Maui County Film Office
20% REFUNDABLE TAX CREDIT for Film, Television, Commercials & New Media. For additional information on both the Refundable & Investment tax credits please visit the Hawaii Film Office website listed below.
Idaho
Idaho Film Office
Sales tax exemption for productions spending $200,000 on a wide variety of qualifying expenses; tax incentives for facility development when certain wage/job development criteria are met; no sales or lodging taxes with stays of 30+ days.
New incentive not funded for 2010.
Illinois
Chicago Film Office
20% Illinois Film Tax Credit on all local project related expenditures: labor, rentals, leases, purchases, services, housing, etc.
Program is applicable to all phases (pre-production, production and post-production) of feature film, movies for television, television series and commercials.
See Illinois Film Office for complete details.
Illinois Film Office
30% Illinois Film Tax Credit on all qualifying expenditures: labor, rentals, leases, purchases, services, housing, etc.
Program is applicable to all phases (pre-production, production and post-production) of feature film, movies for television, television series and commercials.
See Illinois Film Office for complete details.
www.IllinoisFilm.biz
Kankakee County Convention & Visitors Bureau
State of Illinois film office offers many statewide tax incentives.
Filming permits are very affordable.
Location Scout service complimentary.
Iowa
Iowa Film Office
HF 892, the Iowa Film, Television and Video Project Promotion Program, was passed in the Iowa legislature earlier this year and was signed into law on Thursday, June 17, 2007, by Governor Chester J. Culver. The law authorizes the following incentives:
a) Transferable Iowa income tax credit based on 25% of qualified in-state expenditures to go to “Producer”.
b) Transferable Iowa income tax credit based on 25% of qualified in-state expenditures to go to “Investor”.
c) 100% income exclusion to Iowa-based companies or Iowa resident individuals for monies earned from certified projects.
d) A minimum in-state spend of $100,000 based exclusively on Iowa-based companies or Iowa resident individuals.
e) There will be an application / certification process followed by a claims submission process. These details will be based on existing industry examples.
No state permits or permitting fees.
State property and parks available for shooting without fees.
Hotel occupancy tax waived after 30 consecutive days of stay.
Statewide community network of assistance.
Kansas
Wichita Film Commission
We are located in a low-cost area of the U.S. We are in the legislative process of adopting new incentives that will benefit local and out of state film makers. They would become effective in FY 2008.
Kentucky
Kentucky Film Office
The film and entertainment industry incentive program is in place to encourage increased production activity in Kentucky. Below is a very brief summary of the program. For detailed information please contact the Kentucky Film Office.
• The refundable sales tax incentive now in place will remain.
• Qualified productions have the option of taking advantage of either the sales tax refund incentive or the refundable tax credit incentive. The incentive is a refundable income tax credit of up to 20% of approved expenditures.
• The incentive is available to companies that spend at least $500,000 to produce feature films or television shows in Kentucky.
• Commercials are eligible with required expenditures of $200,000.
• Documentaries and Broadway productions are eligible with an expenditure minimum of $50,000.
Qualified expenditures include, but are not limited to, the following items.
• The production script and synopsis.
• Set construction and operations.
• Wardrobe, accessories, and related services.
• Lease or rental of real property in Kentucky as a set location.
• Photography, sound synchronization, lighting, and related services.
• Editing and related services.
• Rental of facilities and equipment.
• Vehicle leases.
• Food.
• Lodging
Louisiana
Jefferson Louisiana Film Office
Jefferson Parish Film Incentive Rebate
3% on local spend, including payroll. For more information, contact Cherreen Gegenheimer, [email protected]
Louisiana Office of Entertainment Industry Development
25% Motion Picture Investor Tax Credit
10% Louisiana Employment Tax Credit
15% Sound Recording Tax Credit
15% Digital Media Tax Credit
40% Infrastructure Tax Credit
- filmjeffersonla.com
- lafilm.org; www.filmjeffersonla.com
Louisiana Governor’s Office of Film and Television Development
25% Motion Picture Investor Tax Credit
10% Louisiana Employment Tax Credit
15% Sound Recording Tax Credit
15% Digital Media Tax Credit
40% Infrastructure Tax Credit
Maine
Maine Film Office
The Maine Attraction Film Incentive program, approved in 2006, includes two components.
1. A wage reimbursement program for certified media productions. Generally, companies are reimbursed 10% of the amount paid as wages for non-Maine residents and 12% of the amount paid as wages for Maine residents.
2. An income tax credit program for investment in certified media productions. A certified media production company may qualify for a non-refundable Maine income tax credit equal to the Maine income tax otherwise due on taxable income related to the certified media production.
Programs eligible for the Maine Attraction Film Incentive include single-medium or multimedia feature films, television shows or series’, videos, commercials, photographic projects, interactive computer or video games or other programs intended for a national audience and fixed on film, video tape, computer disk, laser disc or other delivery medium that can be viewed or reproduced and that is exhibited in theaters or by individual television stations or groups of stations, television networks or cable television stations or via other means or licensed for home viewing or use.