Connecticut Production Tax Incentives

Overview

  • Connecticut offers a tiered transferable tax credit, based on qualified spend amount with a minimum of $100K in-state spend. Star talent compensation is limited to $20M (aggregate).
  • Loanouts must register with the Secretary of State and Department of Revenue. Currently, feature films intended for theatrical release do not qualify for the program.

Eligible project types: Animation, commercials, documentaries, game shows, interactive media, music videos, pilots, reality TV, scripted TV, standalone postproduction, talk shows, video games.

Incentive details

Type
Transferable tax credit
Rate
30% ($1M+ in qualified costs); 15% ($500,001-$1M in qualified spend); 10% ($100K-$500K).
Uplift(s)
None
Annual Cap
None
Project Cap
None
Compensation Cap
$20M (aggregate on "star talent")
Eligible Expenses
Expenditures clearly and demonstrably incurred in Connecticut in preproduction, production or postproduction.
Additional Info
The tax credit may be sold, assigned, or transferred, in whole or in part, no more than three times. Written notification of transfers must be sent to the state no later than thirty days from the date of transfer.

Requirements

Minimum Spend
$100K
Local Hire Requirement
None
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
None
Application Timing
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.
Audit
COA audit is required and audit report is due at the time of the production tax credit voucher application.

How to Apply

Application
Application Timing
Connecticut Film Office

ED RUGGIERO, FILM TAX CREDIT ADMINISTRATOR, 860-500-2411, ED.RUGGIERO@CT.GOV

Film TV Digital Media

Helpful Links

3-5-10_digitalmediamotionpicturetaxcreditguidelines.pdf
Regulation Review Board Final - Film Production Tax Credits _2_
Schedule of Eligible Expenditures July09
reg10618fillableprotectedpdf.pdf

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