Main Production Office must be located in OKC City Limits.

More than 50% of filming days occur within OKC City Limits.

An applicant can qualify only once per year. Exception may be
made for episodic series. An applicant will be considered the
same for rebate purposes if the entity entitled to receive the
rebate shares any common ownership, corporate officers or
other verifiable affiliation with a previous applicant.

Must scout locations and meet with the Oklahoma City Film &
Creative Industries Office before applying.

Must add OKCFCIO’s Executive Director to distro list during
preproduction and production. Including: Call Sheets, Crew List,
Vendors’ List, Script, Schedules, DOOD’s, Safety Memos, Location Notification Letters and all memos and correspondence
pertaining to the qualifying jurisdiction.

Must provide all necessary documentation for audit of application (including THE FINAL LEDGER AND EXHIBITS) within 90 days of the completion of production. If postproduction takes place in OKC City Limits, this deadline shall be extended until 90 days from the completion of post-production within OKC City Limits.

Display the Oklahoma City Film & Creative Industries Office logo
and identify Oklahoma City as site of filming in end credits.

The Oklahoma City Film Incentive an additional rebate uplift of up to 5% for projects that meet the following criteria:

Feature film projects must have at least $5,000,000 in total qualifying expenditures. Television projects must have at least $500,000.

In order to qualify for the bonus, all projects must:

- Film on an Oklahoma City Sound Stage
- Film more than one qualifying feature film
- Film multiple episodes of a qualifying scripted TV series
- Conduct post-production activities in OKC City Limits
using local personnel
- More than 50% of the crew must be residents of OKC metro area
- More than 50% of the contracts with vendors that sell or lease
products must be subject to OKC City sales tax withholding
- More than 75% of filming days must occur within OKC City Limits 

Before applying, productions must speak with Jill Simpson, Executive Director of the Oklahoma City Film & Creative Industries Office and spend a minimum one day scouting.

Applications should be completed and submitted, to include all required information, no later than 60 days before pre-production begins. Principal photography for feature film projects must begin within 180 days of the effective date of an incentive contract and within 90 days for scripted television pilots, scripted television series, and reality programs. Any changes to the start date must be notified and re-certified by Jill Simpson of the Oklahoma City Film and Creative Industries Office and Joanna McSpadden of the City of Oklahoma City.

Applications may not be accepted more than 120 days prior to start of principal photography.

*In order to qualify for the rebate, feature film projects must have  total qualifying expenditure of at least $500,000. Television projects must have total qualifying expenditure of at least $100,000.

In order to qualify for Broken Arrow’s local spending incentive, which provides a 10% rebate on qualified local spending, productions must have:

- A minimum budget of $5,000
- Minimum spend equal to 10% of total budget amount in Broken Arrow City Limits (hotels excluded due to separate hotel room incentive, below)
- 25% of shooting days/time must be in Broken Arrow
- A pre-completed/approved Visit Broken Arrow filming permit, if applicable
- Display the Visit Broken Arrow logo in end credits

In addition to the above, all project types are eligible to receive $500 for every 12 room nights stayed in a Broken Arrow hotel.

Broken Arrow also provides a 10-20% on local production office spending. Productions can receive a:

- 20% rebate on cost of production office space at any Broken Arrow hotel.
- 10% rebate applies for cost of any production office space other than a Broken Arrow hotel but within city limits.

To complete initial eligibility requirements for this incentive, applicant must submit:

- A signed and completed application 
- Completed Film in BA Permit Application (if applicable)
- Project budget, including anticipated percentage of budget to be spent in the City of Broken Arrow must be submitted along with this application for the application to be considered complete.
- Signed IRS form W-9 for the applicant/production company
- Upon successful receipt of the above documentation, applicant will be invited to a Visit Broken Arrow Board Meeting to present and request pre-approval for film incentive rebate.

After a pre-approved project is complete, applicant must submit the Post-Project Report and attend a subsequent Visit Broken Arrow Board Meeting for final rebate approval by the Visit Broken Arrow Board.

Production shall begin principal photography no later than 6 months from the application being approved.

*The Jacksonville Qualified Film & TV Production Incentive Program is a tiered rebate. Qualified film and television projects may fall into one of two tiers, each with their own qualification criteria as follows:

Tier 1

A 15% rebate for direct qualified expenditures. To qualify, the production must:

- Have between $400,000 to $1,000,000 of qualified expenditures. The maximum reimbursement is $150,000, based off $1,000,000 of qualified expenditures.
- Incur a minimum of $400,000 of qualified expenditures if the production is a film, television episode, television pilot, or television series.
- Film at least 60% of the production days in Duval County.
- Employ Duval County residents for at least 50% of the cast and crew. workforce.
- At least 50% of vendors must be Duval County businesses, with 10% classified as Micro Small Businesses (fewer than 10 full-time equivalent employees).
- Include the City of Jacksonville logo and “Filmed in Jacksonville” in the credits.
- Provide promotional stills and marketing materials to the JFTO prior to the release of the production. The production must acknowledge that the materials may be used by the JFTO for their website and other marketing efforts.
- Must accommodate one official set visit from the Film Commissioner and City officials, upon request.

Tier 2 

A 20% rebate for direct qualified expenditures. In order to qualify, the production must:

- Have over $1,000,000 of qualified expenditures. The maximum reimbursement is $400,000. Rebates of $200,000 or more require approval by the City Council.
- Film at least 60% of the production days in Duval County.
- Employ Duval County residents for at least 50% of the cast and crew.
- At least 50% of vendors must be Duval County businesses, with 10% classified as Micro Small Businesses (fewer than 10 full-time equivalent employees).
- Include the City of Jacksonville logo and “Filmed in Jacksonville” in the credits.
- Provide promotional stills and marketing materials to the JFTO prior to the release of the production. The production must acknowledge that the materials may be used by the JFTO for their website and other marketing efforts.
- Must accommodate one official set visit from the Film Commissioner and City officials, upon request.

Commercials

A 15% rebate, capped at $150,000 per Production Project, for direct qualified expenditures. In order to qualify, the production must:

- Have a minimum of $75,000 of direct qualified expenditures in Duval County.
- Film at least 70% of the Pre-Production & Production days in Duval County.
- Employ Duval County residents for at least 55% of Cast and Crew.
- At least 50% of vendors must be Duval County businesses, with 15% classified as Micro Small Businesses (fewer than 10 full-time equivalent employees).
- Set up production offices and/or soundstages, if applicable, in Duval County.
- Provide promotional stills and marketing materials prior to the release of the production to the Film Commissioner and municipalities for use on their website and other marketing efforts.
- Accommodate one official set visit from the Film Commissioner and City Officials.

Jacksonville provides three production rebate programs, each with different qualifying criteria and rebate amounts:

Film & Television Program
– Tier 1: $400,000 min. Duval spend, 15% rebate capped at $149,999
– Tier 2: $1,000,000 min. Duval spend, 20% rebate capped at $400,000

Commercial
– $75,000 min. Duval spend, 15% rebate capped at $150,000

Fostering Filmmakers Grant Program
– $10,000 grant for Duval County filmmakers
– Must provide proof of matching funds (min. of $10,000)
– Up to 3 grants available per year

A minimum of three full production days must occur in the City of Miami Beach.

The project’s primary hotel accommodations must be in the City of Miami Beach.

Miami Beach film incentive grant applications are reviewed by the Miami Beach Production Industry Council (PIC) on a quarterly basis. 

To apply for the Miami Beach Film Incentive, productions must complete an online application and submit it no earlier than 120 days prior to the first day of principal photography and no later than the 1st day of principal photography.

Each application must include:

- Project description includuing synopsis of the plot.
- Itemized project budget including all planned expenditures in Miami Beach.
- Proposed Miami Beach shooting locations and production schedule, with proposed number of days in Miami Beach.
- Confirmed production start date and estimated date of project completion.
- Production office contact information. 

The City of Miami Beach Film Production Incentive Grant can be combined with other Miami and Miami-Dade County production incentives.

Grants are awarded quarterly.

Applicant organizations must be incorporated for a minimum of 6 months from the production start date to be eligible to apply for a grant. If applicant organization has been incorporated less than 6 months, a Fiscal Agent, with a minimum of one year of incorporation from the production start date, may apply on their behalf.

Eligible productions must begin within 90 days of the date indicated within the grant application in order to
prevent the rescinding of an award.

Eligible productions must demonstrate no less than 200 hotel room nights confirmed in Miami Beach, via hotel originated receipt, manifest or contract/agreement. 

Eligible productions must file permits with the Miami Beach Office of Film and Print to film for no less than 7 full production days or 50% of total production, in the City of Miami Beach, excluding city-wide permits, driving shots, aerial uses, or production that affects this type of permit.

Interested parties must submit a pitch letter to include Production Company Name, Email, Phone/Fax Numbers, and Address to the MBVCA, via email no later than 45-60 days pre-production. Production information to include: title, date, production days and dates, including pre and post, Director Name, Producer Name, and detailed filming locations; Letter of verification from City of Miami Beach Film Office confirming contact/film permit application; one paragraph summary of production. If approved, grant application/ required documents will be required within 30 days and Board will review during their next scheduled Board meeting (or period/quarterly)

All required documents and receipts to prove qualification of incentive award must occur and be provided with the completed grant application, at least 30 days upon pitch letter approval.

Eligible productions must utilize their required Miami Beach production days within the fiscal year in which the grant was awarded. The fiscal year is defined as October 1 – September 30. Actual production/filming dates must begin by September 30th of the fiscal year in which the grant was awarded in order to remain valid.

The maximum grant amount for any single project is 1/4 of the actual production budget for production days in Miami Beach, up to $50,000.

Miami Beach Visitor and Convention Authority Film Incentive Grants are awarded on a case-by-case basis.

Feature film projects must have a minimum budget of $100,000 and a minimum spend of $5,000 in the city of Bethany to qualify for the rebate. 60% of shooting days must occur in Bethany/Oklahoma County.

TV series must have a minimum budget of $10,000 and a minimum spend of $3,000 in the city of Bethany. 40-45% of shooting days must occur in Bethany per episode.

Commercials must have a minimum budget of $5,000.

Applications for the incentive can be submitted to the Bethany Economic Development Authority. 

Applicants must be scheduled to begin principal and ongoing photography on the qualified film within 6 months after submitting the application. 

In addition, principal photography shall begin within 30 days of the start date on the application. Any changes must be submitted for approval to the Bethany Economic Development Authority immediately or Certification could be revoked.

Project caps are $15,000 for feature films; $10,000 for TV series; and $5,000 for commercials.

*Feature film projects must have a minimum budget of $50,000 and a minimum spend of $5,000 in the city of Yukon to qualify for the rebate. 30% of shooting days must occur in Yukon/Canadian County. Additionally, feature film projects must have a pre-completed/approved City of Yukon filming permit and must use at least one Yukon landmark off a list of approved landmarks.

TV series must have a minimum budget of $10,000 and a minimum spend of $3,000 in the city of Yukon. Additionally, television projects must have a pre-completed/approved City of Yukon filming permit.

Commercials must have a minimum budget of $5,000 and a pre-completed/approved City of Yukon filming permit.

Applications can be submitted to the City of Yukon by email or physical mail.

Applicants must be scheduled to begin principal and ongoing photography on the qualified project within 6 months after submitting the application. In addition, principal photography shall begin within 30 days of the start date on the application.

*The maximum grant award a single feature film project can receive is $20,000.

The maximum grant award a television series can receive is $10,000.

The maximum grant award a single commercial project can receive is $5,000.

Feature film projects must have a minimum budget of $45,000 and a minimum spend of $7,500 in the city of Muskogee to qualify for the rebate. 50% of shooting days must occur in Muskogee County.

TV series must have a minimum budget of $10,000 and a minimum spend of $3,500 in the city of Muskogee. 25-30% of shooting days must occur in Muskogee County per episode.

Commercials and music videos must have a minimum budget of $5,000 and a minimum spend of $250 in the city of Muskogee.

Before applying, productions must speak with Bryce Marshall at Muskogee Tourism Authority offices and spend a minimum one-day scouting. 

Applications should be completed and submitted, to include all required information, no later than 30 days before principal photography. Principal photography for feature film projects must begin within 90 days of shoot days listed on the application and within 75 days for scripted television pilots, scripted television series, and reality programs. Any changes to the start date must be notified and re-certified by Bryce Marshall at Film Muskogee Office. 

Applications may not be accepted more than one hundred and twenty (120) days prior to start of principal photography.

An applicant can qualify only once per fiscal year, per project (July 1 - June 30). Exceptions may be made for episodic series. An applicant is defined as the company actually entitled to receive the rebate with any common ownership, corporate officers, or other verifiable affiliation. Work-for-hire companies are not eligible for the rebate. Only one (1) application will be allowed per project. If your project has been rejected, you may apply next fiscal year.

Project caps are $25,000 for feature films; $15,000 for TV series; and $5,000 for commercials and music videos.

1. Productions must feature Pinellas County as itself (as defined below) and portray the area positively.

2. All projects must include basic marketing deliverables consisting of: 

a) Behind-The-Scenes Photos: These images will showcase the production process in Pinellas County locations, highlighting recognizable areas and landmarks when possible, and include cast and crew at work, as well as the general atmosphere of the production. Photography must be high quality suitable for use in print and on the web. These images will be used by VSPC and FilmSPC for promotional purposes, including social media, websites, and printed materials to showcase Pinellas County as a production-friendly destination.

b) Above-The-Line Testimonial Video: This video will feature at least three above-theline (ATL) people and positions (such as the director, screenwriter, lead actors, and producers). The featured individuals will discuss their experience filming in Pinellas County, highlighting positive aspects such as diverse locations, supportive Film Commission and community, and the area's unique attributes. The testimonial video must also include B-Roll and behind-the-scenes footage. The video must be a minimum of 180 seconds long, recorded in high-definition format (1920x1080 or higher), edited and ready to post. These videos will be posted on Visit St. PeteClearwater (VSPC) and/or FilmSPC websites and social channels and used for other promotional purposes in connection with marketing Pinellas County to other filmmakers and productions.

c) Logo/Special Thanks in Credits: The production must include the FilmSPC logo in the end credits of the project. The logo must be clearly visible. For television series, the logos must appear in every episode. FilmSPC will provide high-resolution logo files and any specific usage guidelines, and special thanks wording. This requirement ensures that viewers of the finished product associate the production with Pinellas County, potentially inspiring future travel to and interest in the area.

3. Productions must maintain detailed records of all qualified local expenditures and submit these for verification.

4. Projects must comply with all local, state, and federal laws and regulations during their production in Pinellas County.

5. Productions must carry appropriate insurance coverage as specified on the Film Commission’s insurance page.

6. The production company must be willing to accommodate reasonable requests for set visits by VSPC/FilmSPC staff and/or designated media and governmental representatives, coordinated in advance to minimize disruption to production.

7. The production company must be registered with the State of Florida Division of Corporations (Sunbiz).

15% Uplift: Projects can qualify for a rebate uplift of up to an additional 15% by providing extra marketing value and promote Pinellas County as a top destination. 

Productions are encouraged to propose innovative strategies to demonstrate their commitment to enhancing the county's visibility and appeal. Some examples of qualifying activities include but are not limited to:

- Showcasing Recognizable Locations: Incorporate beauty shots and references to key landmarks and attractions in Pinellas County.

- Marketing Activities: Utilize signage, verbal mentions, and other promotional strategies to highlight the area.

- Social Media Promotion: Implement a robust social media plan to increase visibility.

- Distribution Commitments: Secure distribution deals or commit to premiere and screening events in the county.

- Press Tours and Junkets: Host media events that feature Pinellas County locations.

Production companies interested in the incentive program should first visit the FilmSPC
website to review the program overview and project eligibility details.

Gather and prepare all required supporting documentation, as outlined by FilmSPC.

FilmSPC staff will conduct an initial review to ensure the application is complete, then a  committee consisting of FilmSPC and VSPC staff will review the application. The committee will make a recommendation on both the base incentive and any uplift
incentives.

FilmSPC will notify the applicant of the recommendation, typically within 30 days of receiving a complete application. 

90% of the production that occurs within the State of Florida must occur in Miami-Dade County.

60% of the qualified labor must be Miami-Dade County residents.

70% percent of hired vendors/contractors must be Miami-Dade County registered businesses. 

Applications to the 2024 program were open from April 2, 2024 through September 30, 2024 and are currently closed. Applications are open once every fiscal year and will reopen in 2025.

All productions must register with the Miami-Dade Office of Film and Entertainment (OFE) to begin the application process. Productions must apply via the website portal which will be open for submissions once every fiscal year. Each project’s eligibility will be determined on a case-by-case basis by OFE. 

After the grant is approved, the rebate will be distributed once the production meets all requirements as determined by OFE internal audit and certified through a professional audit at cost to the production.

*Qualification criteria for Broward County production incentives differ depending on production type:

Film & TV Program:

- A 20% rebate capped at $800,000 per project.

- $400,000 minimum spend.

- 60% of the entire Production Days must be filmed in Broward County.

- 55% of Main Cast and Crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 28% are required to be Broward County residents and 27% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the Production Project. As local workforce increases, it will be at the Broward Film Commission’s discretion to increase the residential requirements for additional fiscal years.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- Productions must 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:

- A 20% rebate capped at $2,000,000 per project.

- $5,000,000 minimum.

- Only scripted television/streaming series or a major motion picture with distribution can qualify for the High Impact TV Program. Each project’s eligibility will be determined on a case-by-case basis. The decision to choose a qualified project that will give the best ROI to the County, will be made by a County Administration committee.

- Television/streaming series requires a minimum of 6 episodes per season.

- 60% of the entire Production Days must be filmed in Broward County.

- 55% of Main Cast and Crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 28% are required to be Broward County residents and 27% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the Production Project. As local workforce increases, it will be at the Broward Film Commission’s discretion to increase the residential requirements for additional fiscal years.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- Must base production offices/soundstages in Broward County.

- Must 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.

Multiple Project Guarantee:

- A 30% rebate capped at $2,500,000 per project (minimum 2 projects).

- $4,000,000 minimum spend (aggregate minimum of $8,000,000 in total County spend).

- Only high-profile scripted TV/streaming series or major motion pictures with distribution can qualify.

- Contingent on well-known studio/production company producing two projects within a 3-year timespan.

- Each project’s eligibility will be determined on a case-by-case basis. The decision to choose a qualified project that will give the best ROI to the County, will be made by a County Administration committee.

- For TV/streaming series, requires a minimum of 6 episodes per season.

- 60% of the entire Production Days must be filmed in Broward County.

- 55% of Main Cast and Crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 28% are required to be Broward County residents and 27% may be either Broward County, Miami Dade County or Palm Beach County residents for the majority of the Production Project. As local workforce increases, it will be at the Broward Film Commission’s discretion to increase the residential requirements for additional fiscal years.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- 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.

- Incentive payment would be paid out after both projects were completed and paperwork received. The incentive paperwork would move to the front of the line for reconciliation.

Partial Project Program:

- A 20% rebate capped at $500,000 per episode/partial feature film.

- $1,500,000 million minimum spend.

- Only high-profile, studio-produced tentpole/franchise feature films or major TV/streaming series with distribution can qualify.

- Each project’s eligibility will be determined on a case-by-case basis. The decision to choose a qualified project that will give the best ROI to the County, will be made by a County Administration committee.

- Minimum five (5) Production Days in Broward County locations.

- 20% of crew and/or cast must be Broward County residents during the Broward County filming dates, excluding extras/background talent.

- Must base production offices/soundstages in Broward County.

TV Commercial Attraction:

- A 15% rebate capped at $175,000 per Production Project.

- $400,000 minimum spend.

- 70% of the Pre-Production & Production filming days must be in Broward County.

- 55% of Main Cast and Crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 28% are required to be Broward County residents and 27% may be either Broward County, Miami Dade County or Palm Beach County residents for the majority of the Production Project. As local workforce increases, it will be at the Broward Film Commission’s discretion to increase the residential requirements for additional fiscal years.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- If setting up production offices and/or soundstages, must be based in Broward County.

- On-set visits from Film Commission or other governmental officials.

Emerging Filmmakers Grant:

- Applicants must provide proof of at least six (6) months of residency in Broward County. Two forms of proof are required.

- All funds from the $10,000 grant must be utilized in Broward County on Qualifying Payroll and Qualifying Expenditures.

- Matching funds (totaling $10,000) are required, and proof of the available funds must be provided with the initial application submission along with the full budget. Proof may come in the form of a bank statement, proof of present grant award (non-Broward County grants only), or guarantee from financial institution/film fund/loan company. Proof of funding from outside source must come with a notarized authorization letter from investor / funding entity. Given that the grant is for $10,000 and applicants are required to provide proof of matching funds of $10,000, the total project budget must meet or exceed $20,000 total.

- Applicants may only qualify for one grant every other year.

- The applicant must be a practicing professional filmmaker (director, producer, or writer) who in the past three (3) years has created a body of original film(s) and has received distribution or acceptance into a major film festival. A resume/CV, proof of distribution, and examples of past and current work are required to support this claim.

- A completed script, story synopsis, and filming schedule must be submitted with the application.

- 80% of the Production Days must be filmed in Broward County.

- 70% of Cast and Crew must be Broward County residents. Required cast and crew percentage may not include background talent, but if they are Broward County residents, their salaries count towards eligible expenditures.

- 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be County Business Enterprise / Small Business Enterprise (CBE/SBE) (or best efforts must be made with assistance from the Film Commission to hire CBE/SBE’s registered with the Office of Economic and Small Business Development).

- Grantees must provide plans for project distribution (film festivals, screenings, agreements with networks/streaming platforms, etc) for project tracking and promotional purposes.

All projects must provide promotional stills and marketing materials prior to the release of the Production Project to the Film Commission and municipalities for use on their website and other marketing efforts.

Applicants for the High Impact Film & TV Program, Multiple Project Guarantee, and Partial Project Program must meet with the Film Lauderdale Film Commission to discuss their project before applying to ensure that the project qualifies as an eligible project.

Applicants for the Multiple Project Guarantee, Partial Project Program, TV Commercial Attraction, and Emerging Filmmakers Grant must apply prior to principal photography.

Applicants may only apply to one program per project.

For descriptions of each program and additional requirements, visit Film Lauderdale’s website.

In order to qualify for the California Soundstage tax credit, projects must:

- Utilize a minimum of 75% of the production budget for goods, services, and/or
wages within California OR shoot a minimum of 75% of the principal photography days wholly in California.

- At least 50% of the principal photography stage shooting days must be filmed on a Certified Studio Construction Project soundstage or soundstages. The certified soundstage or soundstages must be utilized for six hours or more
for the day to be considered a principal photography stage shooting day.

- At least $5,000,000 in qualified wages for filming on a Certified Studio Construction Project soundstage or soundstages must be incurred during the production period. Qualified soundstage wages include wages for production services performed within the production period on soundstages and ancillary buildings certified as part of a Certified Studio Construction Project. Qualified soundstage wages do not include wages for maintenance of the soundstages and ancillary buildings or for services at locations or facilities that are not part of the Certified Studio Construction Project.

Projects must either be:

- Produced by an entity that is more than 50% owned directly or indirectly by the owner of the certified soundstage or soundstages where the project is filmed OR produced by an entity which has entered into a 10-year lease with the owner of the certified soundstage or soundstages where the project is filmed.

Applicants receiving a credit allocation letter (CAL) are required to make a financial contribution to a Pilot Career Pathways Training Program. This contribution must be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.

5% Visual Effects Bonus:
Television projects (except relocating TV series) and feature films are eligible to receive an additional 5% tax credit for visual effects. Visual effects (VFX) expenditures in-state must equal at least $10,000,000 or 75% of total worldwide VFX costs.

5% Out of Zone (OZ) Expenditures Bonus:
Television projects (except relocating TV series) and feature films are eligible to receive an additional 5% for filming outside the Los Angeles Zone (LA zone).

Qualified wage and non-wage expenditures outside the LA zone are eligible for a 5% uplift – for both principal photography and second units – solely during the applicable period.

Non-wage expenditures for items purchased and/or rented outside the Los Angeles zone and totally consumed outside the LA zone will be allowed 100% of the items’ cost, as substantiated by proper documentation.

Non-consumable expenditures that are purchased and/or rented outside the LA zone and are used both outside and inside the LA zone are eligible for an uplift if they fall under a qualified non-wage category. Expenditures are calculated based on the percentage of the OZ principal photography days in relation to the total principal photography days in California.

Local Hire Labor Bonus:
Non-independent productions (feature films, new TV series, recurring TV series, pilots, or miniseries/limited series) are eligible to receive an additional 10% tax credit for qualified local hire labor.

Independent films and relocating TV series are eligible to receive an additional 5% tax credit for qualified local hire labor.

Proof of identity and proof of the location where the qualified individual resides is required and must be collected by the applicant (e.g., production accountant) at the time of hire and provided to the CPA performing the audit.

4% Diversity Goals Uplift
All projects are eligible to receive a Diversity Goals Uplift of up to 4% if they meet or make a good-faith effort to meet the Diversity Goals that were set in the Diversity Workplan required at the time of application.

In order to apply for a Soundstage Certification (Phase A), applicants must:

Submit an application through the Phase A application portal on the California Film Commission (CFC) website. Required information includes: 

- applicant information including taxpayer ID, business structure, and contacts
- a Certified Studio Construction Project Verification Report prepared by a Certified Public Accountant (CPA) verifying compliance with program requirements
- a Project Labor Agreement (if applicable) and foundation/structural building permits
- a description of the soundstage project, including maps identifying the soundstages and any ancillary structures.

The CFC will review the application within 30 business days. If approved, a Soundstage Certification Letter (SCL) is issued, allowing the project to proceed to Phase B.

In order to apply for tax credits for a motion picture project through the Soundstage Filming Tax Credit Program (Phase B), applicants must:

Submit an application through the Phase B application portal. Required information includes:

- applicant information including entity and taxpayer ID, business structure, and eligibility attestation
- Phase A Soundstage Identifier Number(s)
- Production details including shoot days, soundstage filming days, budget (qualified and non-qualified wages), and financial sources
- Details on Visual Effects (VFX), out-of-zone expenditures, local hire labor, and diversity goals if applicable.

Upon approval, the CFC will issue a Credit Allocation Letter (CAL) that estimates the tax credit allocation. The project must commence filming within 180 to 240 days.

Applications are considered on a first-come, first-served basis.

Once 75% of program funds are allocated, a production alert is issued, and applicants will have a final 30-day window to submit their applications.

Independent film projects are eligible for a transferable tax credit. All other qualified projects are eligible for a non-transferable tax credit. 

*The program has a total of $150,000,000 in funding allocated until January 1, 2032.

**The tax credit allocation is capped at the greater of $12,000,000 per project, or $750,000 per episode of a season of a television series, inclusive of all bonuses.

There is a $50,000 minimum spend.

A written proposal is required in order to be accepted. 

Local Bonus: a 4% bump on all base credits for production companies that employ 10 or more West Virginia residents as part of their full-time employees working in the state or as apprentices working in the state.

Applicant must submit a proposal to the Office of Economic Development.

This program is not first-come, first-served. If approved, the applicant will be provided a list of requirements from the Office of Economic Development which includes but is not limited to: required screen credit, required project completion, required a tax return, and a commitment to pay all vendors and labor incurred in the state.

Airfare and insurance will qualify if purchased through a local agency. All wages qualify if subject to West Virginia income tax.

Sorry, but currently, this jurisdiction does not have a production incentive

Eligibility is determined by the type of post-production activity and whether the post-production expenses are incurred at a qualified post-production facility.

Eligible expenses for post-production activities include: picture, sound and music editorial; rerecording and mixing; visual effects; graphic design; original scoring; animation; musical composition; mastering; and dubbing.

Only expenses incurred at a qualified post-production facility, either as part of the total production activities of a film that qualifies for a tax credit or as a standalone post-production project, are eligible for the full 30% credit.

Qualified Facility Bonus: a 5% bump (from 25% to 30%) for post-production occurring at a qualified post-production facility. A list of qualified facilities is available on the Department of Community & Economic Development’s website.

Submit a complete application package with fee no sooner than 90 days prior to the start date of post-production in Pennsylvania.

The application fee is .2% of the anticipated amount of credits, not to exceed $10,000. This fee is waived for productions with budgets of $1,000,000 or below.

Application review occurs during one of the following 90-day periods: July 1 through September 30; October 1 through December 31; January 1 through March 31; or April 1 through June 30.

*There is a compensation cap of $15,000,000 in aggregate payments for principal actors, whether directly or through a loan-out company.

The project cap is 20% of the annual cap at the time of application.

Monthly reports are required within five business days of the end of each month.

Loan-out companies must register with the state.

The tax credit has a three year carry-forward.

For projects 30 minutes and under, the minimum spend is $50,000. For projects over 30 minutes, the minimum spend is $100,000.

For projects with qualifying expenses under $5,000,000, two Missouri apprentices or veterans are required on the crew. For projects spending $5,000,000 to $9,999,999, three apprentices or veterans are required. For projects spending $10,000,000 to $14,999,999, six apprentices or veterans are required. For projects spending $15,000,000 or more, eight apprentices or veterans are required.

Projects must submit an economic impact report.

Majority Missouri Bonus: a 5% bump if at least 50% of the project is filmed in Missouri.

Rural Area Bonus: a 5% bump if at least 15% of qualified expenses are incurred in a rural/blighted area of Missouri.

Resident Advancement Bonus: a 5% bump if at least three production departments advance a Missouri resident to the next level in their craft.

Positive Portrayal Bonus: a 5% bump if the production paints Missouri in a positive light (supporting documents required).

Select County Bonus: a 2% bump (10% of the 20% base credit) if the production office is located in a Second, Third or Fourth Class County, as determined by the state.

1. Qualified Motion Media Productions can submit a preliminary application to the Missouri Film Office (mofilm@ded.mo.gov), along with the below supplemental documents:
- Script
- Preliminary Qualified Expenses Worksheet
- Economic Impact Statement
- Percentage Increase Form

2. The preliminary application and all supplemental documents must be submitted before the first day of principal photography or if stand-alone post-production, before the first day of post.

3. Once production/post has wrapped, the production company must submit the final application along with the below supplemental documents within 90 (ninety) days of the date the final qualified expense was incurred. Documents include: 
- Shooting script
- Missouri shooting schedule
- Call sheets for Missouri shoot dates
- Final Qualified Expenses Worksheet
- Final Percentage Increase Form
- Independent CPA report

4. All final applications must include a report from a Missouri-licensed CPA, paid for at the production company’s expense, attesting that all of the expenses claimed are qualifying expenses. 

5. After approving the final application, the Missouri Department of Economic Development (DED) will send the production company a tax credit issuance fee invoice for 2.5% of the tax credit amount. Once the production company pays the issuance fee, the tax credit will be issued.

Second, Third, and Fourth Class Counties are any that are not included in the following list: Boone, Buchanan, Camden, Cape Girardeau, Cass, Christian, Clay, Cole, Franklin, Greene, Jackson, Jasper, Jefferson, Platte, St. Charles, St. Francois, St. Louis, and Taney counties, as well as the City of St. Louis.

Applicants must meet the definition of a NY Digital Gaming production company and be structured in that fashion.

New York State production costs must be at least 75% of the project’s total production costs.

Upstate Bonus: a 10% bump on qualified expenses incurred in certain Upstate counties, including Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, and Yates. This means that for Upstate spending, the full credit is 35%.

Projects must first submit an initial application, including a project summary, game design document, estimated budget, estimated schedule, and diversity plan, in order to determine eligibility. Initial applications are due prior to the start of production but no more than 90 days prior.

Once the initial application is approved, projects must submit a final application, including a finalized project summary, employment report, related persons report, proof of screen credit, ledger reports, and diversity report. Final applications are due after the project has been completed and all costs have been incurred.

In addition to meeting the $25,000 minimum Oklahoma spend, projects must have a total budget of at least $50,000.

For TV projects to be eligible, either 75% of the series season must be filmed within the state or, for an episodic television pilot, more than 75% of the pilot must be filmed within the state.

For projects that are not major from studios or are not shown to have full financing from an approved source, a bond is required. 

Apprentices are required for every production in the program with the amount depending on direct expenditures:

  - For projects with a budget of $7,500,000 or less, two apprentices are required.
  - For projects with a budget between $7,500,000 and $15,000,000, four apprentices are required.
  - For projects with a budget between $15,000,000 and $15,000,000, eight apprentices are required.
  - For projects with a budget greater than $25,000,000, sixteen apprentices are required.

For every apprentice position that was required but not filled, a 0.5% deduction from the base will be applied to the final payout.

Rural County Bonus: a 3% bump if at least 25% of filming days occur on location in a county of less than 250,000 people. Filming must happen on location; soundstage production is not included.

Small Municipality Bonus: a 2% bump if at least 25% of filming occurs on location in a municipality of less than 25,000 people. Filming must happen on location; soundstage production is not included.

Soundstage Bonus: a 5% bump if 25% of the project is filmed at a certified soundstage facility as deemed by the state. 3% of direct expenditures must be spent at the soundstage in addition to meeting the 25% filming threshold.

Multi-Film Deal Bonus: a 5% bump for production companies that film three or more projects in three years in Oklahoma. In order for each project to receive the 5% bonus, it must film at least 75% of principal photography in Oklahoma. 5% of the direct spend will be held back on the first and second project and paid out at the completion of the third project.

TV Bonus: a 2% bump for TV pilots and 5% bump for seasons of TV. If a pilot is part of a multi-film deal, the project can qualify for the multi-film 5% but cannot
also receive the pilot 2%.

Music Bonus: a 2% bonus if at least 1% of qualified expenditures are spent on Oklahoma music production, recording, mixing, composition, or licensing of Oklahoma music.

Bonuses can be combined for a maximum credit of 30%.

Apply no more than one year prior to preproduction and no less than 45 days prior to pre-production. 

Applications should include the most current version of the shooting script, the production budget and proof that 50% of funding is in place at the time of application. 100% of funding must be in place 30 days prior to principal photography. 

Spending must take place within two years after pre-qualification has been issued.

Projects are accepted into the program on a case-by-case basis.

Salaries paid to non-resident ATL and BTL loan-outs and LLCs can qualify for a credit of up to 30% (base 20% plus bonuses), but non-resident ATL salaries are capped at 25% of total spend.

*Of the $30,000,000 annual cap, $7,500,000 is allocated for productions with less than $7,500,000 in Oklahoma spending, and the remaining $22,500,000 is allocated for productions with $7,500,000 or more in Oklahoma spending. 

For BTL non-resident crew’s wages to qualify, they must be paid through a payroll company; crew cannot be compensated as contract labor. 

BTL non-resident crew’s compensation is not eligible for bonuses.

The Point-of-Purchase sales tax exemption may not be combined with the rebate.

Underlying rights for screenplays and novels paid to an Oklahoma entity or individuals with Oklahoma tax liability qualify for the rebate.

The previous rebate program with the base of 35% will remain active until 2027 to pay out those grandfathered in, but no new application shall be submitted for that program going forward.