Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Web Series, Scripted TV, Broadway, Feature Film, MOW, Miniseries
Sunset Date
June 30, 2026
None
Wrapbook's Rule to Remember
Salary, wages, and other compensation including related benefits paid to writers, directors, and producers do not qualify.
Basic Incentive Information
- Spend28-30%
- Above the Line Residents28-30%
- Above the Line Non-Residents28-30%
- Below the Line Residents28-30%
- Below the Line Non-Residents28-30%
- Minimum Spend$250,000
- Funding Cap$12,000,000
- Project Cap$10,000,000
- Loan Out RegistrationNo
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
50% of total principal photography days must be filmed in Maryland.
For projects applying as Maryland Small Films, the minimum in-state spend is $25,000, but the project cap is reduced to $125,000. 50% of total principal photography days must still be filmed in Maryland in order to qualify.
Additionally, in order to be considered a Maryland Small Film, the production entity must: have been organized in Maryland for at least three months prior to applying, or have been in business in Maryland at least three months prior to applying (for individuals, unincorporated associations, sole proprietorships, or general partnerships); be independently owned and operated; not be a subsidiary of another entity; not be dominant in its field; not employ more than 25 full-time employees; employ Maryland residents as at least 40% of its film activity workforce.
Contact the film office for more details.
Additional Bonuses
Contact the film office for more details.
How to Apply
Projects must begin principal photography within 120 days after issuance of the Preliminary Tax Credit Certificate or Letter of Intent from DBED.
Contact the film office for more details.
Additional Information
The funding cap is set to climb each fiscal year: to $15,000,000 in 2024; $17,500,000 in 2025; and $20,000,000 in 2026.
10% of the total credits each year are allocated to Maryland Small Films.
A separate theatrical production (Broadway) incentive is available. This program is funded at $5,000,000 per fiscal year and is a fully refundable tax credit that offers 25% on in-state purchases as well as all labor incurred in the state of MD, though credit-earning compensation is capped at $100,000 per week. The minimum in-state spend is $100,000, and the maximum credit that a project can receive is $2,000,000. The program has a sunset date of June 30, 2027.
Contact the film office for more details.
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Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.