Compare key film incentive terms, qualification thresholds, credit structures and producer considerations across the states we have researched so far.
A fast look at the headline incentive, potential maximum, qualification threshold and basic incentive structure. Use the detailed table for monetization and cash-access differences.
Use the tabs to compare incentive rates, qualification rules, labor treatment, monetization and the parts of each program most relevant to your financing and production plan.
A higher percentage may not matter if your production cannot meet the state's minimum spend, location, photography or eligibility requirements.
Payroll, nonresident labor, above-the-line costs, post-production and vendor expenses can be treated differently by each state.
Refundability, transferability, state-purchase options, carryforwards and allocation status can produce very different cash-flow results even when headline percentages look similar.
The comparison system is built from one standardized state data set. As new state guides are completed, one new state record can be added to the data set and the selector, summary cards and comparison table update automatically.
Each state guide goes deeper into eligibility, qualified expenditures, application requirements, official resources and producer considerations.
Explore State Guides →