Entertainment & Business Law Services - Sisto

Services juridiques Sisto droits des affaires et du divertissement

U.S. Jurisdictions

Jurisdiction	Incentives
ALABAMA	25% refundable tax credit based on all qualified Alabama expenditures. 35% rebate on all payroll paid to residents of Alabama for the state certified production. An exemption on sales and lodging taxes.

ARKANSAS	20% rebate based on all qualified Arkansas expenditures associated with the production of a state certified production (including resident and non-resident labor). An approved production company may also receive an additional rebate of 10% for the payroll of BTL employees involved in the production who are full-time residents of the state.

CALIFORNIA	20% non-transferable tax credit based on qualified California expenditures for a feature film, MOW, new television series and TV pilot. 25% transferable tax credit based on qualified California expenditures for independent films with a minimum budget. 25% non-transferable tax credit based on qualified California expenditures on a relocating television series that filmed its most recent season outside of California. 5% or 10% credit uplift for expenditures relating to out of zone filming, visual effects, local hire labour, etc.

COLORADO	Up to 20% rebate based on qualified Colorado expenditures.

CONNECTICUT	10% or 15% or 30% transferable tax credit based on qualified Connecticut expenditures based on the production’s total expenses or costs. Connecticut also offers a tax credit for infrastructure costs, and exemptions for property, sales and hotel taxes.

DISTRICT OF COLUMBIA	Up to 35% rebate based on qualified DC expenditures. Up to 21% rebate based on qualified production expenditures with DC registered vendors, cast or crew that are not subject to taxation in the District. Up to 30% rebate based on qualified personnel expenditures that are subject to taxation in the District. Up to 10% rebate based on qualified personnel expenditures that are not subject to taxation in the District. Up to 50% of the company’s qualified job training expenditures.

GEORGIA	20% transferable tax credit based on qualified Georgia expenditures. In addition, the inclusion of a qualified Georgia promotion on approved projects may serve to increase the effective rate up to 30%.

HAWAII	20-25% refundable tax credit based on qualified Hawaii expenditures.

ILLINOIS	30% transferable tax credit based on qualified Illinois expenditures. In addition, salaries of individuals that live in economically disadvantages areas may serve to increase the effective rate up to 45%.

KENTUCKY	35% credit for qualifying expenditures and resident labour in enhanced incentive counties. 30% credit for qualifying expenditures and labour of non-residents in non enhanced incentive counties.

LOUISIANA	Up to 40% tax credit on qualified Louisiana expenditures. Additional credits of 15% for direct payments for services to Louisiana residents and 5% in the event that fifty percent of the VFX budget is for services performed in Louisiana

MAINE	12% refundable credit for certified production wages to Maine residents. 10% refundable credit for certified production wages paid to non-residents. 5% production spend tax credit.

MARYLAND	25% to 27% refundable tax credit based on qualified Maryland expenditures

MASSACHUSETTS	25% transferable (or refundable) tax credit; 25% payroll credit; and a sales tax exemption.

MINNESOTA	25% rebate based on qualified Minnesota expenditures.

MISSISSIPPI	25% rebate based on qualified Mississippi expenditures, a 30% rebate on resident cast and crew, and a 25% rebate for non-resident cast and crew. In addition, a production is also eligible for a 5% rebate on salaries paid to veterans.

MONTANA	20% rebate based on qualified production expenditures. Additional credit possible for various reasons, without exceeding 35% of production companies base investment.

NEVADA	Up to 25% transferrable tax credit based on qualified Nevada expenditure.

NEW JERSEY	Up to 35% tax credit on eligible New Jersey expenses 30% of said credit relates to productions that film in Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Mercer or Salem counties.

NEW MEXICO	25% base credit for eligible New Mexico expenditures, with potential uplifts that can reach a maximum credit capped at 35%. Uplifts include: Additional 5% credit for pilots Additional 5% credit for qualified production facilities (QPF) Additional 5% credit for specific rural filming zones

NEW YORK	25% refundable tax credit for qualified production and post-production costs incurred in-state In addition, qualified labor expenses incurred in certain counties may serve to increase the effective rate up to 35%.

NORTH CAROLINA	25%grant based on all qualified North Carolina expenditures.

OHIO	30% refundable / transferable tax credit based on qualified Ohio expenditures.

OKLAHOMA	20% rebate on qualified Oklahoma expenditures. Additional 7.5% incentive for wages of non-resident crew employees.

OREGON	20% credit based on qualified Oregon Expenditures. 10% credit based on payments made for employee salaries, wages, and benefits for work done in Oregon.

PENNSYLVANIA	25% tax credit to productions that spend at least 60% of their total budget in the Commonwealth.

PUERTO RICO	40% credit for all payments made to residents and companies in Puerto Rico. 20% credit on all payments “Above-the-Line” Non-Resident Talent for services physically performed in Puerto Rico.

RHODE ISLAND	25% transferable tax credit based on qualified Rhode Island expenditures.

SOUTH CAROLINA	30% rebate based on South Carolina supplier expenditures, 25% cash rebate on South Carolina employee wages, and 20% cash rebate on out-of-state performing artists.

TENNESSEE	40% to 50% tax credit of qualified Tennessee expenditures.

TEXAS	5% to 20% grant based on qualified Texas expenditures.

UTAH	20-25% refundable tax credit or a 20% cash rebate based on qualified Utah expenditures.

US VIRGIN ISLANDS	17% transferrable tax credit based on qualified US Virgin Islands expenditures. In addition, a 9% cash rebate is available for all qualified productions, an additional 10% is available with a USVI promotion in the credits, and an additional 10% is awarded if the film is produced in St. Croix, for a maximum cash rebate of up to 29%.

VIRGINIA¹	15% to 20% refundable tax credit based on qualified Virginia expenditures. Additional 10% to 20% bonus of the total aggregate payroll for Virginia residents employed in connection with the production.

WASHINGTON	Up to 30% rebate for motion pictures and episodic series with less than six episodes. Up to 25% rebate for episodic series with at least six episodes. Up to 15% rebate for commercials.

WEST VIRGINIA	27% credit based on qualified West Virginia expenditures.

[1]The program is currently set to sunset on January 1st, 2027.
Last Updated August 2022 Disclaimer: These incentives charts are provided, in summary form, for informational purposes only and are not intended as, nor do they constitute, legal or accounting advice. SEBLS does not guarantee the accuracy or completeness of the information and users are advised to seek appropriate professional counsel to understand and adapt this information to their particular needs and circumstances. Many jurisdictions offer of variety of soft money incentives and bonuses not reflected in this compilation. Incentive programs are subject to eligibility requirements which vary from jurisdiction to jurisdiction.

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