Calendar Year 6/30/27
Up to 15% Below-the-Line Nonresident Labor* & Below-the-Line Nonresident*
Local incentive may be available.
(1)
*Please visit our website at www.castandcrew.com/solutions/accounting-financial/incentives-map/ for details and up-to-date information. These materials have been prepared as of January 1, 2020 by Cast & Crew Entertainment Services for
informational purposes only and should not be construed as tax advice or relied on for specific production projects.
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