A project can hit the minimum spend in either of two ways:

i) By spending at least $250,000 in the District of Columbia on development, preproduction, production, or post-production.

ii) By investing/expending at least $250,000 for a qualified film and digital media infrastructure project in the District of Columbia.

Spending is refunded at a rate of 35% on expenditures that are subject to taxation in the District and 21% on expenditures that are not subject to taxation in the District.

The Film Office will provide application forms upon request. Productions must submit an application with a copy of the script, proposed production schedule, production budget and other required documentation.

The Office will notify the applicant of its decision within 20 business days of receiving the application.

Aggregate above-the-line expenditures are capped at $500,000 per project.

There is a 50% rebate on qualified job training expenditures.

There is a 25% rebate on infrastructure investments.