ARIZONA FILM TAX CREDITS
Arizona Film Tax Credits
Arizona Film Tax Credits are often discussed by the Arizona Film Community. There are no Arizona Film Tax Credits currently offered.
Arizona Film Tax Credits RIP 2010
Arizona Film Tax Credits were last available about a decade ago.
Since that time, New Mexico, next door to Arizona, has become a film powerhouse with numerous large studios being built there. and now rivals California and Georgia as "the place to film"
Arizona Film Tax Credits and the Future
Let's hope Arizona changes course and supports independent film with an Arizona Film Tax Credit initiative.
FILM TAX CREDITS BY STATE
Alabama Film Tax Credits
Type: Refundable tax credit; production obtains a cash refund after filing tax return.
Rates: 25% on qualified production expenditures (including nonresident compensation)
35% on payroll to residents
Caps: $20M/year program cap, reserved by application; Individual compensation cap of $1M for ATL and $500k for BTL crewmembers; Qualifying expenditure cap of $20M for features/TV, $200k for music videos, and $300k for soundtracks.
Minimum Spend: $500k for features/TV, $50k for music videos and soundtracks
Additional Rules Summary:
Productions must adhere to Alabama’s stringent immigration verification rules.
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Independent CPA cost verification required.
Sales, use and lodging taxes exemptions are available.
Film Office: www.alabamafilm.org
Arkansas Film Tax Credits
Type: Cash rebate
Rates: 20% on qualified production expenditures (including nonresident compensation)
30% on payroll to residents, BTL crewmembers
Caps: Subject to periodic legislative funding allocation, check with film office for current availability; Individual compensation cap of $500k
Minimum Spend: $200k for features/TV, $50k for stand-alone post
Additional Rules Summary:
Current program set to expire June 30, 2019.
Film Office: https://www.arkansasedc.com/film
California Film Tax Credits
Type: (For Independent Productions) Transferable tax credit; production can sell tax credit to CA taxpayers.
Rates: 25% on qualified production expenditures (including resident and nonresident compensation for BTL crewmembers, but not ATL compensation)
Caps: $330M/year program cap, reserved by application; Qualifying expenditure cap of $10M
Minimum Spend: $1M
Additional Rules Summary:
Unscripted television shows and TV shows not relocating back to CA do not qualify.
Applications must be submitted via the online application portal during specific
allocation periods and are ranked based on job creation.
Principal photography in California must commence no later than 180 days after
the credits reservation is issued; post-production must be completed within 30 months after credit reservation is issued.
Strict periodic financial and production reporting requirements.
Local municipal incentives also available.
Film Office: www.film.ca.gov.
Colorado Film Tax Credits
Type: Cash rebate.
Rates: 20% on qualified production expenditures (including nonresident compensation)
Caps: $750k/year program cap, reserved by application; Individual compensation cap of $1M.
Minimum Spend: $1M for non-local production companies; $100k for local companies.
Additional Rules Summary:
50% of crew must be residents
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Independent CPA cost verification required.
Film Office: www.coloradofilm.org
Connecticut Film Tax Credits
Type: Transferable tax credit; production can sell tax credit to CT taxpayers.
Rates: 10% (with min spend of $100k), 15% (with min spend of $500k) or 30% (with min spend of $1M) on qualified production expenditures (including nonresident compensation).
Caps: $20 million aggregate cap on talent compensation including payments to loan-outs.
Minimum Spend: $100k (see Rates section above)
Additional Rules Summary:
Theatrical features do not qualify (TV and streaming qualify), however exception for theatrical features may apply if production shoots 25% or more of its shooting days in a qualified facility that receives $25M or more in private investments and opened on or after July 1, 2013.
50% of principal photography days or post-production expenditures in CT, or at least $1 million minimum spend for post-production costs.
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Independent CPA cost verification required.
Film Office: www.ctfilm.com
District of Columbia Film Tax Credits
Type: Cash rebate
Rates: 35% on expenditures subject to DC tax; 21% on expenditures not subject to DC tax; 30% on resident compensation; 10% on nonresident compensation.
Caps: $4M annual program cap, subject to annual funding and discretionary allocation.
Minimum Spend: $250k
Additional Rules Summary:
Additional 50% rebate for qualified job training expenditures and 25% rebate for base infrastructure investment may be available for certain productions.
Film Office: www.film.dc.gov
Georgia Film Tax Credits
Type: Transferable tax credit; production can sell tax credit to GA taxpayers.
Rates: 20% on qualifying expenditures (includes nonresident compensation); additional 10% if the production includes end credit or alternative GA promotional material. (most productions are eligible for 30% total rate)
Caps: $500k individual compensation cap; however, this does not apply to payments made to loan-outs.
Minimum Spend: $500k
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
No required final certification process, however, the state offers a voluntary “verification review” at a cost of $55/hr per state auditor (no final hard cost estimate, requires deposit based on budget). The results of the review are effectively non-appealable, but does insulate purchasers of verified credits from recapture. At a minimum, in order to induce GA taxpayers to purchase tax credits, productions must typically obtain a cost review report from an independent CPA.
Productions must follow Department of Revenue online account reporting regulations in order to sell and transfer credits.
Post production expenditures in GA may qualify only if processing footage shot in GA.
Film Office: https://www.georgia.org/industries/film-entertainment/georgia-film-tv-production/production-incentives
Hawaii Film Tax Credits
Type: Refundable tax credit; production obtains a cash refund after filing tax return.
Rates: 20% on qualified production expenditures (including nonresident compensation) with a 5% bonus credit for production in counties outside of Honolulu County.
Caps: $15M tax credit cap per production.
Minimum Spend: $200k
Additional Rules Summary:
Loan-outs must register with the state.
Most expenditures incurred in and subject to Hawaii tax qualify including cost of shipping equip to and from Hawaii as well as the cost of flights to and from Hawaii.
Must make reasonable efforts to hire local crew, also cash or in-kind donation to a qualifying education or vocational program (nominal).
Film Office: www.hawaiifilmoffice.com
Illinois Film Tax Credits
Type: Transferable tax credit; production can sell tax credit to IL taxpayers.
Rates: 30% on qualified production expenditures (DOES NOT include nonresident compensation); additional 15% on payroll to crewmembers who are residents of certain economically distressed areas.
Caps: $100k individual compensation cap
Minimum Spend: $100k; $50k for projects that are 30 min or less.
Additional Rules Summary:
Independent CPA cost verification required.
Production companies must also be willing to promote diversity by making a “good � faith” effort to hire minorities. They must also submit a diversity plan setting forth proactive steps they will take in achieving a crew that represents the diversity of the State.
Film Office: www.illinoisfilm.biz
Kentucky Film Tax Credits
Type: Tax credit (NOT transferable or refundable; productions must have KY tax liability in order to qualify)
Rates: 30% on qualified production expenditures (including nonresident compensation); 35% on payroll to residents as well as qualified production expenditures in certain counties.
Caps: $100M/year, reserved by application; $1M individual compensation cap.
Minimum Spend: $250k; $20k for documentaries.
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Film Office: www.kyfilmoffice.com
Louisiana Film Tax Credits
Type: Redeemable tax credit; production can redeem tax credit with the State for cash at an effective rate of 88% of the tax credits earned after payment of transfer fees.
Rates: 25% base rate on qualified production expenditures (including nonresident compensation); additional 5% increase to the base rate if 60%+ of production takes place outside of metro New Orleans; additional 10% increase to the base rate if project is based on screenplay created by LA resident; additional 15% on payroll expenditures to residents; additional 5% on certain VFX expenditures. Total tax credits awarded cannot exceed 40% of all qualified expenditures made.
Caps: $150M annual reservation cap (may allocate from future years if exhausted); $180M annual cap on tax credits claimed with the state (can delay monetization of credits); $20M in tax credits per production, $25M per TV season; $3M individual compensation cap (including payments to loan-out).
Minimum Spend: $300k; $50k for certain local productions.
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Independent CPA cost verification required.
Above-the-line compensation paid to related parties are limited to 12% of Louisiana qualified expenditures.
Above-the-line fees that are greater than 40% of Louisiana qualified expenditures also do not qualify.
Film Office: www.LouisianaEntertainment.gov
Maine Film Tax Credits
Type: Cash rebate for compensation expenditures; Tax credit (NOT transferable or refundable; productions must have ME tax liability in order to qualify) for non-wage production expenditures.
Rates: 12% for resident compensation (Rebate); 10% for nonresident compensation (Rebate); 5% on non-wage production expenditures (Non-refundable, non-transferable tax credit).
Caps: $50k individual compensation cap.
Minimum Spend: $75k.
Film Office: www.filminmaine.com
Maryland Film Tax Credits
Type: Refundable tax credit; production obtains a cash refund after filing tax return.
Rates: 25% on qualified production expenditures (including nonresident compensation)
2% additional credit to base rate if for qualified television series.
Caps: Annual program cap $8M in 2019, $11M in 2020, $14M in 2021, $17M in 2022 and $20M for subsequent years, reserved by application (priority given to episodic TV); Individual compensation cap of $500k; Project allocation cap of $10M
Minimum Spend: $250k
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Independent CPA cost verification required.
50% or more of principal photography days in MD required.
Film Office: www.marylandfilm.org
Massachusetts Film Tax Credits
Type: Transferable and redeemable tax credit; production can sell tax credit to MA taxpayers OR redeem tax credit with the State for cash at a rate of 90% of the tax credits earned.
Rates: 25% on qualified production expenditures (including nonresident compensation)
Caps: Individual compensation cap of $1M; however, no cap if 50%+ of principal photography days or 50%+ of total production expenditures in MA
Minimum Spend: $50k
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Independent CPA cost verification required.
Cannot redeem credits with state once transferred to another person/entity.
Sales tax exemption for production expenditures is available.
Film Office: http://www.mafilm.org/production-tax-incentives/
Minnesota Film Tax Credits
Type: Cash rebate.
Rates: 20% on qualified production expenditures (including nonresident compensation); or
25% if qualifying expenditures exceed $1M or 60% of shooting days are outside a metro area.
Caps: Annual funding varies and is generally very limited; contact Film Office for current availability.
Minimum Spend: $100k; $50k for stand-alone post.
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Independent CPA cost verification required.
Stand-alone post production must spend 60% or more of post budget in MN, min spend is $50K for 20% rebate, $200k min spend for 25% rebate.
Film Office: www.mnfilmtv.org
Mississippi Film Tax Credits
Type: Cash rebate.
Rates: 25% on qualified production expenditures (nonresident compensation DOES NOT qualify)
30% on payroll to residents
35% on payroll to residents that are honorably discharged veterans
Caps: $20M/year program cap, reserved by application; Individual compensation cap of $5M; Project cap of $10M.
Minimum Spend: $50k
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
At least 20% of crew must be MS residents.
Film Office: www.filmMississippi.org
Montana Film Tax Credits
Type: Cash rebate.
Rates: Up to 20% of qualifying spend, does not generally include nonresident compensation.
Caps: Limited funding and discretionary allocation, contact Film Office for current availability.
Minimum Spend: $300k
Additional Rules Summary:
Independent CPA cost verification required.
Film Office: www.montanafilm.com
Nevada Film Tax Credits
Type: Transferable tax credit; production can sell tax credit to NV taxpayers.
Rates: 15% on qualified production expenditures (EXCLUDES nonresident compensation);
5% additional credit if more than 50% of filming days occur in a county where productions have incurred less than $10,000,000 in direct expenditures in each of the two years immediately preceding the date of application (any county but Clark currently);
5% additional credit if more than 50% of BTL crew are residents
12% on ATL nonresident compensation.
Caps: $10M annual cap, reserved by application (priority given to tourism promotion); $6M project cap; $750k individual compensation cap.
Minimum Spend: $500k
Additional Rules Summary:
Independent CPA cost verification required.
NV resident producer compensation must be 10% or less of NV expenditures; non-resident producer compensation must be 5% or less of NV expenditures.
Film Office: www.nevadafilm.com
New Jersey Film Tax Credits
Type: Transferable tax credit; production can sell tax credit to NJ taxpayers.
Rates: 30% on qualified production expenditures (including nonresident compensation)
35% credit for production expenditures in certain municipalities
2% additional credit to base rates if production undertakes an approved diversity plan.
Caps: $75M annual program cap, reserved by application; $500k individual compensation cap.
Minimum Spend: 60% of total production expenditures incurred in NJ, or $1M in qualifying expenditures.
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Reality television shows qualify only if the production company has owned or leased a production facility of at least 20,000 sq. ft. for a minimum of 24 months, and has invested at least $3 million in the facility, which must be located in a designated urban enterprise zone.
Independent CPA cost verification required.
Film Office: https://www.nj.gov/state/njfilm/
New Mexico Film Tax Credits
Type: Refundable tax credit; production obtains a cash refund after filing tax return.
Rates: 25% on qualified production expenditures (generally EXCLUDES nonresident compensation) for film
30% on qualified production expenditures (generally EXCLUDES nonresident compensation) for television
30% on resident BTL crewmembers if shooting in a qualified production facility
15% on nonresident BTL crewmember compensation (only a limited number when there is a high-level of production activity and other conditions are met.
Caps: $50M annual claims cap (not reserved, rolling cap allocated in order of refund claims);
Minimum Spend: $500k for features/TV, $50k for music videos and soundtracks
Additional Rules Summary:
Payments for nonresident performing artists (on screen performers) can qualify if paid via a “super loan-out” company structure subject to various New Mexico taxes, or if they are direct hire employees and the maximum withholding rate is applied. .
$5 million credit cap for all performing artists.
Credits over $2 million and less than $5 million must be taken over two years, credits over $5 million must be taken over three years, subject to annual rolling cap availability.
New Mexico Film Office: www.nmfilm.com
New York Film Tax Credits
Type: Refundable tax credit; production obtains a cash refund after filing tax return.
Rates: 30% on qualified production expenditures (including nonresident BTL compensation)
40% on payroll to BTL crewmembers in certain counties
35% for certain post production expenditures under stand-alone post program (upstate facility).
Caps: $420M annual cap
Minimum Spend: N/A
Additional Rules Summary:
Qualifying expenditures DO NOT include any ATL compensation.
Production Facility Use Requirements:
- For a Level 1 (under $15 million project & and not more than 5% ownership by public company) feature film or television project to be eligible for the New York State tax credits, the production must:
• Shoot at least one full day on a set built expressly for the production at a NY State Qualified Production Facility (QPF).
• Any QPF located anywhere in NY State or City, whether is it called a Level 1 or Level 2 facility, will do for a Level 1 production.
• At least 75% of the total of all expenses related to work (excluding post-production) done at all facilities anywhere utilized by the production must be related to work done at the QPF.
- For a Level 2 feature film or television project (over $15M project or more than 5% owned by public company) to be eligible for the New York State tax credits, the production must:
• Shoot on a set built expressly for the production on a stage located in a Qualified Production Facility;
• If the QPF is located within the five boroughs of the City of New York, it must be a Level 2 QPF (if the QPF is located within NY State but outside NYC, there is no distinction and any QPF can be utilized by the Level 2 production)
• At least 10% of the total principal photography shooting days spent in the production of a Level 2 qualified production (OTHER THAN PILOTS) must be spent at the appropriate QPF; AND
• At least 75% of the total of all expenses related to work (excluding post-production) done at all facilities anywhere utilized by the production must be related to work done at the QPF.
In order to qualify expenditures for location work done outside of the QPF, all production expenditures, other than post production work, must be:
• At least 75% of all principal photography days shot on location outside the facility must be in New York State, OR
• The production must spend at least $3 million related to work at the QPF. (In which case, there is no percentage for location days.)
NY State’s production refund is paid out in 1 year if under $1M, over 2 years if between $1-5M, and over 3 years if over $5M.
Stand-alone post production refund is paid out over two tax years regardless of amount.
Productions cannot file for certification until total expenditures are complete for the project, regardless of whether or not all expenditures are incurred in NY.
The tax year of the tax credits is determined by either the year of completion (not just New York spend), or one year after the year of the allocation pool (depending on when production submits its final certification, the allocation pool is then determined based on availability), whichever is later.
Film Office: https://esd.ny.gov/new-york-state-film-tax-credit-program-production
North Carolina Film Tax Credits
Type: Cash Rebate
Rates: 25% on qualified production expenditures (including nonresident compensation)
Caps: $34M/year program cap, reserved by application; Individual compensation cap of $1M; Project tax credit cap of $7M for film and $12M for TV season
Minimum Spend: $3M for film; $1M per TV episode or made-for-TV movie
Additional Rules Summary:
Independent CPA cost verification required.
North Carolina Film Office: www.ncfilm.com
Ohio Film Tax Credits
Type: Refundable tax credit; production obtains a cash refund after filing tax return.
Rates: 30% on qualified production expenditures (including nonresident compensation)
Caps: $40M/year program cap, reserved by application
Minimum Spend: $300k
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
Independent CPA cost verification required.
Ohio Film Office: http://www.discoverohiofilm.com/
Oklahoma Film Tax Credits
Type: Cash rebate
Rates: 35% on qualified production expenditures (including nonresident ATL compensation)
2% additional credit to base rate if qualifying OK music is utilized for soundtrack
Caps: $4M/year program cap, reserved by application;
Minimum Spend: $25k in qualifying expenditures and a total budget of $50k or more.
Additional Rules Summary:
Total ATL expenditures claimed cannot comprise more than 25% of the total rebate.
Nonresident BTL expenditures may qualify if crewmember is classified as an OK expatriate.
Loan-outs must register with the state.
Independent CPA cost verification required.
Film Office: www.oklahomafilm.org
Oregon Film Tax Credits
Type: Cash rebate
Rates: 20% on qualified production expenditures (excludes labor costs)
16.2% on resident and nonresident compensation
Caps: $14M/year program cap, reserved by application; $1M individual compensation cap
Minimum Spend: $1M
Additional Rules Summary:
Loan-outs must register with the state.
Compensation must be subject to withholding to qualify.
Film Office: www.oregonfilm.org
Pennsylvania Film Tax Credits
Type: Transferable tax credit; production can sell tax credit to PA taxpayers.
Rates: 25% on qualified production expenditures (including nonresident compensation)
5% credit in addition to base credit if utilizing qualified production facility and meeting certain requirements.
Caps: $65M/year program cap, reserved by application; $15M aggregate ATL compensation cap.
Minimum Spend: 60% of budget must be PA expenditures.
Additional Rules Summary:
Loan-outs must register with the state.
Independent CPA cost verification required.
Film Office: www.filminpa.com
Puerto Rico Film Tax Credits
Type: Transferable tax credit; production can sell tax credit to PR taxpayers.
Rates: 40% on qualified production expenditures (including resident compensation)
20% tax credit for payments to nonresident compensation
Caps: $50M/year program cap, reserved by application.
Minimum Spend: $100k
Additional Rules Summary:
Nonresident compensation subject to 20% withholding (all nonresident compensation subject to 20% withholding regardless of tax credit claim).
Loan-outs must register with the state.
Independent CPA cost verification required.
Puerto Rico Film Commission: www.puertoricofilm.com
Rhode Island Film Tax Credits
Type: Transferable tax credit; production can sell tax credit to RI taxpayers.
Rates: 30% on qualified production expenditures (including nonresident compensation)
Caps: $15M/year program cap, reserved by application; $7M per project cap unless waived
Minimum Spend: $100k
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
51% of principal photography must occur in-state.
Independent CPA cost verification required.
Film Office: www.film.ri.gov
South Carolina Film Tax Credits
Type: Cash rebate.
Rates: 30% on qualified production expenditures (does NOT include wages/compensation)
25% resident compensation
20% nonresident compensation
Caps: $15.5M/year program cap, reserved by application; $1M individual compensation cap.
Minimum Spend: $1M
Additional Rules Summary:
Loan-outs must register with the state and withholding on payments for all compensation, including to loan-outs, must be paid.
South Carolina Film Office: www.FilmSC.com
Tennessee Film Tax Credits
Type: Cash rebate
Rates: 25% on qualified production expenditures (including resident compensation)
5% additional credit for resident compensation if scripted TV
25% for nonresident compensation if scripted TV
Caps: Program annual allocation is limited and variable, contact film office for current state of program; Individual compensation cap of $250k for resident labor; $2M aggregate nonresident labor cap (scripted TV series)
Minimum Spend: $200k, $500k per episode if scripted TV
Additional Rules Summary:
Loan-outs must register with the state.
Independent CPA cost verification required.
Film Office: https://www.tnentertainment.com
Texas Film Tax Credits
Type: Cash rebate
Rates: 5% for in-state spend = $250K to $1M;
10% for in-state spend $1M to $3.5M;
20% for in-state spend more than $3.5M for Film & Scripted TV (except reality)/VFX Projects.
5% for in-state spend of $100K to $1M;
10% for in-state spend more than $1M for commercials
5% for in-state spend of $250K to $1M; 10% for in-state spend of over $1M for Reality TV Projects.
2.5% bonus if more than 25% of TX production days occur in underutilized or economically distressed areas.
Caps: Program annual allocation is limited and variable, contact film office for current state of program; Individual compensation cap of $1M
Minimum Spend: $250k
Additional Rules Summary:
No incentive for nonresident compensation.
70% of cast and crew, inclusive of extras, must be residents.
60% of production days must be in TX
Independent CPA cost verification required.
State not required to make payments to projects that include inappropriate content or content that portrays Texas or Texans in a negative fashion which apparently can be determined after production has completed.
Film Office: www.texasfilmcommission.com
Utah Film Tax Credits
Type: Refundable tax credit; production obtains a cash refund after filing tax return.
Rates: 20% on qualified expenditures (including resident compensation only)
5% additional credit if certain resident employment percentages or rural area filming elements are met.
Caps: $8.29M annual cap, reserved by application
Minimum Spend: $500k
Additional Rules Summary:
No incentive for nonresident compensation.
Independent CPA cost verification required.
Film Office: www.film.utah.gov
Virginia Film Tax Credits
Type: Refundable tax credit; production obtains a cash refund after filing tax return
Rates: Refundable tax credit - 15% base rate of qualifying expenditures (including nonresident compensation)
5% additional credit if filmed in economically distressed area
25% credit on resident payroll
35% credit on resident payroll if VA spend is greater than $1M
10% additional credit for each first time film industry resident employee
Caps: $6.5M annual cap, reserved by application; $1M individual compensation cap
Minimum Spend: $250k
Additional Rules Summary:
Independent CPA cost verification required.
Loan-outs must register with the state.
There is a performance-based rebate within the Governor’s discretion, no set scheme.
Film Office: www.film.virginia.org
Washington Film Tax Credits
Type: Cash rebate
Rates: 30% of qualifying expenditures (only includes resident compensation)
35% for episodic television with 6+ episodes
15% for nonresident compensation (under certain conditions)
Caps: $3.5M annual cap, reserved by application; $50k individual nonresidnent compensation cap
Minimum Spend: $500k films; $300k TV
Additional Rules Summary:
The 15% rebate on nonresident labor if 85% of the production’s labor force are WA residents (subject to other discretionary criteria)
Film Office: www.washingtonfilmworks.org
States WITHOUT a Film Tax Credit
Alaska - No Film Tax Credits
Arizona - No Film Tax Credits
Delaware - No Film Tax Credits
Florida- No Film Tax Credits
Idaho - No Film Tax Credits
Indiana - No Film Tax Credits
Iowa - No Film Tax Credits
Kansas - No Film Tax Credits
Michigan - No Film Tax Credits
Missouri - No Film Tax Credits
Nebraska - No Film Tax Credits
New Hampshire - No Film Tax Credits
North Dakota - No Film Tax Credits
South Dakota - No Film Tax Credits
Vermont - No Film Tax Credits
West Virginia - No Film Tax Credits
Wisconsin - No Film Tax Credits
Wyoming - No Film Tax Credits
What can I do to bring a Film Tax Credit to my state?
LOBBY YOUR STATE AND ELECTED OFFICIALS TO BRING A FILM TAX CREDIT TO YOUR STATE!