How Each State Is Trying to Win Hollywood's Business: A Guide to the Latest Production Incentives

Here's how each state is (or isn't) working to woo feature production business away from Los Angeles.

This story first appeared in the March 13 issue of The Hollywood Reporter magazine.

As the Association of Film Commissioners International (AFCI) Locations Show converges on the Hyatt Regency Century Plaza starting March 5, here’s how each state is (or isn’t) working to woo feature production business away from Los Angeles.

Map Key: Blue: Tax Credit | Yellow: Rebate | Red: Grant | Purple: Tax Credit & Grant | Green: Tax Credit & Rebate

Alabama
Incentive: 25% of expenses (35% for resident labor). Minimum spend: $500,000

Alaska
Incentive: 30%, plus 20% for resident labor, 6% rural filming, 2% filming from Oct. 1 to March 30. Minimum spend: $75,000

Arkansas
Incentive: 20%, plus 10% for below-the-line resident labor. Minimum spend: $200,000

California
Incentive: 20% (25% for indie films), plus 5% for specified expenditures. Minimum spend: $1 million

Colorado
Incentive: 20%. Minimum spend: $100,000 for Colorado-based production company, $1 million for out-of-state production company

Connecticut
Incentive: 10% (for $100,000-$500,000 in-state expenses), 15% ($500,000-$1 million), 30% ($1 million-plus). Minimum spend: $100,000

District of Columbia
Incentive: 42% (taxed production expenses, 21% (untaxed production expenses), 30% (below-the-line resident labor). Minimum spend: $250,000

Florida
Incentive: 20%, plus 5% for offseason, 5% family-friendly, 5% underutilized region, 5% facility, 15% student/recent grad. Minimum spend: $625,000 ($100,000 for indie film)

Georgia
Incentive: 20%, plus 10% for screen credit. Minimum spend: $500,000

Hawaii
Incentive: 20% (Oahu), 25% (neighbor islands). Minimum spend: $200,000

Illinois
Incentive: 30%, plus 15% for residents from underemployed areas. Minimum spend: $100,000

Kentucky
Incentive: 20%. Minimum spend: $500,000

Louisiana
Incentive: 30%, plus 5% for first $1 million of resident labor. Minimum spend: $300,000

Maine
Incentive: 5% tax credit; 10% rebate for nonresident labor, 12% on resident labor. Minimum spend: $75,000

Maryland
Incentive: 25%. Minimum spend: $500,000

Massachusetts
Incentive: 25%. Minimum spend: $50,000

Michigan
Incentive: 25%, plus 3%-10% for qualified facilities. Minimum spend: $100,000

Minnesota
Incentive: 20% (productions under $1 million in metro areas), 25% (above $1 million or at least 60% outside metro areas). Minimum spend: $100,000

Mississippi
Incentive: 25% (30% for resident cast and crew), plus 5% for U.S. veterans. Minimum spend: $50,000

Nevada
Incentive: 15% (12% nonresidents), plus 2% if crew is more than 50% residents, 2% outside Clark County. Minimum spend: $500,000

New Jersey
Incentive: 20%. Minimum spend: $0

New Mexico
Incentive: 25%, plus 5% for resident crew wages if filming at least 10 days at qualified facilities. Minimum spend: $0

New York
Incentive: 30%, plus 10% for below-the-line wages in select upstate counties for productions over $500,000. Minimum spend: $0

North Carolina
Incentive: 25% of expenses (capped at $5 million). Minimum spend: $5 million

Ohio
Incentive: 25% (35% for resident labor). Minimum spend: $300,000

Oklahoma
Incentive: 35%, plus 2% if more than $20,000 spent on music created in-state. Minimum spend: $50,000

Oregon
Incentive: 20% on goods and services; 10% on wages, plus 6.2% for productions over $1 million. Minimum spend: $750,000

Pennsylvania
Incentive: 25%, plus 5% for projects intended for national audiences and filmed at qualified facilities. Minimum spend: 60% of budget incurred in-state

Puerto Rico
Incentive: 40% (20% for nonresident labor). Minimum spend: $100,000

Rhode Island
Incentive: 25%. Minimum spend: $100,000

South Carolina
Incentive: 20% (25% for resident labor, 30% for in-state vendor expenses). Minimum spend: $1 million

Tennessee
Incentive: 25% of resident labor and in-state vendor expenses. Minimum spend: $200,000

Texas
Incentive: 5% (for $250,000-$1 million films), 10% ($1 million-$3.5 million), 20% ($3.5 million-plus), plus 2.5% for underutilized or economically distressed areas. Minimum spend: $250,000

Utah
Incentive: 20%, plus 5% for a) $1 million-plus films with 85% resident cast and crew, or b) $7.5 million films with 70% resident cast and crew, 51% rural spend or significant Utah promotion. Minimum spend: $200,000

Virginia
Incentive: 15% (20% for economically distressed areas), plus 10% resident labor (for $250,000-$1 million films) or 20% resident labor ($1 million-plus). Discretionary grant also available. Minimum spend: $250,000 (no minimum for grant)

Washington
Incentive: 30% (15% for nonresident labor). Minimum spend: $500,000

West Virginia
Incentive: 27%, plus 4% if employing at least 10 residents full time. Minimum spend: $25,000

Wyoming
Incentive: 12% (13% for in-state props and product placement, 14% in-state behind-the-scenes footage, 15% Wyoming-set storyline). Minimum spend: $200,000


(Click to enlarge image)

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