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Film Incentives

Programme terms change every legislative session. The credit percentages and annual caps below were current when the page was written and several rows describe changes that were still only proposed. Confirm against the state film office before budgeting against any of them.

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State Incentive Type Credit/Benefit Details Annual Cap / Limits Key Notes
Georgia Transferable Tax Credit 20% base + 10% bonus for Georgia logo usage; applies to production & post-production costs No annual cap No salary caps; credits can be sold; includes resident & non-resident payroll
California Film & TV Tax Credit Program 4.0 Up to 30% credit; cap increasing from $330M to $750M starting July 2025 $750 million (proposed) Large program with tiered credits; significant changes coming mid-2025
New York Film & TV Tax Credit 25% base + bonuses; new 10% credit for long-term studio partners; independent film credit at 30% $800 million annually Tiered payout removed; extended through 2036; ATL cap removed
Louisiana Film Tax Credit 25% credit on qualified expenditures $125 million (reduced from $150M in July 2025) Annual cap reduced due to budget constraints
New Mexico Refundable Tax Credit 25% base + up to 15% bonuses (TV series, facilities, rural areas, non-resident crew) $130 million (FY24), rising to $160M by FY28 Credits can reach up to 40%; Film Partner status grants unlimited funds
New Jersey Transferable Tax Credit 30%–35% transferable tax credit + bonuses for qualified productions $300 million general, +$250 million for studios Strong program with bonuses for studio partners
Montana Film Tax Credit (proposed) Significant increase in annual cap from $12M to $350M $350 million (proposed) Aims to boost film industry growth
Nevada Film Tax Credit (proposed) Up to $80 million in infrastructure credits; non-infrastructure credits raised from $10M to $25M $80 million infrastructure, $25 million others Includes diversity hiring mandates
Massachusetts Payroll & Production Credit 25% payroll credit + 25% production credit + sales tax exemption No annual or project cap Requires 75% of expenses or principal photography in state
Alabama Film Tax Credit Credit on first $20 million of qualifying expenditures $20 million cap Minimum $500,000 spend required
Arizona Refundable Tax Credit Base credit + 2.5% bump for Arizona resident labor + 2.5% for use of qualified production facility Not specified Requires primary shooting and hiring in Arizona
Arkansas Transferable Tax Credit Credit on development, pre-production, production, post-production costs; excludes commercials, talk shows Not specified Eligible for animation, documentaries, feature films, scripted TV
Minnesota Refundable Tax Credit Increased cap from $5 million to $25 million; extended 8 years $25 million
Texas Filming Grant Increased from $45 million to $200 million $200 million
Colorado Refundable Tax Credit Changed from cash rebate to refundable tax credit starting 2024 Not specified
Missouri Film Tax Credit 20% base credit + up to 40% with boosts Not specified Program reinstated recently
Mississippi Cash Rebate 35% cash rebate on payroll paid to resident cast and crew Not specified Payroll must be subject to Mississippi income tax

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Film Incentives
  • Find auto update
State Incentive Type Credit/Benefit Details Annual Cap / Limits Key Notes
Georgia Transferable Tax Credit 20% base + 10% bonus for Georgia logo usage; applies to production & post-production costs No annual cap No salary caps; credits can be sold; includes resident & non-resident payroll
California Film & TV Tax Credit Program 4.0 Up to 30% credit; cap increasing from $330M to $750M starting July 2025 $750 million (proposed) Large program with tiered credits; significant changes coming mid-2025
New York Film & TV Tax Credit 25% base + bonuses; new 10% credit for long-term studio partners; independent film credit at 30% $800 million annually Tiered payout removed; extended through 2036; ATL cap removed
Louisiana Film Tax Credit 25% credit on qualified expenditures $125 million (reduced from $150M in July 2025) Annual cap reduced due to budget constraints
New Mexico Refundable Tax Credit 25% base + up to 15% bonuses (TV series, facilities, rural areas, non-resident crew) $130 million (FY24), rising to $160M by FY28 Credits can reach up to 40%; Film Partner status grants unlimited funds
New Jersey Transferable Tax Credit 30%–35% transferable tax credit + bonuses for qualified productions $300 million general, +$250 million for studios Strong program with bonuses for studio partners
Montana Film Tax Credit (proposed) Significant increase in annual cap from $12M to $350M $350 million (proposed) Aims to boost film industry growth
Nevada Film Tax Credit (proposed) Up to $80 million in infrastructure credits; non-infrastructure credits raised from $10M to $25M $80 million infrastructure, $25 million others Includes diversity hiring mandates
Massachusetts Payroll & Production Credit 25% payroll credit + 25% production credit + sales tax exemption No annual or project cap Requires 75% of expenses or principal photography in state
Alabama Film Tax Credit Credit on first $20 million of qualifying expenditures $20 million cap Minimum $500,000 spend required
Arizona Refundable Tax Credit Base credit + 2.5% bump for Arizona resident labor + 2.5% for use of qualified production facility Not specified Requires primary shooting and hiring in Arizona
Arkansas Transferable Tax Credit Credit on development, pre-production, production, post-production costs; excludes commercials, talk shows Not specified Eligible for animation, documentaries, feature films, scripted TV
Minnesota Refundable Tax Credit Increased cap from $5 million to $25 million; extended 8 years $25 million
Texas Filming Grant Increased from $45 million to $200 million $200 million
Colorado Refundable Tax Credit Changed from cash rebate to refundable tax credit starting 2024 Not specified
Missouri Film Tax Credit 20% base credit + up to 40% with boosts Not specified Program reinstated recently
Mississippi Cash Rebate 35% cash rebate on payroll paid to resident cast and crew Not specified Payroll must be subject to Mississippi income tax

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