Western Reserve Film Commission
Ohio legislature is working on a package. Call for more information.
Oklahoma
Oklahoma Film & Music Office
The Oklahoma Film Enhancement Rebate Program offers qualified productions a cash back rebate of up to thirty-seven (37%) of documented expenditures made in Oklahoma directly attributable to film, television or commercial production. To be eligible for a rebate payment, the budget for the project(s) must be at least $50K, with a minimum of $25K in Oklahoma expenditures. The rebate is currently capped at $5M per year.
-OR-
P-O-P TAX EXEMPTION: Qualified productions can apply for the Oklahoma Sales Tax Exemption, a point-of-purchase exemption on sales taxes paid for property or services to be used in productions. There is no minimum budget or expenditure requirement to take advantage of this incentive. The sales tax refund is for state and local sales taxes paid by a qualifying purchaser of such items for use in an eligible production. The state’s current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% to 4%. The Oklahoma Film & Music Office maintains a complete listing of current tax rates.
TAX CREDIT FOR OKLAHOMA FILM & MUSIC PROJECTS : 25% tax credit when profit of an Oklahoma film or music project is reinvested into a second Oklahoma film or music project. Credit cannot exceed Oklahoma taxpayer’s liability. Credit is non-assignable.
Oregon
Oregon Film & Video Office
20% Rebate on all goods/services paid to Oregon vendors: No per production cap, includes any cost related to production as long as it is paid to an Oregon-based
company.
16.2% Rebate on all production payroll for work done in Oregon: No per production cap, covers all employees, including both Oregon and non-Oregon
residents.
No Sales Tax: No sales tax on anything. No paperwork to fill out, no certificates needed, Oregon simply doesn’t have one!
Fee-free State Parks: 231 state parks covering 96,000 acres of fantastic Oregon scenery, including 362 miles of Pacific shoreline, all fee-free for film productions.
Lodging Taxes Waived: For rooms held longer than 30 days.
Pennsylvania
Greater Philadelphia Film Office
Pennsylvania will provide up to a 25% Film Production Tax Credit for film production expenses incurred in the Commonwealth. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. In order to qualify for the tax credit, 60 percent of the total production expenses must be incurred in Pennsylvania. A qualified PA expense is generally on that is subject to PA taxes. There are no per project budget minimums and no per project caps. Applications can be filed no sooner than 90 days prior to the start date of principal photography in PA. Applications will be considered in the order in which they are received.
Qualified projects will be awarded credits available under the $60 million tax credit allocation available for FY10-11 (The $42 million allocation of tax credits through fiscal year end June 30, 2010 has been fully subscribed).
Fee-Free Locations
Hotel Tax Exemption
Free Police Services
Please go to: http://www.film.org/film/government_incentives for complete details.
Pennsylvania Film Office
Pennsylvania Film Production Tax Credit Incentive
Pennsylvania will provide up to a 25% transferable Film Production Tax Credit for film production expenses incurred in PA. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. To qualify, 60 percent of the total production expenses must be incurred in Pennsylvania. No more than $75 million per fiscal year can be awarded.
HOTEL TAX EXEMPTION:
No hotel tax for stays in excess of 30 days or more.
FREE USE OF STATE-OWNED PROPERTY:
Except for extraordinary activities, no department or agency of the Commonwealth may charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of State-owned property for the purpose of making commercial motion pictures. We invite you to contact the Pennsylvania Film Office for further explanation of this program.
For further information visit http://www.filminpa.com
Pittsburgh Film Office
PENNSYLVANIA FILM TAX CREDIT INCENTIVE
Pennsylvania will provide up to a 25% Film Production Tax Credit for film production expenses incurred in the Commonwealth. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. In order to qualify for the tax credit, 60 percent of the total production expenses must be incurred in Pennsylvania. A qualified PA expense is production a production expense that is subject to PA taxes. There are no per project minimums and no per project caps. Applications can be filed no sooner than 90 days prior to the start date of principal photography in PA. Applications will be considered in the order in which they are received.
Qualified projects will be awarded credits available under the $60 million tax credit allocation available for FY10-11 (The $42 million allocation of tax credits through fiscal year end June 30, 2010 has been fully subscribed)
HOTEL TAX EXEMPTION
No hotel tax for stays in excess of 30 days or more.
FREE USE OF STATE-OWNED PROPERTY
Except for extraordinary activities, no department or agency of the Commonwealth of Pennsylvania may charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of State-owned property for the purpose of making commercial motion pictures.
PR
Puerto Rico Film Commission
40% Tax Credit
South Carolina
South Carolina Film Commission
SC offers a CASH REBATE – NOT a cumbersome TAX CREDIT. SC reserves your rebate once your project is qualified. The rebate may be claimed as early as 30 days after final audit, enabling the producer to utilize the cash for post-production.
Summary of SC’s incentive program:
20% Wage Rebates – on the wages of all actors and sc residents subject to SC withholding tax and earning less than $1,000,000. South Carolina also offers wage rebates on non-resident crew of 10% which are capped at $3500.00 per crew member
30% Supplier Rebates- on ALL in-state expenditures
Sales and Accommodations Tax EXEMPTIONS offer an ADDITIONAL 5-8.5% point-of-purchase savings on all SC purchases – including hotels!
Fee-free state properties – Contact us for details
For qualifications and more details, visit http://www.filmsc.com/cash or call 803.737.0490
Tennessee
East Tennessee Television & Film Commission
Inquire about local and state filming and television incentives.