Commercial Production Tax Incentives
Production incentives have played an increasingly important role in determining locations where commercials are produced. Our interactive map of the U.S helps you consider the benefits available in various production locations. Click on a state for a snapshot, then click on “More” for more details. Interested in seeing the data side by side for multiple states? Use our comparison tool below the map.
Incentive programs are subject to fast moving developments and this tool will give you helpful insights, but final production decisions should be made only after consulting the experts. We know many factors go into location decisions. Extreme Reach’s incentives experts are at the ready to help you make the best decisions for your production.
Want to compare multiple jurisdictions?
|Incentives||Alabama||Alaska||Arizona||Arkansas||California||Colorado||Connecticut||Delaware||District of Columbia||Florida||Georgia||Hawaii||Idaho||Illinois||Indiana||Iowa||Kansas||Kentucky||Louisiana||Jefferson Parish, LA||St. Bernard Parish, LA||Maine||Massachusetts||Michigan||Minnesota||Mississippi||Missouri||Montana||Nebraska||Nevada||New Hampshire||New Jersey||New Mexico||New York||North Carolina||North Dakota||Ohio||Oklahoma||Oregon||Pennsylvania||Puerto Rico||Rhode Island||South Carolina||South Dakota||Tennessee||Texas||San Antonio, TX||Utah||Vermont||Virgin Islands||Wyoming||Washington||West Virginia||Wisconsin||Kansas City, Missouri||Maryland||Virginia|
|Incentive Type:||Refundable Tax Credit||Alaska has no commercial tax incentive at this time||Arizona has no commercial tax incentive at this time||Arkansas has no commercial tax incentive at this time.||California has no commercial tax incentives at this time||Rebate||Transferable Tax Credit||Delaware has no incentive at this time||Rebate - only commercials for DC qualify||Florida has no commercial tax incentive at this time||Transferable Tax Credit||Refundable Tax Credit||Idaho has no commercial tax incentives at this time||Refundable Tax Credit||Indiana has no commercial incentives at this time||Iowa has no commercial incentives at this time||Kansas has no incentive at this time||Kentucky has no commercial incentives at this time||Refundable Tax Credit||Combination Rebate on Labor and Tax Credit on Spend||Refundable or Transferable Tax Credit||Michigan has no commercial incentives at this time||Rebate||Cash Rebate||Missouri has no commercial incentives at this time||Transferable Tax Credit||Nebraska has no state-wide comercial incentives at this time. Some municipal incentives are available.||Transferable Tax Credit||New Hampshire has no commercial incentives at this time||No production incentive for commercials at this time.||Refundable Tax Credit||Tax Credit (Contact ER for eligibility)||Rebate||North Dakota has no incentive at this time||Refundable Tax Credit||Rebate||Rebate||Transferable Tax Credit||Transferable Tax Credit||Transferable Tax Credit||Rebate||South Dakota has no incentive at this time.||TN has no commercial incentive at this point.||Grant||Commercials do not qualify for a Utah Film Incentive.||Vermont has no incentive at this time.||Transferable Tax Credit/Rebate||Wyoming has no incentive at this time.||Rebate||West Virginia has no incentive at this time.||Wisconsin has no incentive at this time.||Refundable Tax Credit||Refundable Tax Credit/Grant.|
|Non-labor Spend:||25%,||20%||10-30%||21-35%||20%||20-25%||30%||25-30%||5%||25%||Up to 25%||25%||20 - 35%||15-25%||25% + 5% bonus for stage or uplift zone||20-30%||25%||30%||35% - 37%||N/A||25-30%||40%||30%||25-30%||5-10%||10-17% Credit / 9% + 20% bonuses for rebate||15%||25%||15-20%|
|Residents:||35%||20%||10-30%||30%||20%||20-25%||30%-45%||25-45%||12%||25%||Up to 25%||30 + 5% if veteran||25%||15-25%||25-30%||20-30%||25%||30%||35% - 37%||6.20%||25-30%||40%||30%||25%||5-10%||10-17%||15%||25% (qualifying BTL and ATL only)||15-35%|
|Nonresidents:||25%||20%||10-30%||10%||20%||20-25%||0%||25-30%||10%||25%||Up to 25%||25% (contact film office for more info)||15% BTL – 20% ATL||0-17%||15%||20-30%||25%||30%||Qualified with limitations.||6.20%||25-30%||20%||30%||20%||0%||0%||0-15%||25% (qualifying BTL and ATL only)||15%|
|Minimum Spend Requirement:||Minimum Spend Requirement: $500,000 of Qualified Costs||$100,000 - $250,000 of Qualified Costs||$100,000||Qualified Costs of $250,000||$500,000 of Qualified Costs (can bundle projects)||$200,000 of Qualified Costs||$50,000||$300,000 of Qualified Costs||$75,000 of Qualified Costs||$50,000 of Qualified Costs||$100,000 for commercials||$50,000 of Qualified Costs||$50,000 for Commercials||$500,000 of Qualified Costs||None||$100,000; $500,000||$250,000||$300,000 of Qualified Costs||$25,000 of Qualified Costs, with a min budget of $50,000||$1,000,000 of Qualified Costs||60% of total production costs must be in PA||$100,000||$100,000||$1,000,000||$100,000 of Qualified Costs||Qualified Costs of $250,000||Qualified Costs of $150,000||$250,000 of Qualified Costs||$250,000 of Qualified Costs|
|Loan-Out Registration with State||No||Yes||Yes||No||Yes||Yes||No||No||No||Yes||Yes||Yes||Yes||No||Yes||No||No||Yes||Yes||Loan-outs generally do not qualify.||Yes||Yes||Yes||Yes||No||No||No||Yes||No|
|Annual Cap:||$20,000,000||$2,000,000||None||Discretionary||None||$50,000,000||No||$150,000,000||None||None||$200,000 for commercials||$20,000,000||$10,000,000||$10,000,000||$100,000,000||$7,000,000||$31,000,000||$40,000,000||$8,000,000||None||$70,000,000||$38,000,000||$20,000,000||$15,500,000||$50M for biennium||$2,500,000||$3,500,000||$14,000,000||$6,500,000/$3,000,000|
|Project Cap:||Qualified Costs are capped at $20,000,000 per project||None||None||None||None||$15,000,000||No||$20,000,000||None||None||None||$10,000,000||None||$6,000,000||None||None||$250,000||None (correct typo)||None||None. Individual salaries are capped at $1,000,000.||$14,000,000||None||$7,000,000||None||None||$500,000||None||$10,000,0000 per production||Discretionary|
|CPA Audit Required:||Yes||Yes||Yes||Yes||Recomended||Yes||Yes||Yes||No||Yes||Yes||No||Yes||Yes||Yes||No||Yes||Yes||Yes||No||Yes||Yes||Yes||No||No||Yes||No||Yes||Yes|
|Sunset Date:||None||None||None||None||None||01/01/2026||5/27/26||July 1, 2025||None||01/01/2023||07/01/2023||None||01/01/2030||None||None||12/31/2023||None||None||07/01/2027||01/01/2024||None||None||06/30/2027||None||None||None||06/30/2027||None||1/1/2027|
|Application Deadline:||Productions must be preapproved at least 30 days prior to production.||Pre Application must be sumitted before starting work (principal photography) or incur any eligible expenses. Once approved CO invites you to submit complete application.||Production must register to do business in state. Application can be submitted up to 90 days after the first production expenditure.||Application must be submitted and approved before principal photography.||Productions can apply after productions start.Tax return must be filed.||Productions must apply at least 1 week before first shoot date.||Applications must be submitted at least 24 hours prior to principal photography.||Applications accepted within 1 year of production.||Productions must be pre-certified by the state 2 weeks prior to starting production.||Must be filed prior to start of production.||Applications must be received no later than 5pm CST one day prior to the next monthly due date.||Application must be submitted before beginning of production.||Pre-certification must be submitted before the start of principal photography.||Must apply prior to production.||Forms need to be submitted at least 30 days before principal photography.||Applications can be received after the start of production.||Applications must submitted prior to production for certification.||Apply before production to include more spending. State has specific review dates.||Eligibility application to be submitted at least 60 calendar days prior to start of production.||Prior to the commencement of pre-production.||Prior to the start of principal photography, but no more than 90 days prior.||Obtain a pre-application letter prior to production/ application. Application must be submitted prior to completion of production.||Prior to commencement of RI production activities.||Production must register with the state at least 15 days prior to start of principal photography.||Application package must be received no later than 5 business day prior to principal photography.||Applications must be submitted no later than 30 days after start of principal photography.||All applications must be submitted and approved prior to start of photography.||Needs to be submitted 2 weeks prior to production to receive Letter of Qualification.||Application must be received at least 30 days prior to start of preproduction.|