Broward County Production Tax Incentives

Overview

  • See minimum filming requirements for details of each incentive program.

Eligible project types: Animation, commercials, documentaries, feature films, pilots, scripted TV, VFX.

Incentive details

Type
Rebate
Rate
Scripted series program: 25% / High Impact Film & TV Program: 20% / Film & TV program: 20% / Multiple project guarantee: 30%
Uplift(s)
Annual Cap
Project Cap
Scripted series program: $5M /High Impact Film & TV Program: $2M / Film & TV Program: $800K / Multiple project guarantee: $2.5M
Compensation Cap
$100K
Eligible Expenses
Goods and services and wages paid to Broward County residents, up-to $100K, per requirements from the date of submission of the application through the duration of project.
Additional Info

Requirements

Minimum Spend
Scripted series program: $12M /High Impact Film & TV Program: $5m / Film & TV program: $400K / Multiple project guarantee: $4M/project
Local Hire Requirement
Scripted series program: minimum 6 eps., 60% of production days must be in Broward County, 55% of main cast & crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 30% are required to be Broward County residents and 25% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the production project. 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be county business enterprise / small business enterprise. Must base production offices/soundstages in Broward County. Hire two qualified college students or qualified college graduates. Must provide documentation showing proof of the qualified college student or qualified college graduate. Alternatively, may hire individuals who earned certificate from a film commission-approved production assistant (PA) training program within the previous 12 months. High Impact Film & TV Program: minimum 6 EPS., 60% of production days must be in Broward County., 55% of main cast & crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 29% are required to be Broward County residents and 26% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the production project. 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be county business enterprise / small business enterprise. Must base production offices/soundstages in Broward County. Hire two qualified college students or qualified college graduates. Must provide documentation showing proof of the qualified college student or qualified college graduate. Alternatively, may hire individuals who earned certificate from a film commission-approved production assistant (PA) training program within the previous 12 months. Film & TV Program: 60% of production days must be in Broward County, 55% of main cast & crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 29% are required to be Broward County residents and 26% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the production project. 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be county business enterprise / small business enterprise. Must base production offices/soundstages in Broward County. Hire two qualified college students or qualified college graduates. Must provide documentation showing proof of the qualified college student or qualified college graduate. Alternatively, may hire individuals who earned certificate from a film commission-approved production assistant (pa) training program within the previous 12 months.
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing
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.
Audit
CPA audit required.

How to Apply

Application
Application Timing
Broward County Film Office

SANDY LIGHTERMAN, FILM COMMISSIONER, 954-357-6109, SLIGHTERMAN@BROWARD.ORG
Film Lauderdale – Broward County Film Destination

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