Films, television shows, streaming programs, and commercials are eligible for the credit, while news shows, sports broadcasts, and content produced for internal corporate purposes (such as training videos and industrial films) are not.

Economically Disadvantaged Area Bonus: 15% bump on salaries of individuals (making at least $1,000 in total wages) that live in an economically disadvantaged area (at least 13.8% unemployment).

Submit the application 5 business days prior to the beginning of principal photography in Illinois (24 hours for commercials). 

Application must include:

i) Proof of Copyright or Contract.
ii) Diversity plan outlining specific goals for hiring minorities and females.
iii) Competitive need statement.

*Compensation Cap: $500,000 maximum compensation per resident employee.

Non-Resident Crew Limitation - The following positions are allowable to earn the production credit as non-residents: Writer, Director, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, and Actor. For each production, no more than 9 non-resident approved positions (outside of actors) shall qualify. 

Non-Resident Actor Limitation - For an accredited production with Illinois production spending of $25,000,000 or less, no more than 2 non-resident actors' wages shall qualify as an Illinois labor expenditure. For an accredited production with Illinois production spending of more than $25,000,000, no more than 4 non-resident actors’ wages shall qualify as Illinois labor expenditures (does not include reality stars).

Project Caps - For State fiscal years ending on or before June 30, 2022 and ending on or after June 30, 2024: due to the impact of the COVID-19 pandemic, for the State fiscal year ending on June 30, 2023, the amount of tax credits shall not exceed $4,000,000. For the State fiscal year ending on June 30, 2023, credits awarded in excess of $2,000,000 must be awarded to applicants with Illinois production spending of not less than $2,500,000. 

In order to comply with the tax credit rules and regulations, production companies must make good-faith efforts to hire Illinois residents that represent the diversity of the State. The Illinois Department of Commerce and Economic Opportunity request that production companies have their Illinois crew complete a diversity form and return it to the production office. 

Expenses that are directly incurred for the production from the final script stage to the end of post-production are eligible for the tax credit. The tax credit can be claimed upon completion of the production but no later than 2 years following the completion of the production. 

This tax credit has a 5-year carry forward. 

For commercials, you need storyboards with application.