State-by-State Film & Television Production
Film and television production is a powerful engine of U.S. economic growth that brings jobs and revenue to cities and towns across America. In fact, just one day of on-location shooting delivers on average $225,000 to the local economy. More and more states understand that show business is good business. To find out more about film and television production in specific states, as well as policies aimed at attracting this substantial economic stimulus, just click on the state in which you are interested. Additional information and updates can be found at www.afci.org.Alabama
Movies filming in 2008: 6
TV shows filming in 2008: 15
Alabama Film Office
Economic Impact:
The motion picture and television industry is responsible for 4,972 direct jobs and $168.6 million in wages in Alabama.
Production Incentive:
The Entertainment Industry Incentive Act of 2009 includes a 25 percent refundable tax credit/rebate for a variety of productions (film, TV, videos, interactive games, digital media, interactive websites, etc.) if the in-state spending is at least $500,000 but not more than $10 million. It also provides a 35 percent rebate for wages paid to Alabama residents. The credits/rebates are capped at $7.5 million for 2010 and $10 million for 2011 and beyond.
TV shows filming in 2008: 15
Alabama Film Office
Economic Impact:
The motion picture and television industry is responsible for 4,972 direct jobs and $168.6 million in wages in Alabama.
Production Incentive:
The Entertainment Industry Incentive Act of 2009 includes a 25 percent refundable tax credit/rebate for a variety of productions (film, TV, videos, interactive games, digital media, interactive websites, etc.) if the in-state spending is at least $500,000 but not more than $10 million. It also provides a 35 percent rebate for wages paid to Alabama residents. The credits/rebates are capped at $7.5 million for 2010 and $10 million for 2011 and beyond.
Alaska
Movies filming in 2008: 1
TV shows filming in 2008: 3
Alaska Film Office
Economic Impact:
The motion picture and television industry is responsible for 806 direct jobs and $11.1 million in wages in Alaska.
Production Incentive:
Alaska offers a transferable tax credit equal to 30 percent of in-state qualified production expenditures (including payroll for services performed in Alaska) for film, television, video and commercial productions. An additional 10 percent credit is available for hiring Alaska residents and an additional two percent credit is available for expenditures made in rural areas. An additional two percent credit is also offered for productions made between October 1 and May 30. A minimum in-state spend of $100,000 must be made to be eligible for the credits.
TV shows filming in 2008: 3
Alaska Film Office
Economic Impact:
The motion picture and television industry is responsible for 806 direct jobs and $11.1 million in wages in Alaska.
Production Incentive:
Alaska offers a transferable tax credit equal to 30 percent of in-state qualified production expenditures (including payroll for services performed in Alaska) for film, television, video and commercial productions. An additional 10 percent credit is available for hiring Alaska residents and an additional two percent credit is available for expenditures made in rural areas. An additional two percent credit is also offered for productions made between October 1 and May 30. A minimum in-state spend of $100,000 must be made to be eligible for the credits.
Arizona
Movies filming in 2008: 53
TV shows filming in 2008: 53
Arizona Department of Commerce Film Office
Economic Impact:
The motion picture and television industry is responsible for 10,859 direct jobs and $329.9 million in wages in Arizona.
Production Incentive:
The Motion Picture Production Tax Incentive Program (MOPIC) in Arizona includes certain transaction privilege tax and use tax exemptions and a tiered transferable income tax credit from 10 percent to 30 percent. The maximum credit requires a $1 million in-state spend. At least 50 percent of a production's employees must be Arizona residents for the production to be eligible for the credits.
TV shows filming in 2008: 53
Arizona Department of Commerce Film Office
Economic Impact:
The motion picture and television industry is responsible for 10,859 direct jobs and $329.9 million in wages in Arizona.
Production Incentive:
The Motion Picture Production Tax Incentive Program (MOPIC) in Arizona includes certain transaction privilege tax and use tax exemptions and a tiered transferable income tax credit from 10 percent to 30 percent. The maximum credit requires a $1 million in-state spend. At least 50 percent of a production's employees must be Arizona residents for the production to be eligible for the credits.
Arkansas
Movies filming in 2008: 4
TV shows filming in 2008: 1
Arkansas Economic Development Commission Film Unit
Economic Impact:
The motion picture and television industry is responsible for 2,579 direct jobs and $76 million in wages in Arkansas.
Production Incentive:
The Digital Product and Motion Picture Industry Development Act of 2009 includes a 15 percent rebate on all qualified production expenditures in Arkansas if there is a minimum in-state spend of $50,000 in a six-month period. An additional 10 percent rebate is available for in-state below-the-line wages, with no rebate available for on wages $500,000 and above and no per production cap. The program is subject to appropriation.
TV shows filming in 2008: 1
Arkansas Economic Development Commission Film Unit
Economic Impact:
The motion picture and television industry is responsible for 2,579 direct jobs and $76 million in wages in Arkansas.
Production Incentive:
The Digital Product and Motion Picture Industry Development Act of 2009 includes a 15 percent rebate on all qualified production expenditures in Arkansas if there is a minimum in-state spend of $50,000 in a six-month period. An additional 10 percent rebate is available for in-state below-the-line wages, with no rebate available for on wages $500,000 and above and no per production cap. The program is subject to appropriation.
California
Movies filming in 2008: 160
TV shows filming in 2008: 320
California Film Commission
Economic Impact:
The motion picture and television industry is responsible for more than 209,946 direct jobs and more than $16.7 billion in wages in California.
Production Incentive:
Qualified productions are allowed a 20 percent or 25 percent tax credit based on qualified expenditures for taxable years beginning on or after January 1, 2011. The incentive also provides sales or use tax exemptions.
TV shows filming in 2008: 320
California Film Commission
Economic Impact:
The motion picture and television industry is responsible for more than 209,946 direct jobs and more than $16.7 billion in wages in California.
Production Incentive:
Qualified productions are allowed a 20 percent or 25 percent tax credit based on qualified expenditures for taxable years beginning on or after January 1, 2011. The incentive also provides sales or use tax exemptions.
Colorado
Movies filming in 2008: 10
TV shows filming in 2008: 6
Colorado Film Commission
Economic Impact:
In total, the motion picture and television industry is responsible for 11,171 direct jobs and $463.8 million in wages in Colorado.
Production Incentive:
Production incentives offer filmmakers who originate their film production in Colorado a 10 percent refund if the in-state below-the line expenditures exceed $100,000. Productions that do not originate production activities in Colorado receive a 10 percent refund if in-state expenditures equal or exceed $1 million. To be eligible, productions must spend at least 75 percent of expenditures in Colorado and 75 percent of the actors and crew must be Colorado residents.
TV shows filming in 2008: 6
Colorado Film Commission
Economic Impact:
In total, the motion picture and television industry is responsible for 11,171 direct jobs and $463.8 million in wages in Colorado.
Production Incentive:
Production incentives offer filmmakers who originate their film production in Colorado a 10 percent refund if the in-state below-the line expenditures exceed $100,000. Productions that do not originate production activities in Colorado receive a 10 percent refund if in-state expenditures equal or exceed $1 million. To be eligible, productions must spend at least 75 percent of expenditures in Colorado and 75 percent of the actors and crew must be Colorado residents.
Connecticut
Movies filming in 2008: 11
TV shows filming in 2008: 20
Connecticut Commission on Culture & Tourism: Film Division
Economic Impact:
In total, the motion picture and television industry is responsible for 7,233 direct jobs and $523.2 million in wages in Connecticut.
Production Incentive:
Connecticut’s incentives to production include a tiered tax credit of up to 30 percent (depending on in-state spend) of qualified digital media and motion picture production, pre-production and post production expenses incurred in the state. The credit for compensation paid is capped at the first $15 million. Production credits may be carried forward for three years.
TV shows filming in 2008: 20
Connecticut Commission on Culture & Tourism: Film Division
Economic Impact:
In total, the motion picture and television industry is responsible for 7,233 direct jobs and $523.2 million in wages in Connecticut.
Production Incentive:
Connecticut’s incentives to production include a tiered tax credit of up to 30 percent (depending on in-state spend) of qualified digital media and motion picture production, pre-production and post production expenses incurred in the state. The credit for compensation paid is capped at the first $15 million. Production credits may be carried forward for three years.
Delaware
Movies filming in 2008: 1
TV shows filming in 2008: 0
Delaware Film Office
Economic Impact:
The motion picture and television industry is responsible for 750 direct jobs and $19.4 million in wages in Delaware.
Production Incentive:
No significant tax incentive for production exists.
TV shows filming in 2008: 0
Delaware Film Office
Economic Impact:
The motion picture and television industry is responsible for 750 direct jobs and $19.4 million in wages in Delaware.
Production Incentive:
No significant tax incentive for production exists.
District of Columbia
Movies filming in 2008: 12
TV shows filming in 2008: 9
DC Film and TV
Economic Impact:
The motion picture and television industry is responsible for 4,587 direct jobs and $444.3 million in wages in the District of Columbia.
Production Incentive:
The District of Columbia has a new incentive program but no funding is available yet in 2010. The program provides a rebate of 42 percent on qualifying direct production expenditures that are subject to D.C. taxes. The rebate is lowered to 21 percent on those expenditures not subject to D.C. tax. A 30 percent rebate is offered on qualified payroll expenditures. The District of Columbia also includes job training and infrastructure investment incentives.
TV shows filming in 2008: 9
DC Film and TV
Economic Impact:
The motion picture and television industry is responsible for 4,587 direct jobs and $444.3 million in wages in the District of Columbia.
Production Incentive:
The District of Columbia has a new incentive program but no funding is available yet in 2010. The program provides a rebate of 42 percent on qualifying direct production expenditures that are subject to D.C. taxes. The rebate is lowered to 21 percent on those expenditures not subject to D.C. tax. A 30 percent rebate is offered on qualified payroll expenditures. The District of Columbia also includes job training and infrastructure investment incentives.
Florida
Movies filming in 2008: 26
TV shows filming in 2008: 9
The Governor’s Office of Film & Entertainment
Economic Impact:
The motion picture and television industry is responsible for 31,997 jobs and more than $1.48 billion in total wages in Florida.
Production Incentive:
Florida’s production incentives include a transferable tax credit equal to 20 percent of in-state expenditures, including in-state wages up to $400,000 per qualified resident. There are three queues: 1) General Production, which require a minimum spend of $625,000 and includes a 5 percent uplift for off-season certified productions; 2) Commercial and Music Videos, which require a minimum spend of $100,000 or must exceed a combined threshold of $500,000; and 3) Independent and Emerging Media Productions, which must spend between $100,000 and $625,000. Sales and use tax exemptions are also available for the purchase or lease of motion picture, video or other equipment if it was used exclusively as an integral part of production activities. To be eligible, the production must employ a cast and below-the-line crew of 50 percent Florida residents for the first two years of the program and 60 percent or more of Florida residents thereafter.
TV shows filming in 2008: 9
The Governor’s Office of Film & Entertainment
Economic Impact:
The motion picture and television industry is responsible for 31,997 jobs and more than $1.48 billion in total wages in Florida.
Production Incentive:
Florida’s production incentives include a transferable tax credit equal to 20 percent of in-state expenditures, including in-state wages up to $400,000 per qualified resident. There are three queues: 1) General Production, which require a minimum spend of $625,000 and includes a 5 percent uplift for off-season certified productions; 2) Commercial and Music Videos, which require a minimum spend of $100,000 or must exceed a combined threshold of $500,000; and 3) Independent and Emerging Media Productions, which must spend between $100,000 and $625,000. Sales and use tax exemptions are also available for the purchase or lease of motion picture, video or other equipment if it was used exclusively as an integral part of production activities. To be eligible, the production must employ a cast and below-the-line crew of 50 percent Florida residents for the first two years of the program and 60 percent or more of Florida residents thereafter.
Georgia
Movies filming in 2008: 19
TV shows filming in 2008: 73
Georgia Film, Music & Digital Entertainment Office
Economic Impact:
The motion picture and television industry is responsible for 23,469 direct jobs and more than $1.28 billion in wages in Georgia.
Production Incentive:
The 2008 Georgia Entertainment Industry Investment Act grants to qualified productions a transferable income tax credit of 20 percent of all in-state costs for film and television investments of $500,000 or more. An additional 10 percent tax credit is awarded to approved projects that embed a Georgia entertainment promotional logo within the titles or credits of each production. Sales and use tax exemptions are also available for the purchase or lease of a wide range of production and post-production equipment and services for qualified production activities in the state.
TV shows filming in 2008: 73
Georgia Film, Music & Digital Entertainment Office
Economic Impact:
The motion picture and television industry is responsible for 23,469 direct jobs and more than $1.28 billion in wages in Georgia.
Production Incentive:
The 2008 Georgia Entertainment Industry Investment Act grants to qualified productions a transferable income tax credit of 20 percent of all in-state costs for film and television investments of $500,000 or more. An additional 10 percent tax credit is awarded to approved projects that embed a Georgia entertainment promotional logo within the titles or credits of each production. Sales and use tax exemptions are also available for the purchase or lease of a wide range of production and post-production equipment and services for qualified production activities in the state.
Hawaii
Movies filming in 2008: 9
TV shows filming in 2008: 9
Hawaii Film Office
Economic Impact:
The motion picture and television industry is responsible for 2,998 direct jobs and $96.2 million in wages in Hawaii.
Production Incentive:
Hawaii’s production incentives include a 15 percent tax credit on qualified production costs incurred on Oahu and 20 percent on the neighbor islands (Big Island, Kauai, Lanai, Maui, Molokai). Productions must spend at least $200,000 in Hawaii.
TV shows filming in 2008: 9
Hawaii Film Office
Economic Impact:
The motion picture and television industry is responsible for 2,998 direct jobs and $96.2 million in wages in Hawaii.
Production Incentive:
Hawaii’s production incentives include a 15 percent tax credit on qualified production costs incurred on Oahu and 20 percent on the neighbor islands (Big Island, Kauai, Lanai, Maui, Molokai). Productions must spend at least $200,000 in Hawaii.
Idaho
Movies filming in 2008: 1
TV shows filming in 2008: 2
Idaho Film Office
Economic Impact:
The motion picture and television industry is responsible for 2,607 direct jobs and $53.4 million in wages in Idaho.
Production Incentive:
No significant tax incentive is available for production. Idaho’s Motion Media Rebate Program offers a 20 percent rebate for qualifying productions on all goods and services purchased in Idaho if at least $200,000 is spent in the state and at least 20 percent of the crew is Idaho residents, however the program is currently not funded.
TV shows filming in 2008: 2
Idaho Film Office
Economic Impact:
The motion picture and television industry is responsible for 2,607 direct jobs and $53.4 million in wages in Idaho.
Production Incentive:
No significant tax incentive is available for production. Idaho’s Motion Media Rebate Program offers a 20 percent rebate for qualifying productions on all goods and services purchased in Idaho if at least $200,000 is spent in the state and at least 20 percent of the crew is Idaho residents, however the program is currently not funded.
Illinois
Movies filming in 2008: 26
TV shows filming in 2008: 12
Illinois Film Office
Economic Impact:
The motion picture and television industry is responsible for 24,972 direct jobs and $1.08 billion in wages in Illinois.
Production Incentive:
The new Illinois Film Production Tax Credit went into effect on January 1, 2009. The tax credit has no sunset and consists of: 1) A 30 percent of the in-state production spending for the taxable year; and 2) A 30 percent credit on Illinois salaries, up to $100,000 per worker. An additional 15 percent credit is available for labor expenditures for residents from impoverished areas.
TV shows filming in 2008: 12
Illinois Film Office
Economic Impact:
The motion picture and television industry is responsible for 24,972 direct jobs and $1.08 billion in wages in Illinois.
Production Incentive:
The new Illinois Film Production Tax Credit went into effect on January 1, 2009. The tax credit has no sunset and consists of: 1) A 30 percent of the in-state production spending for the taxable year; and 2) A 30 percent credit on Illinois salaries, up to $100,000 per worker. An additional 15 percent credit is available for labor expenditures for residents from impoverished areas.
Indiana
Movies filming in 2008: 3
TV shows filming in 2008: 6
Film Indiana
Economic Impact:
The motion picture and television industry is responsible for 10,192 direct jobs and $267.7 million in wages in Indiana.
Production Incentive:
The Media Production Expenditure Tax Credit (MPETC) provides individuals and companies a refundable tax credit of up to 15 percent of qualified production expenditures with an in-state spend greater than $100,000 for films or TV productions less than $6 million. The annual cap is $2.5 million.
TV shows filming in 2008: 6
Film Indiana
Economic Impact:
The motion picture and television industry is responsible for 10,192 direct jobs and $267.7 million in wages in Indiana.
Production Incentive:
The Media Production Expenditure Tax Credit (MPETC) provides individuals and companies a refundable tax credit of up to 15 percent of qualified production expenditures with an in-state spend greater than $100,000 for films or TV productions less than $6 million. The annual cap is $2.5 million.
Iowa
Movies filming in 2008: 6
TV shows filming in 2008: 1
Iowa Film Office
Economic Impact:
The motion picture and television industry is responsible for 4,168 direct jobs and $92.8 million in wages in Iowa.
Production Incentive:
Iowa’s production incentive was suspended.
TV shows filming in 2008: 1
Iowa Film Office
Economic Impact:
The motion picture and television industry is responsible for 4,168 direct jobs and $92.8 million in wages in Iowa.
Production Incentive:
Iowa’s production incentive was suspended.
Kansas
Movies filming in 2008: 7
TV shows filming in 2008: 2
Film Kansas
Economic Impact:
The motion picture and television industry is responsible for 3,114 direct jobs and $104.4 million in wages in Kansas.
Production Incentive:
Kansas offers a credit equal to 30 percent of in-state production and post-production expenditures, including wages. A minimum in-state spend of $100,000 must be met for productions longer than 30 minutes.
TV shows filming in 2008: 2
Film Kansas
Economic Impact:
The motion picture and television industry is responsible for 3,114 direct jobs and $104.4 million in wages in Kansas.
Production Incentive:
Kansas offers a credit equal to 30 percent of in-state production and post-production expenditures, including wages. A minimum in-state spend of $100,000 must be met for productions longer than 30 minutes.
Kentucky
Movies filming in 2008: 5
TV shows filming in 2008: 1
Kentucky Film Office
Economic Impact:
The motion picture and television industry is responsible for 3,893 direct jobs and $127.5 million in wages in Kentucky.
Production Incentive:
Kentucky offers a 20 percent refundable tax credit for production and post-production related expenditures, including payroll, with a minimum in-state spend of $500,000. As an alternative, productions can take a sales and use tax refund for purchases made by a motion picture production company in connection with filming in Kentucky if the company films or produces one or more motion pictures in the state during any 12-month period. The incentives include a provision requiring script review for appropriate content.
TV shows filming in 2008: 1
Kentucky Film Office
Economic Impact:
The motion picture and television industry is responsible for 3,893 direct jobs and $127.5 million in wages in Kentucky.
Production Incentive:
Kentucky offers a 20 percent refundable tax credit for production and post-production related expenditures, including payroll, with a minimum in-state spend of $500,000. As an alternative, productions can take a sales and use tax refund for purchases made by a motion picture production company in connection with filming in Kentucky if the company films or produces one or more motion pictures in the state during any 12-month period. The incentives include a provision requiring script review for appropriate content.
Louisiana
Movies filming in 2008: 44
TV shows filming in 2008: 12
Louisiana Film & Television
Economic Impact:
The motion picture and television industry is responsible for 9,532 direct jobs and $343.1 million in wages in Louisiana.
Production Incentive:
Louisiana provides a transferable investor tax credit equal to 30 percent of the in-state investment made if it is in excess of $300,000. The transferable employment tax credit is equal to 5 percent of the salaries of in-state residents hired (no salaries in excess of $1 million will qualify).
TV shows filming in 2008: 12
Louisiana Film & Television
Economic Impact:
The motion picture and television industry is responsible for 9,532 direct jobs and $343.1 million in wages in Louisiana.
Production Incentive:
Louisiana provides a transferable investor tax credit equal to 30 percent of the in-state investment made if it is in excess of $300,000. The transferable employment tax credit is equal to 5 percent of the salaries of in-state residents hired (no salaries in excess of $1 million will qualify).
Maine
Movies filming in 2008: 2
TV shows filming in 2008: 0
Maine Film Office
Economic Impact:
The motion picture and television industry is directly responsible for 2,809 direct jobs and $84.4 million in wages in Maine.
Production Incentive:
Maine’s production incentive includes a wage tax rebate equal to 10 percent of non-Maine residents’ wages and 12 percent of Maine residents’ wages on qualified productions as well an income tax offset for companies investing in Maine productions. A separate 5 percent credit is available on in-state expenditures. There are also sales and use tax exemptions available.
TV shows filming in 2008: 0
Maine Film Office
Economic Impact:
The motion picture and television industry is directly responsible for 2,809 direct jobs and $84.4 million in wages in Maine.
Production Incentive:
Maine’s production incentive includes a wage tax rebate equal to 10 percent of non-Maine residents’ wages and 12 percent of Maine residents’ wages on qualified productions as well an income tax offset for companies investing in Maine productions. A separate 5 percent credit is available on in-state expenditures. There are also sales and use tax exemptions available.
Maryland
Movies filming in 2008: 6
TV shows filming in 2008: 1
Maryland Film Office
Economic Impact:
The motion picture and television industry is responsible for 7,858 direct jobs and $505.5 million in wages in Maryland.
Production Incentive:
Maryland’s offers a film production rebate fund allowing a qualified production to claim a rebate of up to 25 percent of its total direct costs incurred in the state while filming on location. To qualify, the production must incur at least $500,000 in total direct costs in the state and at least 50 percent of the prodcution's filming must occur in Maryland. There is a low annual cap on the rebate. Sales and use tax exemtions also exist.
TV shows filming in 2008: 1
Maryland Film Office
Economic Impact:
The motion picture and television industry is responsible for 7,858 direct jobs and $505.5 million in wages in Maryland.
Production Incentive:
Maryland’s offers a film production rebate fund allowing a qualified production to claim a rebate of up to 25 percent of its total direct costs incurred in the state while filming on location. To qualify, the production must incur at least $500,000 in total direct costs in the state and at least 50 percent of the prodcution's filming must occur in Maryland. There is a low annual cap on the rebate. Sales and use tax exemtions also exist.
Massachusetts
Movies filming in 2008: 13
TV shows filming in 2008: 14
Massachusetts Film Office
Economic Impact:
The motion picture and television industry is responsible for 11,524 direct jobs and $584.4 million in wages in Massachusetts.
Production Incentive:
Massachusetts offers a transferable employment credit (or refundable credit of 90 percent of its value) equal to 25 percent of Massachusetts sourced income. The incentive also includes a film production tax credit equal to 25 percent of in-Commonwealth production costs (not including payroll expenses used to claim the payroll credit) if 50 percent of the total production costs or 50 percent of principal photography days occur in the Commonwealth. There is a minimum in-Commonwealth spending requirement of $50,000.
TV shows filming in 2008: 14
Massachusetts Film Office
Economic Impact:
The motion picture and television industry is responsible for 11,524 direct jobs and $584.4 million in wages in Massachusetts.
Production Incentive:
Massachusetts offers a transferable employment credit (or refundable credit of 90 percent of its value) equal to 25 percent of Massachusetts sourced income. The incentive also includes a film production tax credit equal to 25 percent of in-Commonwealth production costs (not including payroll expenses used to claim the payroll credit) if 50 percent of the total production costs or 50 percent of principal photography days occur in the Commonwealth. There is a minimum in-Commonwealth spending requirement of $50,000.
Michigan
Movies filming in 2008: 35
TV shows filming in 2008: 8
Michigan Film Office
Economic Impact:
The motion picture and television industry is responsible for 15,161 direct jobs and $510 million in wages in Michigan.
Production Incentive:
The Michigan film production credit provides a refundable, assignable tax credit of up to 42 percent of the amount of a production company’s expenditures (depending upon type) that are incurred in producing a film or other media entertainment project in the state. There is a credit equal to 30 percent for payroll expenditures related to below-the-line, out-of-state talent. Michigan also offers free use of state-owned facilities, properties and resources. The incentive requires a minimum in-state spend of $50,000.
TV shows filming in 2008: 8
Michigan Film Office
Economic Impact:
The motion picture and television industry is responsible for 15,161 direct jobs and $510 million in wages in Michigan.
Production Incentive:
The Michigan film production credit provides a refundable, assignable tax credit of up to 42 percent of the amount of a production company’s expenditures (depending upon type) that are incurred in producing a film or other media entertainment project in the state. There is a credit equal to 30 percent for payroll expenditures related to below-the-line, out-of-state talent. Michigan also offers free use of state-owned facilities, properties and resources. The incentive requires a minimum in-state spend of $50,000.
Minnesota
Movies filming in 2008: 8
TV shows filming in 2008: 6
Minnesota Film and TV Board
Economic Impact:
The motion picture and television industry is responsible for 9,426 direct jobs and $284.5 million in wages in Minnesota.
Production Incentive:
No significant tax incentive is available for production. Snowbate, Minnesota’s Film Jobs Production Program, is not currently funded.
TV shows filming in 2008: 6
Minnesota Film and TV Board
Economic Impact:
The motion picture and television industry is responsible for 9,426 direct jobs and $284.5 million in wages in Minnesota.
Production Incentive:
No significant tax incentive is available for production. Snowbate, Minnesota’s Film Jobs Production Program, is not currently funded.
Mississippi
Movies filming in 2008: 7
TV shows filming in 2008: 2
Mississippi Film Office
Economic Impact:
The motion picture and television industry is responsible for 1,225 direct jobs and $17.8 million in wages in Mississippi.
Production Incentive:
The Mississippi Motion Picture Incentive Program provides approved projects a potential 20 percent rebate on eligible local expenditures (excluding payroll) and a separate 20 percent to 25 percent rebate on eligible payroll to non-Mississippi and Mississippi residents. The incentive includes some sales tax exemptions and is available to nationally distributed motion pictures, television programs, documentaries, short films, DVDs and commercials.
TV shows filming in 2008: 2
Mississippi Film Office
Economic Impact:
The motion picture and television industry is responsible for 1,225 direct jobs and $17.8 million in wages in Mississippi.
Production Incentive:
The Mississippi Motion Picture Incentive Program provides approved projects a potential 20 percent rebate on eligible local expenditures (excluding payroll) and a separate 20 percent to 25 percent rebate on eligible payroll to non-Mississippi and Mississippi residents. The incentive includes some sales tax exemptions and is available to nationally distributed motion pictures, television programs, documentaries, short films, DVDs and commercials.
Missouri
Movies filming in 2008: 14
TV shows filming in 2008: 0
Missouri Film Office
Economic Impact:
The motion picture and television industry is responsible for 10.393 direct jobs and $325.5 million in wages in Missouri.
Production Incentive:
Missouri provides a transferable/carry forward (five years) income tax credit of up to 35 percent of the amount expended in Missouri (or up to 30 percent for qualifying out-of-state cast and crew when Missouri income taxes are withheld) for production or production-related activities. The incentive requires a minimum in-state spend of $100,000 for productions longer than 30 minutes and a minimum in-state spend of $50,000 for productions less than 30 minutes.
TV shows filming in 2008: 0
Missouri Film Office
Economic Impact:
The motion picture and television industry is responsible for 10.393 direct jobs and $325.5 million in wages in Missouri.
Production Incentive:
Missouri provides a transferable/carry forward (five years) income tax credit of up to 35 percent of the amount expended in Missouri (or up to 30 percent for qualifying out-of-state cast and crew when Missouri income taxes are withheld) for production or production-related activities. The incentive requires a minimum in-state spend of $100,000 for productions longer than 30 minutes and a minimum in-state spend of $50,000 for productions less than 30 minutes.
Montana
Movies filming in 2008: 28
TV shows filming in 2008: 23
Montana Film Office
Economic Impact:
The motion picture and television industry is responsible for 1,185 direct jobs and $16.8 million in wages in Montana.
Production Incentive:
Under the Big Sky on the Big Screen Act, film and TV productions are eligible for a 14 percent refundable tax credit on up to $50,000 in wages paid to Montana residents. The incentive also includes a 9 percent refundable tax credit on the production’s total qualified expenditures in the state as well as no state sales tax.
TV shows filming in 2008: 23
Montana Film Office
Economic Impact:
The motion picture and television industry is responsible for 1,185 direct jobs and $16.8 million in wages in Montana.
Production Incentive:
Under the Big Sky on the Big Screen Act, film and TV productions are eligible for a 14 percent refundable tax credit on up to $50,000 in wages paid to Montana residents. The incentive also includes a 9 percent refundable tax credit on the production’s total qualified expenditures in the state as well as no state sales tax.
Nebraska
Movies filming in 2008: 1
TV shows filming in 2008: 0
Nebraska Film Office
Economic Impact:
The motion picture and television industry is responsible for 881 direct jobs and $15.2 million in wages in Nebraska.
Production Incentive:
No significant tax incentive for production exists.
TV shows filming in 2008: 0
Nebraska Film Office
Economic Impact:
The motion picture and television industry is responsible for 881 direct jobs and $15.2 million in wages in Nebraska.
Production Incentive:
No significant tax incentive for production exists.
Nevada
Movies filming in 2008: 83
TV shows filming in 2008: 181
Nevada Film Office
Economic Impact:
The motion picture and television industry is responsible for 4,030 direct jobs and $167.5 million in wages in Nevada.
Production Incentive:
There is no significant tax incentive for production.
TV shows filming in 2008: 181
Nevada Film Office
Economic Impact:
The motion picture and television industry is responsible for 4,030 direct jobs and $167.5 million in wages in Nevada.
Production Incentive:
There is no significant tax incentive for production.
New Hampshire
Movies filming in 2008: 18
TV shows filming in 2008: 11
New Hampshire Film and Television Office
Economic Impact:
The motion picture and television industry is responsible for 2,094 direct jobs and $89.9 million in wages in New Hampshire.
Production Incentive:
There is no significant tax incentive for production.
TV shows filming in 2008: 11
New Hampshire Film and Television Office
Economic Impact:
The motion picture and television industry is responsible for 2,094 direct jobs and $89.9 million in wages in New Hampshire.
Production Incentive:
There is no significant tax incentive for production.
New Jersey
Movies filming in 2008: 37
TV shows filming in 2008: 1
NJ Motion Picture & Television Commission
Economic Impact:
The motion picture and television industry is responsible for 11,404 direct jobs and $780.6 million in wages in New Jersey.
Production Incentive:
New Jersey's film tax incentives were suspended as of July 1, 2010.
TV shows filming in 2008: 1
NJ Motion Picture & Television Commission
Economic Impact:
The motion picture and television industry is responsible for 11,404 direct jobs and $780.6 million in wages in New Jersey.
Production Incentive:
New Jersey's film tax incentives were suspended as of July 1, 2010.
New Mexico
Movies filming in 2008: 35
TV shows filming in 2008: 12
New Mexico Film Office
Economic Impact:
The motion picture and television industry is responsible for 4,055 direct jobs and $146.8 million in wages in New Mexico.
Production Incentive:
New Mexico offers a 25 percent tax rebate on all direct production and post-production expenditures, including on New Mexico crews, that are subject to taxation by the state. The incentive also includes a state sales tax exemption on qualified expenses. The rebate applies to feature films, independent films, television, regional and national commercials, documentaries, video games and post production. Non-resident actors and stunt performers will also qualify under a separate tax structure.
TV shows filming in 2008: 12
New Mexico Film Office
Economic Impact:
The motion picture and television industry is responsible for 4,055 direct jobs and $146.8 million in wages in New Mexico.
Production Incentive:
New Mexico offers a 25 percent tax rebate on all direct production and post-production expenditures, including on New Mexico crews, that are subject to taxation by the state. The incentive also includes a state sales tax exemption on qualified expenses. The rebate applies to feature films, independent films, television, regional and national commercials, documentaries, video games and post production. Non-resident actors and stunt performers will also qualify under a separate tax structure.
New York
Movies filming in 2008: 208
TV shows filming in 2008: 143
New York State Governor’s Office for Motion Picture and Television Development
Economic Impact:
The motion picture and television industry is responsible for 86,637 direct jobs and $7.56 billion in wages in New York.
Production Incentive:
New York production incentives include a 30 percent to 35 percent (extra 5 percent for New York City only) fully refundable tax credit on qualified expenses while filming in the state, certain sales tax exemptions and a tax credit of up to 5 percent on investments in construction and upgrades to qualified film production facilities.
TV shows filming in 2008: 143
New York State Governor’s Office for Motion Picture and Television Development
Economic Impact:
The motion picture and television industry is responsible for 86,637 direct jobs and $7.56 billion in wages in New York.
Production Incentive:
New York production incentives include a 30 percent to 35 percent (extra 5 percent for New York City only) fully refundable tax credit on qualified expenses while filming in the state, certain sales tax exemptions and a tax credit of up to 5 percent on investments in construction and upgrades to qualified film production facilities.
North Carolina
Movies filming in 2008: 21
TV shows filming in 2008: 5
North Carolina Film Office
Economic Impact:
The motion picture and television industry is responsible for 9,825 direct jobs and $213.7 million in wages in North Carolina.
Production Incentive:
North Carolina offers a flat refundable income tax credit equal to 25 percent of qualifying production expenses for leased or purchased items (including fringes and per diems); wages up to the first $1 million are included (withholding must be made). In-state expenses must total $250,000 at a minimum to be eligible. The incentive also includes some sales and use tax exemptions. A new interactive digital media production credit offers 15 percent (20 percent if in conjunction with a university) for the amount of qualified wages and expenses in excess of $50,000; it must be a qualified interactive Internet production and there is a per-production credit cap of $7.5 million.
TV shows filming in 2008: 5
North Carolina Film Office
Economic Impact:
The motion picture and television industry is responsible for 9,825 direct jobs and $213.7 million in wages in North Carolina.
Production Incentive:
North Carolina offers a flat refundable income tax credit equal to 25 percent of qualifying production expenses for leased or purchased items (including fringes and per diems); wages up to the first $1 million are included (withholding must be made). In-state expenses must total $250,000 at a minimum to be eligible. The incentive also includes some sales and use tax exemptions. A new interactive digital media production credit offers 15 percent (20 percent if in conjunction with a university) for the amount of qualified wages and expenses in excess of $50,000; it must be a qualified interactive Internet production and there is a per-production credit cap of $7.5 million.
North Dakota
Movies filming in 2008: 4
TV shows filming in 2008: 0
North Dakota Tourism (no film office)
Economic Impact:
The motion picture and television industry is responsible for 1,090 direct jobs and $28.1 million in wages in North Dakota.
Production Incentive:
There is no significant tax incentive for production.
TV shows filming in 2008: 0
North Dakota Tourism (no film office)
Economic Impact:
The motion picture and television industry is responsible for 1,090 direct jobs and $28.1 million in wages in North Dakota.
Production Incentive:
There is no significant tax incentive for production.
Ohio
Movies filming in 2008: 5
TV shows filming in 2008: 1
Ohio Film Office
Economic Impact:
The motion picture and television industry is responsible for 15,409 direct jobs and $484.2 million in wages in Ohio.
Production Incentive:
Ohio offers a refundable production tax credit equal to 25 percent of production expenditures, including out-of-state wages, with a minimum in-state spend of $300,000. There is a separate 35 percent refundable credit for wages paid to Ohio residents.
TV shows filming in 2008: 1
Ohio Film Office
Economic Impact:
The motion picture and television industry is responsible for 15,409 direct jobs and $484.2 million in wages in Ohio.
Production Incentive:
Ohio offers a refundable production tax credit equal to 25 percent of production expenditures, including out-of-state wages, with a minimum in-state spend of $300,000. There is a separate 35 percent refundable credit for wages paid to Ohio residents.
Oklahoma
Movies filming in 2008: 5
TV shows filming in 2008: 1
Oklahoma Film & Music Office
Economic Impact:
The motion picture and television industry is responsible for 4,943 direct jobs and $176.2 million in wages in Oklahoma.
Production Incentive:
The incentive offers a rebate of up to 37 percent on Oklahoma expenditures to qualifying companies filming in the state. Oklahoma residents must make up 50 percent of the below-the-line crew to qualify for a full rebate. Rebates vary depending on the percentage of Oklahoma residents employed in the productions. Crew requirements are waived for a $5 million in-state spend. Oklahoma also offers sales tax exemptions but they cannot be used in conjuction with the rebate. The rebate is extended to film, television and commercial productions with a minimum budget of $50,000 and spending of at least $25,000 in Oklahoma, based on certain criteria.
TV shows filming in 2008: 1
Oklahoma Film & Music Office
Economic Impact:
The motion picture and television industry is responsible for 4,943 direct jobs and $176.2 million in wages in Oklahoma.
Production Incentive:
The incentive offers a rebate of up to 37 percent on Oklahoma expenditures to qualifying companies filming in the state. Oklahoma residents must make up 50 percent of the below-the-line crew to qualify for a full rebate. Rebates vary depending on the percentage of Oklahoma residents employed in the productions. Crew requirements are waived for a $5 million in-state spend. Oklahoma also offers sales tax exemptions but they cannot be used in conjuction with the rebate. The rebate is extended to film, television and commercial productions with a minimum budget of $50,000 and spending of at least $25,000 in Oklahoma, based on certain criteria.
Oregon
Movies filming in 2008: 9
TV shows filming in 2008: 0
Oregon Governor’s Office of Film & Television
Economic Impact:
The motion picture and television industry is responsible for 8,200 direct jobs and $268.6 million in wages in Oregon.
Production Incentive:
Oregon’s incentive program provides a rebate of 20 percent of a production’s Oregon-based goods and services and an additional cash payment of up to 16.2 percent of wages paid to production personnel. Productions must spend a minimum of $1 million in Oregon to qualify for the rebate. The incentive also includes no state sales tax.
TV shows filming in 2008: 0
Oregon Governor’s Office of Film & Television
Economic Impact:
The motion picture and television industry is responsible for 8,200 direct jobs and $268.6 million in wages in Oregon.
Production Incentive:
Oregon’s incentive program provides a rebate of 20 percent of a production’s Oregon-based goods and services and an additional cash payment of up to 16.2 percent of wages paid to production personnel. Productions must spend a minimum of $1 million in Oregon to qualify for the rebate. The incentive also includes no state sales tax.
Pennsylvania
Movies filming in 2008: 32
TV shows filming in 2008: 20
Pennsylvania Film Office
Economic Impact:
The motion picture and television industry is responsible for 18,184 direct jobs and $735.4 million in wages in Pennsylvania.
Production Incentive:
Pennsylvania offers a 25 percent transferable tax credit to eligible productions that spend at least 60 percent of their total budget in the Commonwealth.
TV shows filming in 2008: 20
Pennsylvania Film Office
Economic Impact:
The motion picture and television industry is responsible for 18,184 direct jobs and $735.4 million in wages in Pennsylvania.
Production Incentive:
Pennsylvania offers a 25 percent transferable tax credit to eligible productions that spend at least 60 percent of their total budget in the Commonwealth.
Puerto Rico
Movies filming in 2008: 7
TV shows filming in 2008: 1
Puerto Rico Film Commission
Economic Impact:
The motion picture and television industry is responsible for 2,646 direct jobs and $85.2 million in wages in Puerto Rico.
Production Incentive:
Puerto Rico provides up to a 40 percent investment tax credit for motion picture and television expenditures paid to Puerto Rico businesses or below-the-line talent if at least 50 percent of the principal photography is in Puerto Rico.
TV shows filming in 2008: 1
Puerto Rico Film Commission
Economic Impact:
The motion picture and television industry is responsible for 2,646 direct jobs and $85.2 million in wages in Puerto Rico.
Production Incentive:
Puerto Rico provides up to a 40 percent investment tax credit for motion picture and television expenditures paid to Puerto Rico businesses or below-the-line talent if at least 50 percent of the principal photography is in Puerto Rico.
Rhode Island
Movies filming in 2008: 12
TV shows filming in 2008: 9
Rhode Island Film & TV Office
Economic Impact:
The motion picture and television industry is responsible for 1,494 direct jobs and $57.2 million in wages in Rhode Island.
Production Incentive:
Rhode Island provides a 25 percent transferable tax credit for all Rhode Island production related expenditures, including salaries for people working on the ground locally. The film/TV/commercials/video game production must be filmed primarily in the state and have a minimum budget of $300,000. Rhode Island also offers a non-transferable investor tax credit for residents in the state who invest in projects filmed primarily in Rhode Island. The credits cover eligible films, TV shows, commercials and video games.
TV shows filming in 2008: 9
Rhode Island Film & TV Office
Economic Impact:
The motion picture and television industry is responsible for 1,494 direct jobs and $57.2 million in wages in Rhode Island.
Production Incentive:
Rhode Island provides a 25 percent transferable tax credit for all Rhode Island production related expenditures, including salaries for people working on the ground locally. The film/TV/commercials/video game production must be filmed primarily in the state and have a minimum budget of $300,000. Rhode Island also offers a non-transferable investor tax credit for residents in the state who invest in projects filmed primarily in Rhode Island. The credits cover eligible films, TV shows, commercials and video games.
South Carolina
Movies filming in 2008: 8
TV shows filming in 2008: 1
South Carolina Film Commission
Economic Impact:
The motion picture and television industry is responsible for 4,396 direct jobs and $140.7 million in wages in South Carolina.
Production Incentive:
Productions that film in South Carolina and spend at least $1 million in the state can receive up to a 20 percent cash rebate on in-state employee wages (excluding individual salaries of $1 million or more) and a 10 percent cash rebate of up to $3,500 on out-of-state employee wages. Out-of-state performing artists, including stunt performers, are eligible for the full 20 percent cash rebate. Additionally, South Carolina offers up to a 30 percent cash rebate on purchases and rentals of in-state goods and services. Productions that spend $250,000 in the state qualify for the available sales and use tax exemptions.
TV shows filming in 2008: 1
South Carolina Film Commission
Economic Impact:
The motion picture and television industry is responsible for 4,396 direct jobs and $140.7 million in wages in South Carolina.
Production Incentive:
Productions that film in South Carolina and spend at least $1 million in the state can receive up to a 20 percent cash rebate on in-state employee wages (excluding individual salaries of $1 million or more) and a 10 percent cash rebate of up to $3,500 on out-of-state employee wages. Out-of-state performing artists, including stunt performers, are eligible for the full 20 percent cash rebate. Additionally, South Carolina offers up to a 30 percent cash rebate on purchases and rentals of in-state goods and services. Productions that spend $250,000 in the state qualify for the available sales and use tax exemptions.
South Dakota
Movies filming in 2008: 14
TV shows filming in 2008: 25
South Dakota Film Office
Economic Impact:
The motion picture and television industry is responsible for 955 direct jobs and $14 million in wages in South Dakota.
Production Incentive:
There is no significant tax incentive for production.
TV shows filming in 2008: 25
South Dakota Film Office
Economic Impact:
The motion picture and television industry is responsible for 955 direct jobs and $14 million in wages in South Dakota.
Production Incentive:
There is no significant tax incentive for production.
Tennessee
Movies filming in 2008: 7
TV shows filming in 2008: 19
Tennessee Film, Entertainment & Music Commission
Economic Impact:
The motion picture and television industry is responsible for 12,850 direct jobs and $538.8 million in wages in Tennessee.
Production Incentive:
Tennessee offers a tiered rebate program from 13 percent to 17 percent for in-state qualified expenditures for movie or episodic television program productions (out-of-state companies must spend a minimum of $500,000 in Tennessee). The rebate increases from the base 13 percent rate if at least 25 percent of the cast and/or crew are Tennessee residents and/or if the production company spends at least $20,000 for music created by Tennessee residents. Sales and use tax refunds are also available for out-of-state production companies that spend a minimum of $500,000 within a 12-month period.
TV shows filming in 2008: 19
Tennessee Film, Entertainment & Music Commission
Economic Impact:
The motion picture and television industry is responsible for 12,850 direct jobs and $538.8 million in wages in Tennessee.
Production Incentive:
Tennessee offers a tiered rebate program from 13 percent to 17 percent for in-state qualified expenditures for movie or episodic television program productions (out-of-state companies must spend a minimum of $500,000 in Tennessee). The rebate increases from the base 13 percent rate if at least 25 percent of the cast and/or crew are Tennessee residents and/or if the production company spends at least $20,000 for music created by Tennessee residents. Sales and use tax refunds are also available for out-of-state production companies that spend a minimum of $500,000 within a 12-month period.
Texas
Movies filming in 2008: 49
TV shows filming in 2008: 66
Texas Film Commission
Economic Impact:
The motion picture and television industry is responsible for 43,167 direct jobs and $1.53 billion in wages in Texas.
Production Incentive:
The Texas Moving Image Industry Incentive Program offers qualifying feature films, television programs, commercials, video games and stand-alone post-production/finishing projects the opportunity to receive a rebate payment of 5 percent to 17.5 percent of eligible Texas spending upon completion of a review of their state expenditures. To qualify, a $250,000 in-state spend is required; 70 percent of the production crew, actors and extras must be Texas residents; and 60 percent of the production must be filmed in Texas. The incentive also The program includes a provision allowing for a review of script content.
TV shows filming in 2008: 66
Texas Film Commission
Economic Impact:
The motion picture and television industry is responsible for 43,167 direct jobs and $1.53 billion in wages in Texas.
Production Incentive:
The Texas Moving Image Industry Incentive Program offers qualifying feature films, television programs, commercials, video games and stand-alone post-production/finishing projects the opportunity to receive a rebate payment of 5 percent to 17.5 percent of eligible Texas spending upon completion of a review of their state expenditures. To qualify, a $250,000 in-state spend is required; 70 percent of the production crew, actors and extras must be Texas residents; and 60 percent of the production must be filmed in Texas. The incentive also The program includes a provision allowing for a review of script content.
Utah
Movies filming in 2008: 28
TV shows filming in 2008: 19
Utah Film Commission
Economic Impact:
The motion picture and television industry is responsible for 6,930 direct jobs and $180.8 million in wages in Utah.
Production Incentive:
The Utah Motion Picture Incentive Fund offers a 20 percent rebate or refundable tax credit of dollars spent in the state. Sales and use tax exemptions are also available for the purchase or lease of machinery and equipment in the state.
TV shows filming in 2008: 19
Utah Film Commission
Economic Impact:
The motion picture and television industry is responsible for 6,930 direct jobs and $180.8 million in wages in Utah.
Production Incentive:
The Utah Motion Picture Incentive Fund offers a 20 percent rebate or refundable tax credit of dollars spent in the state. Sales and use tax exemptions are also available for the purchase or lease of machinery and equipment in the state.
Vermont
Movies filming in 2008: 2
TV shows filming in 2008: 0
Vermont Film Commission
Economic Impact:
The motion picture and television industry is responsible for 1,130 direct jobs and $28.5 million in wages in Vermont.
Production Incentive:
There is no significant tax incentive for production. State sales and use tax exemptions are available. There are also credits for nonresident income tax from commercial film production if the Vermont income tax exceeds the income tax rate of the state of residence.
TV shows filming in 2008: 0
Vermont Film Commission
Economic Impact:
The motion picture and television industry is responsible for 1,130 direct jobs and $28.5 million in wages in Vermont.
Production Incentive:
There is no significant tax incentive for production. State sales and use tax exemptions are available. There are also credits for nonresident income tax from commercial film production if the Vermont income tax exceeds the income tax rate of the state of residence.
Virginia
Movies filming in 2008: 17
TV shows filming in 2008: 14
Virginia Film Office
Economic Impact:
The motion picture and television industry is responsible for 12,483 direct jobs and $608 million in wages in Virginia.
Production Incentive:
The Governor's Motion Picture Opportunity Fund in Virginia provides a performance-based cash rebate at the Governor’s discretion, taking into consideration length of filming, job creation, trainees hired and goods and services purchased in the state. The incentive also provides an exemption from state sales and use taxes. The rebate will be paid to qualified production companies at the end of physical production and upon review of Virginia expenditures. Based on availability, a state owned 35,000 square-foot office building in Richmond is accessible for office and producion space. On January 1, 2011, a tiered refundable tax credit for production expenditures and in-state payroll will begin.
TV shows filming in 2008: 14
Virginia Film Office
Economic Impact:
The motion picture and television industry is responsible for 12,483 direct jobs and $608 million in wages in Virginia.
Production Incentive:
The Governor's Motion Picture Opportunity Fund in Virginia provides a performance-based cash rebate at the Governor’s discretion, taking into consideration length of filming, job creation, trainees hired and goods and services purchased in the state. The incentive also provides an exemption from state sales and use taxes. The rebate will be paid to qualified production companies at the end of physical production and upon review of Virginia expenditures. Based on availability, a state owned 35,000 square-foot office building in Richmond is accessible for office and producion space. On January 1, 2011, a tiered refundable tax credit for production expenditures and in-state payroll will begin.
Washington
Movies filming in 2008: 11
TV shows filming in 2008: 2
Washington Filmworks
Economic Impact:
The motion picture and television industry is responsible for 11,290 direct jobs and $347.8 million in wages in Washington.
Production Incentive:
Washington’s production-assistance organization Washington Filmworks offers a rebate of up to 30 percent of total in-state qualified expenditures, including labor and talent who are Washington state residents, for commercial, television and feature film productions. To be eligible, the production company must meet certain in-state spending thresholds: $500,000 for a feature film, $300,000 for a television production and $150,000 for a commercial. Sales and use tax exemptions are also available.
TV shows filming in 2008: 2
Washington Filmworks
Economic Impact:
The motion picture and television industry is responsible for 11,290 direct jobs and $347.8 million in wages in Washington.
Production Incentive:
Washington’s production-assistance organization Washington Filmworks offers a rebate of up to 30 percent of total in-state qualified expenditures, including labor and talent who are Washington state residents, for commercial, television and feature film productions. To be eligible, the production company must meet certain in-state spending thresholds: $500,000 for a feature film, $300,000 for a television production and $150,000 for a commercial. Sales and use tax exemptions are also available.
West Virginia
Movies filming in 2008: 4
TV shows filming in 2008: 21
West Virginia Film Office
Economic Impact:
The motion picture and television industry is responsible for 2,180 direct jobs and $49.7 million in wages in West Virginia.
Production Incentive:
The West Virginia Film Industry Investment Act currently provides for transferable tax credits of up to 31 percent of qualified in-state spending for production on eligible feature length theatrical or direct-to-video motion pictures; made-for-TV motion pictures; TV pilots, series and miniseries; and more. To be eligible, productions must meet a minimum in-state spend of $25,000.
TV shows filming in 2008: 21
West Virginia Film Office
Economic Impact:
The motion picture and television industry is responsible for 2,180 direct jobs and $49.7 million in wages in West Virginia.
Production Incentive:
The West Virginia Film Industry Investment Act currently provides for transferable tax credits of up to 31 percent of qualified in-state spending for production on eligible feature length theatrical or direct-to-video motion pictures; made-for-TV motion pictures; TV pilots, series and miniseries; and more. To be eligible, productions must meet a minimum in-state spend of $25,000.
Wisconsin
Movies filming in 2008: 9
TV shows filming in 2008: 16
Film Wisconsin
Economic Impact:
The motion picture and television industry in total is responsible for 8,820 direct jobs and $232.2 million in wages in Wisconsin.
Production Incentive:
Wisconsin’s production incentives include a refundable income/franchise tax credit equal to 25 percent of in-state production-related expenditures and a non-refundable wage credit equal to 25 percent of up to the first $25,000 for in-state wages (excluding the two highest paid employees). The program also provides for a credit equal to the sales/use tax paid on purchases of tangible personal property and taxable services directly used in a production. The program credits are capped at $500,000.
TV shows filming in 2008: 16
Film Wisconsin
Economic Impact:
The motion picture and television industry in total is responsible for 8,820 direct jobs and $232.2 million in wages in Wisconsin.
Production Incentive:
Wisconsin’s production incentives include a refundable income/franchise tax credit equal to 25 percent of in-state production-related expenditures and a non-refundable wage credit equal to 25 percent of up to the first $25,000 for in-state wages (excluding the two highest paid employees). The program also provides for a credit equal to the sales/use tax paid on purchases of tangible personal property and taxable services directly used in a production. The program credits are capped at $500,000.
Wyoming
Movies filming in 2008: 2
TV shows filming in 2008: 9
Wyoming Film Office
Economic Impact:
The motion picture and television industry is responsible for 413 direct jobs and $4.5 million in wages in Wyoming.
Production Incentive:
The Film Industry Financial Incentive (FIFI) program provides a cash rebate for production companies of up to 15 percent of qualifying motion-picture related expenditures in the state of Wyoming, including salaries (except the two highest paid actors), benefits, purchases, leases and post-production and digital effects services. The production company must spend a minimum of $200,000 to qualify for a potential rebate percentage between 12 to 15 percent.
TV shows filming in 2008: 9
Wyoming Film Office
Economic Impact:
The motion picture and television industry is responsible for 413 direct jobs and $4.5 million in wages in Wyoming.
Production Incentive:
The Film Industry Financial Incentive (FIFI) program provides a cash rebate for production companies of up to 15 percent of qualifying motion-picture related expenditures in the state of Wyoming, including salaries (except the two highest paid actors), benefits, purchases, leases and post-production and digital effects services. The production company must spend a minimum of $200,000 to qualify for a potential rebate percentage between 12 to 15 percent.
