U.S. Tax Incentives

Applications must be submitted within 180 days of the start of production. Each project must start principal photography within 120 days of application submission. Applications are approved on a case by case basis.

A qualifying application and required accompanying paperwork must be completed in full and submitted via email to the Broward County Film Commission prior to principal photography. Each production project must start principal photography within 120 days after application submission. Each project’s eligibility will be determined on a case-by-case basis.

Submit an application prior to the start of principal photography. The application process is competitive, and submission of an application does not guarantee approval.

Complete application and accompanying paperwork must be submitted prior to the start of the project; the approval process may take 2 months or more. Each application is approved on a case by case basis.

Applications must be received and approved before the start of principal photography. Applications are accepted on a first come, first served basis but approved by the mayor based on factors such as jobs creation and likelihood to promote economic development in the district.

Applications must be submitted and approved prior to the start of principal photography. Applications are approved at the discretion of the film commission, the department of Parks, Recreation and Tourism, and the Film Evaluation and Advisory Committee. Production activity must commence in SC within 60 calendar days and must start principal photography within 30 days (or as specified in the production letter) from the date of the qualifying production letter (QPL). The production must register with the SC secretary of state within 10 business days of the date on the QPL.

Applications must be submitted through Puerto Rico's online portal before the end of principal photography. Applications are reviewed and approved at the discretion of the Department of Economic Development and Commerce (DEDC) secretary.

Arizona's incentive program is administered on a first come, first served basis. Complete and submit an initial application for pre-approval via online portal. Production must begin production and notify the authority that production has commenced within 9 months of pre-approval.

Incentive applications must be received at least 30 days before the start of principal photography.

Applicant must register to do business with the WV Secretary of State and WV tax department. Projects submit an eligibility application as early as possible and if approved, principal photography must commence within 120 days of approval. Applications are approved at the discretion of the WV department of economic development.

The initial application shall be filed with the film office before the commencement of Rhode Island production activities. Production must begin within 180 days of initial certification.

Applicants must submit a preliminary application form and accompanying materials prior to the start of principal photography, or the first day of postproduction or VFX, or the first day of production for animation projects. Once the completed preliminary application is received, an eligibility review will take place. If there are funds available and once the Missouri film office confirms eligibility, an approval letter issued. The letter will outline all of the conditions the production project must meet. The tax credit amount will not be authorized until the production office opens and principal photography begins within fourteen (14) days of the date outlined in the eligibility application. If a production believes they qualify for any of the percentage increases (uplifts), they will need to complete the motion media tax credit –percentage increase form (eligibility) and attach it to the eligibility application. They will also need to fill out the percentage increase form (final) and attach it to the final application. The final application form and accompanying materials including CPA report must be submitted within ninety (90) days of the last qualified expense incurred in the state.

The Utah film incentive program is not administered on a first-come, first-served basis. The Utah Film Commission and Governor’s Office of Economic opportunity board may consider the relative merit of applications, and the need to reserve its allocations for future applications. Application deadlines are on the 10 th of every month and decisions are made on the second Thursday of every month. Productions must be fully financed and apply before principal photography begins and no earlier than 90 days prior to the start of the production.

Applications must be submitted at least five (5) business days prior to the start of principal photography unless applying for an enhanced incentive, in which case the completed application must be submitted at least two (2) weeks prior to the start of principal photography. Applications are approved by the Washington Filmworks (WF) board of directors based on multiple factors including but not limited to promotional value, long-term financial benefits, contribution to development of Washington State crew and talent base or production industry infrastructure.

OF+MO considers each eligibility application individually based upon many factors, including compliance with the administrative rules, and the Filmed in Oklahoma Act of 2021, as well as the benefits of the project to Oklahoma. Applications may be submitted no earlier than 1 year prior to and no later than 45 days to the start of principal photography or 14 days prior to postproduction activity in Oklahoma. Projects with a budget of less than $7.5M must apply within specific application windows.

Application must be submitted prior to any production activity in the state. A form for additional documentation and information must be submitted prior to the start of principal photography.

Productions must register with the Minnesota Secretary of State and participate in a pre-application consultation. Apply at least 30 but no more than 180 days prior to beginning principal photography in Minnesota. Post production only projects must apply at least 30 days but not more than 90 days prior to beginning project work.

Applications should be submitted 4-6 weeks prior to the start of pre-production. If seeking approval for the rebate on non-resident payroll, an additional application (From 200A) is also required.

Applicants must register with CT Secretary of State prior to submitting an application. Submit an eligibility application no later than 90 days following the first eligible expenditure. To claim the credits, submit a production tax credit voucher application no later than 90 days after the last production expense is incurred in state.

30 days prior to principal photography (full-length film, documentary and television programming); 10 days prior to filming (short-length film, animation project, and commercials).

Apply prior to the start of production

Applications are accepted on a rolling basis and approved at the discretion of the film commission. Submit a preliminary application with proof of 80% of financing, if project meets certain standards the film office will send an invitation to submit a full application. Applications must be submitted before production begins in Colorado.

Register with the Arkansas film office and submit an application prior to beginning pre-production. Applications are approved at the discretion of the executive director of the Arkansas economic development commission.

All projects must complete a film registration form prior to submitting an incentives application. apply no later than 30 days prior to starting activities in Alabama. Applications are approved at the discretion of the film office based on economic impact upon the state, workforce development, & educational opportunities created by the project.

Applications for the grant program should be submitted no later than 30 business days & for the tax credit program should be submitted at least 60 days prior to the start of pre-production.

Applications should be submitted prior to filming, as early in the pre-production process as possible.

Contact film office prior to the start of pre-production or spending. applications for GOLR program must be submitted within 10 business days of pre-production.

Productions submit an online "intent to film notification," if the production qualifies, NCFO will then send a link to the formal application. Applications can be submitted up-to 180 days in advance of and must be submitted no later than 30 days prior to, the start of principal photography. The program gives priority to productions that are reasonably anticipated to maximize the benefit to North Carolina.

Film/television applications must be received no later than 5 business days prior to the start of principal photography. Commercial applications must be received 24 hours before filming begins. The program is not administered on a first come, first served basis. applications are reviewed and approved based specific criteria including competitive need and economic impact on the state.

Applications are reviewed twice a year: April 15 thru June 1 (approved by July 31) and October 15 thru December 1 (approved by January 31). Applications are ranked and approved based on economic impact in the state and the effect on developing a permanent workforce in the motion picture or theatrical production industry.

Submit pre-production registration form (PRF) at least 7 days before first day of principal photography.

Rolling application deadline. Prior to starting principal photography for the film production credit (recommended to submit no later than 10 days prior to the start of PP). No later than the last day of principal photography and/or before incurring any costs with a qualified postproduction vendor in NYS with respect to the postproduction credit.

Apply in project specific category application windows

First come, first serve, rolling

Projects are approved by the Kentucky Economic Development Finance Authority (KEDFA) which meets on the last Thursday of the month (except November & December). The pre-application process begins 45 days prior to KEDFA monthly meeting. Production must start within 6 months of KEDFA approval.

Applications are reviewed quarterly and evaluated by the film office using specific criteria. Submit applications no sooner than 90 days from the start of principal photography.

First come, first served basis. Rolling.

Rolling, apply as soon as possible prior to pre-production

Applications are reviewed and accepted based on multiple factors including economic impact, job creation, & tourism opportunities

Rolling (reviewed monthly)

Rolling

Rolling