United States
Alabama
Alabama Film Office
Alabama Film Incentives
25% REBATE –Production Expenditure
All goods & services
($500,000 minimum spend)
Motion Picture Soundtrack
($50,000 – $300,000 spend)
35% REBATE – Alabama Labor
Alabama resident crew & talent
($500,000 minimum spend)
Motion Picture Soundtrack crew & talent
($50,000 – $300,000 spend)
4% NO State Sales Tax
($150,000 minimum spend)
4% NO Lodging Tax
($150,000 minimum spend)
Birmingham-Jefferson Film Office
Alabama Entertainment Industry Incentive Act
of 2009
25% REBATE –Production Expenditure
All goods & services
($500,000 minimum spend)
Motion Picture Soundtrack
($50,000 – $300,000 spend)
35% REBATE – Alabama Labor
Alabama resident crew & talent
($500,000 minimum spend)
Motion Picture Soundtrack
($50,000 – $300,000 spend)
4% NO State Sales Tax
($150,000 minimum spend)
4% NO Lodging Tax
($150,000 minimum spend)
Alaska
Alaska Film Group
ALASKA HAS NO STATE SALES TAX! Let us know what you need and we’ll work with you to make it happen!
Alaska Film Office
The Alaska Film Production Incentive Program was created to encourage growth of the film industry in Alaska. Applicants can qualify for up to 44% in a transferable tax credit on qualified production expenditures in Alaska.
• Begin with 30% transferable tax credit on qualified expenditures.
• Add 10% for wages paid to Alaska residents.
• Add 2% for expenditures in a rural community.
• add 2% if filming between October 1 and March 30.
<strong>What projects are eligible? </strong>
Eligible projects are broadly defined as film, documentary, commercials, and video projects. We require a minimum of $100,000 of expenditures in Alaska. We do not have salary caps, project caps or minimum requirements for principle photography days or Alaska hire for you to be eligible for the tax credit. We encourage you to hire locally and provide additional incentives when you do.
<strong>How does the program work? </strong>
The incentive is offered in the form of a transferable tax credit for qualifying production expenditures that you make in Alaska during a consecutive 24-month period.
Arizona
Arizona Film Office
Arkansas
Little Rock Film Commission
Digital Product and Motion Picture Industry Development Act of 2009
On April 3, 2009, Governor Mike Beebe signed into law the Digital Product and Motion Picture Industry Development Act of 2009, creating a 15 percent rebate on all qualified production expenditures in Arkansas. An additional payroll rebate of 10 percent will be granted for certain cast members and technical crew in the production who are full-time residents of Arkansas.
In order to qualify for this new incentive, a production company must spend at least fifty thousand dollars within six months in connection with one project. The incentive includes commercial productions.
Federal Motion Picture Incentive
On October 3, 2008, Congress approved an extension and modification of “Section 181,” a federal tax incentive designed to combat runaway film and television production. A higher expenditure cap of $20 million (rather than $15 million in most areas of the country) applies to productions the aggregate costs of which are “significantly incurred” in: a) areas eligible for designation as low-income community under the New Markets Tax Credit program (as defined in section 45A of the Internal Revenue Code), or b) areas eligible for designation by the Delta Regional Authority as a distressed county or isolated area of distress, which includes Little Rock and Pulaski County, as well as most of the eastern half of Arkansas.
California
California Film Commission
Type of Incentive: Non-refundable, non-transferable (except for “independent films” or transfers to affiliates) income tax credit (with 5-year carry forward), or sales and use tax credit (with 5-year carry forward); income tax credits cannot be applied until 2011.
Maximum Benefit: 20% of qualifying local spend in the case of qualifying features, MOWs, miniseries, and new television series for basic cable; 25% of qualifying local spend for qualifying “relocating” television series and “independent films”.
Compensation and Project Caps/ Funding Per Year: No compensation caps; feature film budget cap of $75,000,000; “independent film” budget cap of $10,000,000; $100,000,000 funding per fiscal year from 2009/2010 to 2013/2014; annual allotment on first-come, first-served basis.
Project Criteria: 75% of the production days must be shot in state or total production budget spent within the state; minimum budget of $1,000,000 for a feature film, an independent film, and a new television series; minimum budget of $500,000 for MOWs and miniseries; “independent films” qualify if produced by a company that is not publicly traded.
Please visit www.film.ca.gov/incentives for details on application procedures as well as guidance on qualified expenditures and program requirements.
Fresno County Film Commission
No employment taxes; No local income tax; Free location assistance; No film permits or film permit fees (all locations outside of Fresno City); No transient occupancy (lodging) tax (all properties in unincorporated area and selected cities, regardless of length of stay; all tax waived countywide for stays over 30 days); Affordable hotel rates (average film rates under $70 per night for 3 star hotels); No business improvement/assessment district fees; No tourism tax/fees; Enterprise Zone business tax incentives; Free/low cost County-owned locations and film friendly communities; Affordable travel distance (only 3 hours from Zone); Affordable local production resources (crew, services and rentals); No need for complicated rebate or tax credit programs beyond State of California incentives; Well-established one-stop countywide film commission with proven track record and over 100 years’ combined experience in Fresno County (member of Film Liaisons in California, Statewide – FLICS, and AFCI); over 300 days of sunshine; Amazing locations from snow-capped high Sierra mountains to farmland to barren desert-scapes; Searchable online location database with over 2,000 photos.
Fresno Film & Entertainment Commission
Film Permits – FREE
All City Property – FREE
More to come!
Imperial County Film Commission
While at this time we do not offer incentives, local establishments offer discounts for lodging and rental facilities. We also have cheaper labor costs. Also, permitting by the ICFC is free.
Kern County Board of Trade
Free film permits and county roads permits with certificate of insurance (fees may apply in incorporated cities).