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Production Incentives in New York

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Hold on set!

New York doesn’t currently offer a production incentive. Get in touch with our incentive expert in house to find a state that offers comparable locations.
Welcome to the go-to spot for all things related to New York production incentives. As a leading destination for filmmakers, New York offers an array of financial incentives for your upcoming production. Discover how you can take advantage of their incentives in the form of Fully Refundable Tax Credit to maximize your budget while supporting their local economy.
Page Updated: 
November 21, 2024

Incentive Type:

Fully Refundable Tax Credit

Qualifying Production Types

Animation, Commercials, Scripted TV, Feature Film

Sunset Date

December 31, 2034

None

Wrapbook's Rule to Remember

Qualifying above-the-line pay is capped at $500,000 and 40% of total New York expenditures.

Basic Incentive Information

  • Spend
    30-40%
  • Above the Line Residents
    30-40%
  • Above the Line Non-Residents
    30-40%
  • Below the Line Residents
    30-40%
  • Below the Line Non-Residents
    30-40%
  • Minimum Spend
    $1,000,000*
  • Funding Cap
    $700,000,000
  • Project Cap
    None
  • Loan Out Registration
    No
  • Loan Out Withholding
    No
  • CPA Audit Required
    Yes
  • Screen Credit Required
    Yes
Compensation Cap
ATL cap of $500,000 and 40% of total New York spend

In order to get the maximum return listed in ranges, check out Additional Bonuses.

Project Criteria

The minimum spend is $1,000,000 if the majority of principal photography shooting days occur in Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs (with the exception of a television pilot)

The minimum spend is $250,000 if the majority of principal photography shooting days occur in any other county outside of Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs. (with the exception of a television pilot)

Features must have a runtime of at least 75 Minutes. TV episodes must have a runtime of at least 30 minutes with commercials.

There are two eligible production levels for the production incentive:

LEVEL 1:
The production has a budget of no more than $15,000,000 and the production is being produced by a qualified independent production company in which no more than 5% of the beneficial ownership is owned directly or indirectly by a publicly traded entity.

Level 1 productions must shoot at least one day of principal photography at a qualified production facility.

LEVEL 2:
The production has a budget over $15,000,000 or is produced by a company in which more than 5% of the beneficial ownership is owned, directly or indirectly, by a publicly traded entity.

Level 2 productions must shoot at least 10% of the total principal photography days at a qualified production facility.

An important note for Level 2 productions is that for any NY spend outside the qualified production facility to qualify, at least 75% of your budget must take place in New York OR you must have at least $3,000,000 in cost of spending at the qualified production facility. If shooting at more than one production facility, at least 75% of the total expenses related to work, excluding post-production, done at all facilities must be related to work done at the qualified production facility.

Contact the film office for more details.

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Additional Bonuses

Upstate Bonus: a 10% bump on qualified labor 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. Productions must have a qualified spend of at least $500,000 in order to qualify.

Effective until 2034, there is a maximum of $5,000,000 per year that can be allocated for the Upstate Bonus. 

Upstate productions in counties specified above shall include qualifying above-the-line salaries incurred in those counties as eligible for the 10% additional credit. 

In addition, if the production company shoots more than 50% of principal photography days in the specified counties, all other qualified costs incurred in those counties are eligible for the 10% additional credit.

Contact the film office for more details.

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How to Apply

Productions must submit a complete application with required materials prior to the beginning of principal photography and begin production within 365 days.

Contact the film office for more details.

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Additional Information

If the amount of the tax credits issued is $1,000,000 to $5,000,000, the credit will be claimed in equal installments over a two-year period.

If the amount of the credits is greater than $5,000,000, the credit will be claimed in three equal installments, over a three-year period.

A written anti-harassment form and diversity plans are now required.

Contact the film office for more details.

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Film Office

New York State Governor's Office for Motion Picture & TV Development (the Office)
633 Third Avenue, 36th Floor, new York, NY 10017
Connie McFeeley, Director of Film/TV Tax Credit Program
212 803 2328

Related Government Forms

New York

Application for Reservation of Name

A form used to reserve a corporate name prior to filing a Certificate of Incorporation.

Incorporation Documents
View form
New York

Application to Register for a Sales Tax Certificate of Authority

An application for a Certificate of Authority, which gives productions the right to issue and accept most New York State sales tax exemption certificates.

Tax Incentive, Tax Form
View form
New York

Articles of Organization (Professional Service) for Domestic Limited Liability Companies

A form used to create a professional service limited liability company.

Incorporation Documents
View form
New York

Articles of Organization for Domestic Limited Liability Company

A form used to create an LLC in the state of New York.

Incorporation Documents
View form
New York

Benefit Corporation Certificate of Ammendment for Domestic Business Corporations

A form used by an existing business corporation to become a benefit corporation by amending its certificate of incorporation to include a statement that “The corporation is a benefit corporation under Article 17 of the Business Corporation Law.”

Incorporation Documents
View form
New York

Benefit Corporation Certificate of Incorporation for Domestic Business Corporations

A form used to form a benefit corportation in the state of New York. Business corporations formed as benefit corporations, in addition to business purposes, are formed for the purpose of creating a “general public benefit.”

Incorporation Documents
View form
New York

CNY Film Fund Diversity Enhancement Addendum Template

A form in which productions can supply additional information about production diversity when apply to the CNY Film Fund in Onondaga County, NY.

Film Permit
View form
New York

CNY Theatrical Film Fund Intent To Apply

A form productions can fill out to express intent to apply to the CNY Theatrical Film Fun, an incentive-based funding program intended to increase the number of domestic feature film productions in Central New York.

Film Permit
View form
New York

Certificate of Assumed Name

A form corporations must file with the NYS Department of State if they wish to conduct business under a name other than their true legal name.

Incorporation Documents
View form
New York

Certificate of Incorporation Professional Service for Domestic Corporations

A form used to form a professional service corporation. "Profession," includes any practice as an attorney and counselor-at-law, or as a licensed physician, and those occupations designated in Title Eight of the Education Law.

Incorporation Documents
View form
New York

Certificate of Incorporation for Domestic Not-for-Profit Corporations

A form used to form a not-for-profit corporation in the state of New York.

Incorporation Documents
View form
New York

Certificate of Limited Partnership for Domestic Limited Partnership

A form used to create a domestic limited partnership, a partnership formed under the Revised Limited Partnership Act with one or more general partners and one or more limited partners.

Incorporation Documents
View form
New York

Certificate of Publication (Professional Service) for Domestic Limited Liability Companies

A form professional service LLCs must submit to the New York Department of State in order to certify they have met the state's publicity requirement.

Incorporation Documents
View form
New York

Certificate of Publication for Domestic Limited Liability Company

A form LLCs must submit to the New York Department of State in order to certify they have met the state's publicity requirement, wherein a copy of the Articles of Organization or a notice related to the formation of most limited liability companies must be published in two newspapers for six consecutive weeks.

Incorporation Documents
View form
New York

City Of Middletown, NY Application for the Request to Use City Property For Commercial Photography, Film, Videotape And Electronic Imaging

Application for a permit to film in the city of Middletown, NY.

Film Permit
View form
New York

Commercial Motor Vehicle Tax (CMVT) Exemption Affidavit

A form required by the New York State Department of Taxation and Finance to be completed by commercial motor vehicle operators in order to receive a tax exemption from the CVT.

Tax Form
View form
New York

Computer Data Request

A form that allows organizations in New York to request and receive computer data from the state.

View form
New York

Conciliation Conference Request

If you disagree with an action taken by the Department of Finance, you may contest this action by filing a Request for a Conciliation Conference.

Tax Form
View form
New York

County Of Dutchess Permit For Commercial Photography, Film, And Other Electronic Imaging

Application for a permit to film on property owned by the County of Dutchess, NY.

Film Permit
View form
New York

Credit Card/Debit Card Authorization Form

A form used to pay a fee to the New York State Division of Corporations using your credit card or debit card.

Incorporation Documents
View form
New York

D.E.A.R. Incentive Form

A scoring template for D.E.A.R. incentive enhancement application. Applicants to the Onondaga County production incentive program may also apply for the D.E.A.R. incentive enhancement, a bonus which can increase the incentive rate.

Tax Incentive
View form
New York

DOF-1 Change Of Business Information

A form used to update your business tax records whenever there is a change in your business's name, ID number, billing or business address, or telephone number.

Tax Form
View form
New York

Drone Permit Sample Community Flyer

If an unmanned aircraft will capture or transmit still images, audio, or video during its operation, the applicant must post notices within 100 feet of any take-off and landing site designated on the permit. This is a sample flyer you can use to satisfy this requirement.

Film Permit
View form
New York

End Credit Requirements Film Production Credit

A required form for the New York State Production Tax Credit affirming that the eligible film has met the credit's end credit requirement and the proper acknowledgements are included in the end credits of the film.

Tax Incentive
View form
New York

Form A - NYS Commercial Production Credit Application

The main application for the New York State Commercial Production Tax Credit.

Tax Incentive
View form
New York

Form AU-11, Application for Credit or Refund

A form used by businesses based in New York to claim a refund of sales or use tax paid to the state. For film production, this may be a refund of tax on any purchase or rental of tangible personal property that was used directly and predominantly in producing a film for sale.

Tax Incentive, Tax Form
View form
New York

Form B - Schedule of Qualified Expenditures

This form covers your schedule of qualified expenditures as a spreadsheet.

Tax Incentive
View form
New York

Form C - Qualified Costs

This form shows your qualified costs for each commercial or package of commercials.

Tax Incentive
View form
New York

Form D - Annual Totals

This form is used to show your annual total qualified costs broken down by upstate and downstate costs.

Tax Incentive
View form
New York

Form E - Employment Report

This form is an employment report for each commercial or set of commercials based on the projects you define in Form C.

Tax Incentive
View form
New York

Form F - Annual Employment Totals

This is a basic table showing the annual employment totals based on the bottom row totals of Form E.

Tax Incentive
View form
New York

Form FT-500, Application for Refund of Sales Tax Paid on Petroleum Products

This form can be used to claim a refund for tax paid on qualifying fuel purchases.

Tax Incentive, Tax Form
View form
New York

Form ST-120, Resale Certificate

Once your business is registered with the state and has a certificate of authority, you may use a resale certificate to purchase items without paying sales tax, as long as you intend to resell them and collect sales tax from buyers.

Tax Incentive, Tax Form
View form
New York

Form ST-121, Exempt Use Certificate

Productions may use Form ST-121, Exempt Use Certificate, to purchase, rent, or lease certain tangible personal property or services exempt from sales tax.

Tax Incentive, Tax Form
View form
New York

Greene County Film Application

Application for permission to film in Greene County, New York

Film Permit
View form
New York

IT-2104, Employee's Withholding Allowance Certificate

A New York State tax withholding form provided by employers to employees and required to be completed in full prior to when an employee starts working for the organization.

Employment Forms, Tax Form, Essentials, Startwork
View form
New York

IT-2104-E

A New York State tax withholding form provided by employers to employees who meet the criteria for state exemption. Employees are required to complete this form in full prior to when an employee starts working for the organization.

Tax Withholding, Tax Form, Employment Forms, Startwork
View form
New York

IT-2104-IND

A New York State Certificate of Exemption from Withholding for qualified members of indigenous tribes and nations.

Tax Withholding, Tax Form, Employment Forms, Startwork
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New York

IT-2104-MS

A New York State Certificate of Exemption from Withholding for qualified military service personnel.

Tax Withholding, Tax Form, Employment Forms, Startwork
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New York

IT-2104-P

A request to deduct and withhold New York State personal income tax on annuity payments should be made by the payee by completing form IT-2104P.

Tax Withholding, Tax Form, Employment Forms, Startwork
View form
New York

IT-2104-SNY

A New York State Certificate of Exemption from Withholding for employees employed by an elligible business participating in the START-UP NY program.

Tax Withholding, Tax Form, Employment Forms, Startwork
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New York

IT-2104.1

A form used to determine your tax withholding allocations if you work in NYS, NYC, or Yonkers but are not a resident of NYS.

Tax Withholding, Tax Form, Employment Forms, Startwork
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New York

LS 54

A blank work agreement that contains all of the fields that employers must include to notify each hourly rate employee in writing of conditions of employment at time of commitment to hire.

Wage Theft Prevention, Employment Forms, Startwork
View form
New York

LS 55

A blank work agreement that contains all of the fields that employers must include to notify each multiple hourly rate employee in writing of conditions of employment at time of commitment to hire

Wage Theft Prevention, Employment Forms, Startwork
View form
New York

LS 56

A blank work agreement that contains all of the fields that employers must include to notify each employee (Paid a Weekly Rate or a Salary for a Fixed Number of Hours) in writing of conditions of employment at time of commitment to hire

Wage Theft Prevention, Employment Forms, Startwork
View form
New York

LS 57

A blank work agreement that contains all of the fields that employers must include to notify each employee (Paid Salary for Varying Hours, Day Rate, Piece Rate, Flat Rate or Other Non-Hourly Pay) in writing of conditions of employment at time of commitment to hire

Wage Theft Prevention, Employment Forms, Startwork
View form
New York

LS 59

A blank work agreement that contains all of the fields that employers must include to notify each exempt employee in writing of conditions of employment at time of commitment to hire

Wage Theft Prevention, Employment Forms, Startwork
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New York

Letter Ruling Request Form

A form to submit a request for a "letter ruling," a written document that states the Department of Finance's position on how a law is applied to a specific set of facts submitted by the taxpayer.

Tax Form
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New York

Letter in Lieu of Optional Permit

A document for filmmakers and photographers working on exterior public property owned by the City of New York if (1) their activities meet certain criteria and (2) they are not filming or photographing in a location on the same date and time covered by other permitted activity.

Film Permit
View form
New York

Made in NY Marketing Credit Application

An application for the NY Marketing Credit. The City of New York Mayor's Office of Media and Entertainment (MOME) "Made in NY" Marketing Credit program provides qualified film and television productions with advertising in New York City.

Film Permit
View form
New York

NYC DCAS Activity Approval Form

A form required to get approval to film on NYC Department of Citywide Administrative Services (DCAS) managed property.

Film Permit
View form
New York

NYC DCAS Prohibited Conduct Memorandum

A memo of understanding production companies must sign before filming on DCAS-managed properties indicating that they understand companies and persons who film on NYC property or in city buildings are prohibited from offering gifts and gratuities to city employees.

Film Permit
View form
New York

NYC DCAS Sample Letter of Intent

A sample letter of intent for NYC DCAS-managed properties in which production companies can outline exactly how they intend to use a DCAS-managed property in their production. 

Film Permit
View form
New York

NYC-300 Mandatory First Installment (MFI) By Business C Corporations

Every C corporation subject to the New York City Business Corporation Tax must file Form NYC-300 and pay the Mandatory First Installment if its tax for the second preceding year exceeded $1,000.

Tax Form
View form
New York

NYC-400 Estimated Tax By Business Corporations And Subchapter S General Corporations

Every corporation subject to the New York City General Corporation Tax or Business Corporation Tax must file a declaration (NYC-400) if its estimated tax for the current year can reasonably be expected to exceed $1,000.

Tax Form
View form
New York

NYS Film Production Tax Credit Program Diversity Impact Data Tracking Sheet

A tracking sheet production companies may use in order to collect diversity impact data. This form is for the production’s internal data collection purposes only and will not be submitted to Empire State Development.

Tax Incentive
View form
New York

NYS Film Production Tax Credit Program Diversity Impact Data Tracking Sheet For Suppliers and Contractors

A tracking sheet that production companies may use in order to collect diversity impact data on suppliers and subcontractors working with the production. This form is for the production’s internal data collection purposes only and will not be submitted to Empire State Development.

Tax Incentive
View form
New York

NYS-1

A form used to remit to New York State the personal income taxes that you have withheld from your employees' wages or from certain other payments.

Tax Withholding
View form
New York

NYS-45

A form used by employers to report their payroll and pay unemployment insurance contributions each calendar quarter.

Tax Withholding
View form
New York

NYS-45-ATT

This supplemental worksheet form applies to New York businesses that are reporting withholding and unemployment insurance for more than 5 employees.

Tax Withholding
View form
New York

NYS-45-X

Form NYS-45-X is used to amend a previously filed Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return.

Tax Withholding
View form
New York

New York City Parks Film Shoot Request Form

A form requesting permission to film in one of New York City’s Parks

Film Permit
View form
New York

New York State Certificate of Incorporation

A form for filing a certificate of incorporation for a business corporation. Use this form to begin the process of forming a corporation in the state of New York.

Incorporation Documents
View form
New York

Onondaga County Residency Form

A declaration of residency form for Onondaga residents. Production companies seeking to claim incentive funds derived from the employment of an Onondaga County resident on a qualified production must complete the declaration of residency for each qualifying individual.

Tax Incentive
View form
New York

Orange County Department Of Parks, Recreation & Conservation Photography Permit Request Form

Application for a permit to film on property owned by the Orange County Department of Parks.

Film Permit
View form
New York

Orange County NY Film Office Location Production Expenditure Report

A production expenditure report productions can fill out after filming on Orange County locations in the state of New York. This confidential report provides valuable information about the impact of production that will be used to support the work of this film commission.

Film Permit
View form
New York

PERM 33f Application for Filming on State Highways

An application for a permit to film on New York State Highways. PERM 33f is required when the filming of a movie, commercial or similar event occurs on a New York State Highway and some aspect of the filming violates one or more laws regarding the normal use of the highway.

Film Permit
View form
New York

POA-1 Power of Attorney

A form that allows a taxpayer to grant a representative permission to handle tax matters on their behalf.

Tax Form
View form
New York

PRIMED Intent to Apply Form

Application for the Onondaga County PRIMED program, an incentive-based rebate program designed to support television, commercial advertising campaigns, and feature-film productions in Onondaga County.

Tax Incentive
View form
New York

Request for Consent to Dissolution

A form to request written consent for dissolution of a business corporation from the New York State Department of Taxation and Finance.

Tax Form
View form
New York

Request for Supplementary Information for Consent to Dissolution

A form issued by the New York State Department of State to collect additional information regarding an application for consent to dissolution.

Tax Form
View form
New York

Rockland County Letter of Intent For Photography, Film, Videotape, and Other Electronic Media

All production companies interested in filming in Rockland County are required to submit a Letter of Intent form.

Film Permit
View form
New York

Sample Resident Notification Letter

A sample letter to distribute to residents affected by production in New York City.

Film Permit
View form
New York

Sample Trash Removal Sign

A sample sign for trash collection by a private carting company.

Film Permit
View form
New York

Sexual Harassment Prevention Notice

A model sexual harassment prevention notice that employers must give new employees when they are hired. Employers must also give this notice to ALL employees at the annual sexual harassment prevention training program.

Sexual Harassment Prevention, Startwork
View form
New York

Suffolk County Film Permit Agreement

Application for permission to film on locations owned by Suffolk County in New York State.

Film Permit
View form
New York

Suffolk County Location Production Expenditure Report

A production expenditure report productions can fill out after filming on Suffolk County locations in the state of New York. This confidential report provides valuable information about the impact of production that will be used to support the work of this film commission.

Film Permit
View form
New York

Tax Status Report Application

Tax Form
View form
New York

The City of Poughkeepsie Private and/or Filming Event Permit Application

Application for a permit to film in the city of Poughkeepsie, NY.

Film Permit
View form
New York

Town of Huntington Film/Photography Permit Application

Application for permission to film, videotape or photograph on Town of Huntington property.

Film Permit
View form
New York

Ulster County Film & Media Intent To Film Form

A form to express interest in filming in Ulster County, NY.

Film Permit
View form
New York

Ulster County Film Location Agreement

A form productions can fill out to secure permission to film on property owned by Ulster County, NY.

Film Permit
View form
New York

Westchester County Letter of Intent

A form to express interest in pursuing any commercial activities related to photography, film, videotaping or any other media production in Westchester County, NY.

Film Permit
View form

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Click on a state to explore its primary and secondary incentives, or type in the name of the city or state you're looking for.

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West Virginia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 27%
  • Above The Line Residents: 27-31%
  • Above The Line Non-Residents: 27-31%
  • Below The Line Residents: 27-31%
  • Below The Line Non-Residents: 27-31%
West Virginia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 27%
  • Above The Line Residents: 27-31%
  • Above The Line Non-Residents: 27-31%
  • Below The Line Residents: 27-31%
  • Below The Line Non-Residents: 27-31%
Alaska
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Alaska
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Missouri
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-42%
  • Above The Line Residents: 20-42%
  • Above The Line Non-Residents: 20-42%
  • Below The Line Residents: 20-42%
  • Below The Line Non-Residents: 20-42%
Missouri
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-42%
  • Above The Line Residents: 20-42%
  • Above The Line Non-Residents: 20-42%
  • Below The Line Residents: 20-42%
  • Below The Line Non-Residents: 20-42%
Oklahoma
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20%
Oklahoma
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20%
New Mexico
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-40%
  • Above The Line Non-Residents: 25-40%*
  • Below The Line Residents: 25-40%
  • Below The Line Non-Residents: 15-20% *
New Mexico
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-40%
  • Above The Line Non-Residents: 25-40%*
  • Below The Line Residents: 25-40%
  • Below The Line Non-Residents: 15-20% *
Nevada
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 15%
  • Above The Line Residents: 15-25%
  • Above The Line Non-Residents: 12-22%
  • Below The Line Residents: 15-25%
  • Below The Line Non-Residents: 0%
Nevada
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 15%
  • Above The Line Residents: 15-25%
  • Above The Line Non-Residents: 12-22%
  • Below The Line Residents: 15-25%
  • Below The Line Non-Residents: 0%
Rhode Island
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Rhode Island
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Montana
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 15%
Montana
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 15%
New Jersey
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30-35%
  • Above The Line Residents: 35-39%
  • Above The Line Non-Residents: 35-39%
  • Below The Line Residents: 35-39%
  • Below The Line Non-Residents: 35-39%
New Jersey
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30-35%
  • Above The Line Residents: 35-39%
  • Above The Line Non-Residents: 35-39%
  • Below The Line Residents: 35-39%
  • Below The Line Non-Residents: 35-39%
Nebraska
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: N/A
Nebraska
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 20%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20%
  • Below The Line Non-Residents: N/A
New York
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-40%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 30-40%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 30-40%
New York
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-40%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 30-40%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 30-40%
Oregon
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 20-26.2%
  • Above The Line Non-Residents: 20-26.2%
  • Below The Line Residents: 20-26.2%
  • Below The Line Non-Residents: 20-26.2%
Oregon
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 20-26.2%
  • Above The Line Non-Residents: 20-26.2%
  • Below The Line Residents: 20-26.2%
  • Below The Line Non-Residents: 20-26.2%
Ohio
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Ohio
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 30%
Michigan
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Michigan
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Mississippi
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 25%
Mississippi
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 30-40%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 30-40%
  • Below The Line Non-Residents: 25%
Wisconsin
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Wisconsin
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Wyoming
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Wyoming
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Puerto Rico
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 40%
  • Above The Line Residents: 40%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 40%
  • Below The Line Non-Residents: 20%
Puerto Rico
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 40%
  • Above The Line Residents: 40%
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 40%
  • Below The Line Non-Residents: 20%
Virginia
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 15%
  • Above The Line Residents: 15-35%
  • Above The Line Non-Residents: 15%
  • Below The Line Residents: 15-35%
  • Below The Line Non-Residents: 15%
Virginia
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 15%
  • Above The Line Residents: 15-35%
  • Above The Line Non-Residents: 15%
  • Below The Line Residents: 15-35%
  • Below The Line Non-Residents: 15%
Pennsylvania
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 25-30%
Pennsylvania
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 25-30%
Texas
Grants / Rebates
Grants / Rebates
  • Spend: 5-22.5%
  • Above The Line Residents: 5-22.5%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 5-22.5%
  • Below The Line Non-Residents: N/A
Texas
Grants / Rebates
Grants / Rebates
  • Spend: 5-22.5%
  • Above The Line Residents: 5-22.5%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 5-22.5%
  • Below The Line Non-Residents: N/A
Utah
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 20%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: N/A
Utah
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 20%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: N/A
Delaware
Grants / Rebates
Grants / Rebates
  • Spend: 30%*
  • Above The Line Residents: 30%*
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30%*
  • Below The Line Non-Residents: 30%*
Delaware
Grants / Rebates
Grants / Rebates
  • Spend: 30%*
  • Above The Line Residents: 30%*
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30%*
  • Below The Line Non-Residents: 30%*
Washington
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 15-30%
Washington
Grants / Rebates
Grants / Rebates
  • Spend: 20%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 15-30%
Arkansas
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 25-30%
Arkansas
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 25-30%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 30%
  • Below The Line Non-Residents: 25-30%
Colorado
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 20-22%
  • Above The Line Residents: 20-22%
  • Above The Line Non-Residents: 20-22%
  • Below The Line Residents: 20-22%
  • Below The Line Non-Residents: 20-22%
Colorado
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 20-22%
  • Above The Line Residents: 20-22%
  • Above The Line Non-Residents: 20-22%
  • Below The Line Residents: 20-22%
  • Below The Line Non-Residents: 20-22%
Iowa
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Iowa
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Georgia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20-30%
Georgia
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 20-30%
  • Below The Line Non-Residents: 20-30%
Alabama
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 25%
Alabama
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 25%
Minnesota
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 25%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: 20-25%
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: 15%*
Minnesota
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 25%
  • Above The Line Residents: 20-25%
  • Above The Line Non-Residents: 20-25%
  • Below The Line Residents: 20-25%
  • Below The Line Non-Residents: 15%*
Arizona
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 15-22.5%
  • Above The Line Residents: 15-20%
  • Above The Line Non-Residents: 15-20%
  • Below The Line Residents: 17.5-22.5%
  • Below The Line Non-Residents: 15-20%
Arizona
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 15-22.5%
  • Above The Line Residents: 15-20%
  • Above The Line Non-Residents: 15-20%
  • Below The Line Residents: 17.5-22.5%
  • Below The Line Non-Residents: 15-20%
Vermont
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Vermont
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Connecticut
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 10-30%
  • Above The Line Residents: 10-30%
  • Above The Line Non-Residents: 10-30%
  • Below The Line Residents: 10-30%
  • Below The Line Non-Residents: 10-30%
Connecticut
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 10-30%
  • Above The Line Residents: 10-30%
  • Above The Line Non-Residents: 10-30%
  • Below The Line Residents: 10-30%
  • Below The Line Non-Residents: 10-30%
California
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-25%
  • Above The Line Residents: N/A
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-30% 
  • Below The Line Non-Residents: 20-30%
California
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-25%
  • Above The Line Residents: N/A
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 20-30% 
  • Below The Line Non-Residents: 20-30%
Hawaii
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 22%
  • Above The Line Residents: 22-27%
  • Above The Line Non-Residents: 22-27%
  • Below The Line Residents: 22-27%
  • Below The Line Non-Residents: 22-27%
Hawaii
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 22%
  • Above The Line Residents: 22-27%
  • Above The Line Non-Residents: 22-27%
  • Below The Line Residents: 22-27%
  • Below The Line Non-Residents: 22-27%
Florida
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Florida
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Illinois
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 30%*
Illinois
Fully Transferable Tax Credit
Fully Transferable Tax Credit
  • Spend: 30%
  • Above The Line Residents: 30-45%
  • Above The Line Non-Residents: 30%*
  • Below The Line Residents: 30-45%
  • Below The Line Non-Residents: 30%*
Kansas
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Kansas
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
North Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
North Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
Tennessee
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: N/A
Tennessee
Grants / Rebates
Grants / Rebates
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: N/A
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: N/A
North Dakota
No Incentives
No Incentives
  • Spend: 25%
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
North Dakota
No Incentives
No Incentives
  • Spend: 25%
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Idaho
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Idaho
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Maine
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 5%
  • Above The Line Residents: 12%
  • Above The Line Non-Residents: 10%
  • Below The Line Residents: 12%
  • Below The Line Non-Residents: 10%
Maine
Credit / Rebate Combo
Credit / Rebate Combo
  • Spend: 5%
  • Above The Line Residents: 12%
  • Above The Line Non-Residents: 10%
  • Below The Line Residents: 12%
  • Below The Line Non-Residents: 10%
Indiana
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 20-30%
Indiana
Non-Transferable & Non-Refundable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
  • Spend: 20-30%
  • Above The Line Residents: 20-30%
  • Above The Line Non-Residents: 20-30%
  • Below The Line Residents: 25-30%
  • Below The Line Non-Residents: 20-30%
New Hampshire
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
New Hampshire
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
South Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 25% 
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25% 
  • Below The Line Non-Residents: 20%
South Carolina
Grants / Rebates
Grants / Rebates
  • Spend: 30%
  • Above The Line Residents: 25% 
  • Above The Line Non-Residents: 20%
  • Below The Line Residents: 25% 
  • Below The Line Non-Residents: 20%
Kentucky
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-35% 
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 30%
Kentucky
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 30-35% 
  • Above The Line Residents: 35%
  • Above The Line Non-Residents: 30%
  • Below The Line Residents: 35%
  • Below The Line Non-Residents: 30%
Massachusetts
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
Massachusetts
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25%
  • Above The Line Residents: 25%
  • Above The Line Non-Residents: 25%
  • Below The Line Residents: 25%
  • Below The Line Non-Residents: 25%
South Dakota
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
South Dakota
No Incentives
No Incentives
  • Spend:
  • Above The Line Residents:
  • Above The Line Non-Residents:
  • Below The Line Residents:
  • Below The Line Non-Residents:
Louisiana
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 40-45%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 40-45%
  • Below The Line Non-Residents: 25-30%
Louisiana
Partially Refundable Tax Credit
Partially Refundable Tax Credit
  • Spend: 25-30%
  • Above The Line Residents: 40-45%
  • Above The Line Non-Residents: 25-30%
  • Below The Line Residents: 40-45%
  • Below The Line Non-Residents: 25-30%
Maryland
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 28-30%
  • Above The Line Residents: 28-30%
  • Above The Line Non-Residents: 28-30%
  • Below The Line Residents: 28-30%
  • Below The Line Non-Residents: 28-30%
Maryland
Fully Refundable Tax Credit
Fully Refundable Tax Credit
  • Spend: 28-30%
  • Above The Line Residents: 28-30%
  • Above The Line Non-Residents: 28-30%
  • Below The Line Residents: 28-30%
  • Below The Line Non-Residents: 28-30%
Credit / Rebate Combo
Grants / Rebates
Fully Transferable Tax Credit
Non-Transferable & Non-Refundable Tax Credit
Fully Refundable Tax Credit
Partially Refundable Tax Credit
No Incentives

Disclaimer