State-by-State Film & Television Economic Contribution
The production and distribution of films and television programs is one of the nation’s most valuable cultural and economic resources. The industry is a major private sector employer across the nation, with salaries above the national average. The industry is a nationwide network of tens of thousands of small businesses, located in every state in the country, the majority of which employ ten people or fewer. The industry is heavily reliant on vendors in other industries all over the country. Each year, film and television production activity takes place in all 50 states, the District of Columbia and Puerto Rico.
To find out more about the film and television industry’s impact on specific states, just click on the state in which you are interested. Additional information and updates can be found at the state’s film commission website at http://www.afci.org/browse/united_states.php.
Alabama
Economic Impact of the Industry
The motion picture and television industry is responsible for 4,356 direct jobs and $151.8 million in wages in Alabama, including both production and distribution-related jobs. Over 530 of the jobs are production-related.
Movie & TV Production Spotlight
Alabama’s incentives to production include a refundable tax credit/rebate of 25%, if the in-state spending ranges from $500,000 to $10 million. Productions covered include film and TV to videos, interactive games, digital media, etc. There is a 35% rebate for wages paid to Alabama residents. The rebates are capped at $10 million awarded each fiscal year.
Film Office: Alabama Film Office
The motion picture and television industry is responsible for 4,356 direct jobs and $151.8 million in wages in Alabama, including both production and distribution-related jobs. Over 530 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 7 key projects began filming in the state, including 6 films and 1 TV series: October Baby, The One Warrior, The Man in the Maze, After, Stand, Awakened, and Bama Belles (TV).
- 2009: 4 key movies filmed in the state: Due Date, USS SeaViper, Lifted, and Missing Pieces.
Alabama’s incentives to production include a refundable tax credit/rebate of 25%, if the in-state spending ranges from $500,000 to $10 million. Productions covered include film and TV to videos, interactive games, digital media, etc. There is a 35% rebate for wages paid to Alabama residents. The rebates are capped at $10 million awarded each fiscal year.
Film Office: Alabama Film Office
Alaska
Economic Impact of the Industry
The motion picture and television industry is responsible for 796 direct jobs and $11.4 million in wages in Alaska, including both production and distribution-related jobs. Over 60 of the jobs are production-related.
Movie & TV Production Spotlight
A 2008 law created the Alaska Film Office and included a transferable tax credit equal to 30% of in-state qualified production expenditures (including payroll for services performed in Alaska) for film, television, video, and commercial productions.
Film Office: Alaska Film Office
The motion picture and television industry is responsible for 796 direct jobs and $11.4 million in wages in Alaska, including both production and distribution-related jobs. Over 60 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-2010: 17 key projects began filming in the state, including 5 films and 10 TV series, two of which filmed during both years: Beyond, Everybody Loves Whales, On the Ice, Christmas with a Capital C, Ghost Vision, Grizzly Land, Ax Men (TV), Flying Wild Alaska (TV), Gold Rush: Alaska (TV), R5 Sons (TV), Sarah Palin's Alaska (TV), Deadliest Catch (TV), Ice Road Truckers (TV), and Alaska State Troopers (TV).
A 2008 law created the Alaska Film Office and included a transferable tax credit equal to 30% of in-state qualified production expenditures (including payroll for services performed in Alaska) for film, television, video, and commercial productions.
Film Office: Alaska Film Office
Arizona
Economic Impact of the Industry
The motion picture and television industry is responsible for 10,161 direct jobs and $329.0 million in wages in Arizona, including both production and distribution-related jobs. Over 1,900 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive for production.
Film Office: Arizona Film Office
The motion picture and television industry is responsible for 10,161 direct jobs and $329.0 million in wages in Arizona, including both production and distribution-related jobs. Over 1,900 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 15 key projects began filming in the state, including 12 films and 3 TV series. Includes: Cathedral City, Crushed Velvet, Desert Car Kings (TV), Dirty Little Trick, Everything Must Go, Fast Five, Goats, King’s Man, On the Road, Queens of Country, Raising Sextuplets (TV), Sedona, Sunset Daze (TV), Suspicion, and Thriftstore Cowboy.
- 2009: 9 key projects began filming in the state, including 7 films and 2 TV series. Includes: Gaia, Green Guys, The Gundown, Monsterpiece Theatre Volume 1, One Hit From Home, Piranha 3D, Valley of the Sun, Police Women of Maricopa County (TV), and Sunset Daze.
No significant tax incentive for production.
Film Office: Arizona Film Office
Arkansas
Economic Impact of the Industry
The motion picture and television industry is responsible for 2,232 direct jobs and $68.0 million in wages in Arkansas, including both production and distribution-related jobs. Over 480 of the jobs are production-related.
Movie & TV Production Spotlight
The Digital Product and Motion Picture Industry Development Act of 2009 created incentives for digital product and motion picture productions. The incentives include a 15% rebate on all qualified production expenditures made in Arkansas.
Film Office: Arkansas Economic Development Commission: Film Unit
The motion picture and television industry is responsible for 2,232 direct jobs and $68.0 million in wages in Arkansas, including both production and distribution-related jobs. Over 480 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 5 films and 1 TV series began filming in the state: Best Laid Schemes, The Last Ride, Moon Ring, Then the Night Comes, To Fly, and 19 Kids & Counting (TV).
The Digital Product and Motion Picture Industry Development Act of 2009 created incentives for digital product and motion picture productions. The incentives include a 15% rebate on all qualified production expenditures made in Arkansas.
Film Office: Arkansas Economic Development Commission: Film Unit
California
Economic Impact of the Industry
The motion picture and television industry is responsible for 193,220 direct jobs and $16.0 billion in wages in California, including both production and distribution-related jobs. Over 126,000 of the jobs are production-related.
Movie & TV Production Spotlight
Legislation signed in 2009 created tax credits for film and television productions. Qualified taxpayers are allowed a 20% or 25% credit against income and/or sales and use taxes, based on qualified expenditures, for taxable years beginning on or after January 1, 2011.
Film Office: California Film Office
The motion picture and television industry is responsible for 193,220 direct jobs and $16.0 billion in wages in California, including both production and distribution-related jobs. Over 126,000 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 527 key projects began filming in the state, including 273 films and 254 TV series. Includes: Aliens vs. Avatars, American Idol (TV), The Amazing Spider-Man, The Big Bang Theory (TV), Bridesmaids, Captain America: The First Avenger, Cars 2, Cowboys & Aliens, Dr. Seuss’ The Lorax, The Girl with the Dragon Tattoo, Glee (TV), The Lincoln Lawyer, The Muppets, NCIS (TV), No Strings Attached, The Office (TV), Paranormal Activity 2, Parenthood (TV), Puss in Boots, Super 8, The Tonight Show (TV), Water for Elephants, and Winnie the Pooh.
- 2009: 560 key projects began filming in the state, including 289 films and 271 TV series. Includes: Alvin and the Chipmunks: The Squeakquel, American Idol (TV), The Back-Up Plan, Beverly Hills Chihuahua 2, The Big Bang Theory (TV), Despicable Me, Dinner for Schmucks, Due Date, Get Him To The Greek, Gnomeo and Juliet, Iron Man 2, Madagascar 3, Mars Needs Moms, The Office (TV), Open House, Parenthood (TV), Priest, The Tonight Show (TV), and Valentine’s Day.
Legislation signed in 2009 created tax credits for film and television productions. Qualified taxpayers are allowed a 20% or 25% credit against income and/or sales and use taxes, based on qualified expenditures, for taxable years beginning on or after January 1, 2011.
Film Office: California Film Office
Colorado
Economic Impact of the Industry
The motion picture and television industry is responsible for 10,902 direct jobs and $458.0 million in wages in Colorado, including both production and distribution-related jobs. Over 1,700 of the jobs are production-related.
Movie & TV Production Spotlight
Colorado’s incentives to production include a 10% rebate on qualifying in-state expenditures, provided 25% of the actors and crew are Colorado residents.
Film Office: Colorado Film Office
The motion picture and television industry is responsible for 10,902 direct jobs and $458.0 million in wages in Colorado, including both production and distribution-related jobs. Over 1,700 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-2010: Over the course of 2009-2010, a total of 11 feature films, and 9 television series (six of which included two seasons of the series during that time period) filmed or produced in Colorado, including Cougar Hunting, El Cartel, The Frankenstein Brothers, The Highwayman, Indie, Ink, Madoff: Made Off with America, Serpent Rising, Spectrauma, Cool Tools (TV), DIY Disaster House (TV), DIY Dominator (TV), DIY Renovation Rescue (TV), Food Network Challenge (TV), HGTV Professional Grade (TV), Secrets of Aspen (TV), The Loneliest Road in America (TV), Stained Glass Windows (TV), and Unwrapped (TV).
Colorado’s incentives to production include a 10% rebate on qualifying in-state expenditures, provided 25% of the actors and crew are Colorado residents.
Film Office: Colorado Film Office
Connecticut
Economic Impact of the Industry
The motion picture and television industry is responsible for 7,392 direct jobs and $626.6 million in wages in Connecticut, including both production and distribution-related jobs. Over 2,100 of the jobs are production-related.
Movie & TV Production Spotlight
Connecticut’s incentives to production include a tax credit of up to 30% of qualified digital media and motion picture production, pre-production and postproduction expenses incurred in Connecticut, for eligible production companies. The credit for compensation paid is capped at the first $20 million.
Film Office: Connecticut Office of Film, Television & Digital Media
The motion picture and television industry is responsible for 7,392 direct jobs and $626.6 million in wages in Connecticut, including both production and distribution-related jobs. Over 2,100 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-2010: Over the course of 2009-2010, a total of 20 feature films, and 6 television series (most included two seasons of the series during that time period) have filmed or produced in Connecticut, including the NBCUniversal TV series The Jerry Springer Show, Maury, The Steve Wilkos Show, Twentieth Century Fox’s Rio and Ice Age: Continental Drift, Showtime’s The Big C, and TBS’ Are We There Yet?, and the films Halloween II and We The Peeples.
Connecticut’s incentives to production include a tax credit of up to 30% of qualified digital media and motion picture production, pre-production and postproduction expenses incurred in Connecticut, for eligible production companies. The credit for compensation paid is capped at the first $20 million.
Film Office: Connecticut Office of Film, Television & Digital Media
Delaware
Economic Impact of the Industry
The motion picture and television industry is responsible for 656 direct jobs and $16.0 million in wages in Delaware, including both production and distribution-related jobs. Over 200 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive for production.
Film Office: Delaware Film Office
The motion picture and television industry is responsible for 656 direct jobs and $16.0 million in wages in Delaware, including both production and distribution-related jobs. Over 200 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 5 films shot in Delaware, including Born Outside, The Dish & the Spoon, Mayor Cupcake, Post Mortem, and The Ritual.
No significant tax incentive for production.
Film Office: Delaware Film Office
District of Columbia
Economic Impact of the Industry
The motion picture and television industry is responsible for 4,215 direct jobs and $427.0 million in wages in District of Columbia, including both production and distribution-related jobs. Over 1,100 of the jobs are production-related.
Movie & TV Production Spotlight
As of June 2011, the District of Columbia’s incentive program is not funded. It would otherwise include a rebate of 42% on qualifying direct production expenditures subject to D.C. tax. Expenditures not subject to D.C. taxes may apply for a 21% rebate. There is a 30% rebate on qualified payroll expenditures.
Film Office: DC Film and TV
The motion picture and television industry is responsible for 4,215 direct jobs and $427.0 million in wages in District of Columbia, including both production and distribution-related jobs. Over 1,100 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 15 key projects began filming in D.C., including 3 films and 12 series: Transformers: Dark of the Moon, The Double, and For the Glory, and the following TV series: America's Most Wanted, Andrea Mitchell Reports, The Chris Matthews Show, DC Cupcakes, The McLaughlin Group, Meet the Press, The Newshour With Jim Lehrer, On the Record With Greta Van Susteren, Situation Room, State of the Union, and Top Chef.
- 2009: 17 key projects began filming in D.C., including 6 films and 11 series: Adams Morgan: The Movie, Below the Beltway, Fair Game, How Do You Know?, Kalamity, Salt, and the TV series: 18 Kids and Counting, America's Most Wanted, Andrea Mitchell Reports, The Chris Matthews Show, The McLaughlin Group, Meet the Press, The Newshour With Jim Lehrer, Real Housewives of DC, Real World: D.C., The Situation Room, and State of the Union.
As of June 2011, the District of Columbia’s incentive program is not funded. It would otherwise include a rebate of 42% on qualifying direct production expenditures subject to D.C. tax. Expenditures not subject to D.C. taxes may apply for a 21% rebate. There is a 30% rebate on qualified payroll expenditures.
Film Office: DC Film and TV
Florida
Economic Impact of the Industry
The motion picture and television industry is responsible for 29,088 direct jobs and $1.3 billion in wages in Florida, including both production and distribution-related jobs. Over 8,000 of the jobs are production-related.
Movie & TV Production Spotlight
Florida’s production incentives include a cash rebate program on in-state expenditures. There are 4 queues; 1) films, TV, commercials, or music videos with expenditures in excess of $650,000 receive a 15%-22% rebate, 2) multiple commercials or music videos with minimum combined expenditures of $500,000 and a $100,000 per project minimum receive a 15%-20% rebate, 3) indies spending $100,000-$625,000 receive a 15%-17% rebate, and 4) digital media projects receive a 10% rebate.
Film Office: The Governor's Office of Film & Entertainment
The motion picture and television industry is responsible for 29,088 direct jobs and $1.3 billion in wages in Florida, including both production and distribution-related jobs. Over 8,000 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 31 films and 34 TV projects filmed in Florida, including Act of Valor, Animal Cops: Miami (TV), Basketball Wives (TV), Burn Notice (TV), Casino Jack, Color Splash (TV), The Glades (TV), Homecoming, I Am Number Four, The Losers, Operation Wild (TV), Transformers: Dark of the Moon, Up in the Air, and USS Seaviper.
Florida’s production incentives include a cash rebate program on in-state expenditures. There are 4 queues; 1) films, TV, commercials, or music videos with expenditures in excess of $650,000 receive a 15%-22% rebate, 2) multiple commercials or music videos with minimum combined expenditures of $500,000 and a $100,000 per project minimum receive a 15%-20% rebate, 3) indies spending $100,000-$625,000 receive a 15%-17% rebate, and 4) digital media projects receive a 10% rebate.
Film Office: The Governor's Office of Film & Entertainment
Georgia
Economic Impact of the Industry
The motion picture and television industry is responsible for 23,757 direct jobs and $1.3 billion in wages in Georgia, including both production and distribution-related jobs. Over 6,200 of the jobs are production-related.
Movie & TV Production Spotlight
The 2008 Georgia Entertainment Industry Investment Act grants to qualified productions a transferable income tax credit of 20% of all in-state costs for film and television investments of $500,000 or more. An additional 10% tax credit is awarded to approved projects that embed a Georgia Entertainment Promotional logo within the titles or credits of each production.
Film Office: Georgia Film, Music & Digital Entertainment Office
The motion picture and television industry is responsible for 23,757 direct jobs and $1.3 billion in wages in Georgia, including both production and distribution-related jobs. Over 6,200 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 44 films and 67 TV projects were filmed in Georgia, including The Blind Side, The Conspirator, The Crazies, Drop Dead Diva (TV), Due Date, Footloose, The Greening of Whitney Brown, Hall Pass, I Can Do Bad All By Myself, Killers, The Last Song, Life as We Know It, Lottery Ticket, My Super Psycho Sweet 16, Paula’s Best Dishes (TV), Stomp the Yard 2, Tyler Perry's Meet the Browns (TV), X-Men: First Class, The Vampire Diaries (TV), Water for Elephants, Why Did I Get Married Too?, Zombieland, and Wanderlust.
The 2008 Georgia Entertainment Industry Investment Act grants to qualified productions a transferable income tax credit of 20% of all in-state costs for film and television investments of $500,000 or more. An additional 10% tax credit is awarded to approved projects that embed a Georgia Entertainment Promotional logo within the titles or credits of each production.
Film Office: Georgia Film, Music & Digital Entertainment Office
Hawaii
Economic Impact of the Industry
The motion picture and television industry is responsible for 2,550 direct jobs and $94.2 million in wages in Hawaii, including both production and distribution-related jobs. Over 740 of the jobs are production-related.
Movie & TV Production Spotlight
Hawaii’s production incentives include a refundable income tax credit of 15%-20% of the costs incurred in the state, provided the production spends at least $200,000 in Hawaii. There is an overall cap of $8 million.
Film Office: Hawaii Film Office
The motion picture and television industry is responsible for 2,550 direct jobs and $94.2 million in wages in Hawaii, including both production and distribution-related jobs. Over 740 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 13 key projects began filming in the state, including 9 films and 4 series: Dog: Battleship (2012), The Descendants (2010), Journey 2: The Mysterious Island (2011), Just Go with It (2011), Pipe (2011), Pirates of the Caribbean: On Stranger Tides (2011), Rise of the Apes (2011), Soul Surfer (2011), The Tempest (2010), Dog: the Bounty Hunter (Season 7), The Event, Hawaii Five-O (Season 1), and Off the Map (Season 1).
- 2009: 10 key projects began filming in the state, including 7 films and 3 series: Finding Gauguin (2010), Get a Job (2010), Hereafter (2010), Knots (2011), One Kine Day, Predators, You May Not Kiss the Bride (2010), The Little Couple: Season 1, Lost (Season 6), and My Antonio (Season 1).
Hawaii’s production incentives include a refundable income tax credit of 15%-20% of the costs incurred in the state, provided the production spends at least $200,000 in Hawaii. There is an overall cap of $8 million.
Film Office: Hawaii Film Office
Idaho
Economic Impact of the Industry
The motion picture and television industry is responsible for 2,348 direct jobs and $49.2 million in wages in Idaho, including both production and distribution-related jobs. Over 290 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive available for production. Idaho’s Motion Media Rebate Program was passed on March 25, 2008, offering a 20% rebate for qualifying productions on all goods and services purchased in Idaho if at least $200,000 is spent in Idaho and at least 20% of crew is Idaho residents. However, the program is currently not funded.
Film Office: Idaho Film Office
The motion picture and television industry is responsible for 2,348 direct jobs and $49.2 million in wages in Idaho, including both production and distribution-related jobs. Over 290 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: 8 films including Three of a Kind, Finding Sky, Magic Valley, Person of Interest, Soda Springs, Leap, The Mooring, and Tandem Hearts.
No significant tax incentive available for production. Idaho’s Motion Media Rebate Program was passed on March 25, 2008, offering a 20% rebate for qualifying productions on all goods and services purchased in Idaho if at least $200,000 is spent in Idaho and at least 20% of crew is Idaho residents. However, the program is currently not funded.
Film Office: Idaho Film Office
Illinois
Economic Impact of the Industry
The motion picture and television industry is responsible for 22,544 direct jobs and $979.4 million in wages in Illinois, including both production and distribution-related jobs. Over 6,100 of the jobs are production-related.
Movie & TV Production Spotlight
The Illinois Film Production Tax Credit entered into effect on January 1, 2009. The tax credit has no sunset and consists of: (1) 30% of the Illinois production spending for the taxable year; and (2) 30% credit on Illinois salaries up to $100,000 per worker.
Film Office: Illinois Film Office
The motion picture and television industry is responsible for 22,544 direct jobs and $979.4 million in wages in Illinois, including both production and distribution-related jobs. Over 6,100 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 37 films and 37 TV projects were filmed in Illinois, including At the Movies (TV), The Chicago Code (TV), Cold Case Files (TV), Contagion, Couples Retreat, The Dilemma, Judge Jeanine Pirro (TV), Judge Mathis (TV), Knight and Day, Little Fockers, A Nightmare on Elm Street, The Oprah Winfrey Show (TV), The Rite, Source Code, and Transformers: Dark of the Moon.
The Illinois Film Production Tax Credit entered into effect on January 1, 2009. The tax credit has no sunset and consists of: (1) 30% of the Illinois production spending for the taxable year; and (2) 30% credit on Illinois salaries up to $100,000 per worker.
Film Office: Illinois Film Office
Indiana
Economic Impact of the Industry
The motion picture and television industry is responsible for 10,057 direct jobs and $255.5 million in wages in Indiana, including both production and distribution-related jobs. Over 2,400 of the jobs are production-related.
Movie & TV Production Spotlight
Effective July 1, 2008, the Media Production Expenditure Tax Credit (MPETC) was established to further grow the Indiana production industry by providing individuals and companies a refundable tax credit of up to 15% of qualified investment in a media production project.
Film Office: Film Indiana
The motion picture and television industry is responsible for 10,057 direct jobs and $255.5 million in wages in Indiana, including both production and distribution-related jobs. Over 2,400 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 12 films shot in Indiana, including Amanda, Camel Spiders, Fall Away, Harvey Putter & the Ridiculous Premise, Hitting the Nuts, Monster Cruise, A Nightmare on Elm Street, The Perfect Gift, Resurrection, Sam Steele and the Chrystal Chalice, Spooky Tales, and Transformers: Dark of the Moon.
Effective July 1, 2008, the Media Production Expenditure Tax Credit (MPETC) was established to further grow the Indiana production industry by providing individuals and companies a refundable tax credit of up to 15% of qualified investment in a media production project.
Film Office: Film Indiana
Iowa
Economic Impact of the Industry
The motion picture and television industry is responsible for 3,953 direct jobs and $86.3 million in wages in Iowa, including both production and distribution-related jobs. Over 440 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive for production.
Film Office: Iowa Film Office
The motion picture and television industry is responsible for 3,953 direct jobs and $86.3 million in wages in Iowa, including both production and distribution-related jobs. Over 440 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 26 films shot in Iowa, including Cedar Rapids, Collapse, The Crazies, Dead Awake, Dylan’s Wake, The Experiment, Fertile Ground, Husk, Janie Jones, Lucky, Sam Steele and the Junior Detective Agency, and Scribble.
No significant tax incentive for production.
Film Office: Iowa Film Office
Kansas
Economic Impact of the Industry
The motion picture and television industry is responsible for 4,573 direct jobs and $112.9 million in wages in Kansas, including both production and distribution-related jobs. Over 720 of the jobs are production-related.
Movie & TV Production Spotlight
Kansas provides a 30% tax credit on direct production expenditures made by an eligible film production company, capped at $2 million year through 2013.
Film Office: Film Kansas
The motion picture and television industry is responsible for 4,573 direct jobs and $112.9 million in wages in Kansas, including both production and distribution-related jobs. Over 720 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 2 key projects (all movies) began filming in the state, including Earthworks and Nailbiter.
- 2009: 3 key projects (all movies) began filming in the state, including After the Wizard, Maro Charitra, and Stuck!
Kansas provides a 30% tax credit on direct production expenditures made by an eligible film production company, capped at $2 million year through 2013.
Film Office: Film Kansas
Kentucky
Economic Impact of the Industry
The motion picture and television industry is responsible for 5,018 direct jobs and $126.7 million in wages in Kentucky, including both production and distribution-related jobs. Over 540 of the jobs are production-related.
Movie & TV Production Spotlight
Kentucky’s incentives to production include a 20% refundable tax credit for qualifying production and postproduction-related expenditures including payroll with a minimum in-state spend of $500,000. As an alternative, productions can take a sales and use tax refund for purchases made by a motion picture production company in connection with filming in Kentucky if the company films or produces one or more motion pictures in the state during any 12-month period.
Film Office: Kentucky Film Office
The motion picture and television industry is responsible for 5,018 direct jobs and $126.7 million in wages in Kentucky, including both production and distribution-related jobs. Over 540 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 3 movies began filming in the state: Last Kind Words, Sam Steele and the Crystal Chalice, and Sight Unseen.
- 2009: 4 movies began filming in the state: Secretariat, Act of Valor, The Perfect Gift, and Unrequited.
Kentucky’s incentives to production include a 20% refundable tax credit for qualifying production and postproduction-related expenditures including payroll with a minimum in-state spend of $500,000. As an alternative, productions can take a sales and use tax refund for purchases made by a motion picture production company in connection with filming in Kentucky if the company films or produces one or more motion pictures in the state during any 12-month period.
Film Office: Kentucky Film Office
Louisiana
Economic Impact of the Industry
The motion picture and television industry is responsible for 7,632 direct jobs and $308.7 million in wages in Louisiana, including both production and distribution-related jobs. Over 2,000 of the jobs are production-related.
Movie & TV Production Spotlight
Louisiana provides a transferable investor tax credit equal to 30% of the in-state investment made if it is in excess of $300,000. The transferable employment tax credit is equal to 5% of the salaries in-state residents hired.
Film Office: Louisiana Film & Television
The motion picture and television industry is responsible for 7,632 direct jobs and $308.7 million in wages in Louisiana, including both production and distribution-related jobs. Over 2,000 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 69 movies and 18 TV series filmed in Louisiana, including: Battleship, The Green Lantern, Colombiana, Memphis Beat, Beat the Course (TV), Shark Night 3D, Jeff Who Lives at Home, The Real World (TV), Treme (TV), Twilight Saga: Breaking Dawn, Red, Dungeons and Dragons 3, Sons of Guns (TV), The Big Valley, Catch .44, Contraband, The Courier, Criminal Empire for Dummies, Flypaper, and The Grief Tourist.
- 2009: 47 movies and 15 TV series filmed in Louisiana, including: Battle: Los Angeles, Drive Angry 3D, Dylan Dog: Dead of Night, Hungry Rabbit Jumps, Imagination Movers (TV), Jonah Hex, Secretariat, A Year in Mooring, Youth In Revolt, Zombieland, The Expendables, Treme (TV), Steven Seagal: Lawman (TV), Billy the Exterminator (TV), and Beat the Course (TV).
Louisiana provides a transferable investor tax credit equal to 30% of the in-state investment made if it is in excess of $300,000. The transferable employment tax credit is equal to 5% of the salaries in-state residents hired.
Film Office: Louisiana Film & Television
Maine
Economic Impact of the Industry
The motion picture and television industry is responsible for 2,576 direct jobs and $77.4 million in wages in Maine, including both production and distribution-related jobs. Over 800 of the jobs are production-related.
Movie & TV Production Spotlight
Maine’s production incentive includes a wage tax rebate equal to 10% of non-Maine residents’ wages and 12% of Maine residents’ wages on qualified productions, and an income tax offset for companies investing in Maine productions. There is a separate 5% credit on in-state expenditures.
Film Office: Maine Film Office
The motion picture and television industry is responsible for 2,576 direct jobs and $77.4 million in wages in Maine, including both production and distribution-related jobs. Over 800 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: A total of 5 productions filmed in Maine including 3 movies and 2 TV series: 40 West, Rambin' Round’ The Zombies are Coming to Town, American Loggers (TV), and How and Howe Tech (TV).
- 2009: A total of 4 productions filmed in Maine, including 2 movies and 2 TV series: Everything Nice, The Putt Putt Syndrome, American Loggers (TV), and How and Howe Tech (TV).
Maine’s production incentive includes a wage tax rebate equal to 10% of non-Maine residents’ wages and 12% of Maine residents’ wages on qualified productions, and an income tax offset for companies investing in Maine productions. There is a separate 5% credit on in-state expenditures.
Film Office: Maine Film Office
Maryland
Economic Impact of the Industry
The motion picture and television industry is responsible for 7,016 direct jobs and $526.2 million in wages in Maryland, including both production and distribution-related jobs. Over 2,700 of the jobs are production-related.
Movie & TV Production Spotlight
Maryland’s film production incentives include a refundable tax credit of 25% for films and 27% for TV series on eligible production-related expenditures, including wages. The program requires a minimum in-state spend of $500,000 and requires that 50% of principal photography occur in Maryland.
Film Office: Maryland Film Office
The motion picture and television industry is responsible for 7,016 direct jobs and $526.2 million in wages in Maryland, including both production and distribution-related jobs. Over 2,700 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 6 key projects began filming, including 5 films and 1 TV series: The Brooklyn Brothers Beat the Best, The Haunting of Pearson Place, I Am Ben, The Possession, The Wereth Eleven, and Ace of Cakes (TV).
- 2009: 4 key projects began filming in the state, including 2 films and 2 TV series: The Social Network, The Dead Ones, and Ace of Cakes (TV).
Maryland’s film production incentives include a refundable tax credit of 25% for films and 27% for TV series on eligible production-related expenditures, including wages. The program requires a minimum in-state spend of $500,000 and requires that 50% of principal photography occur in Maryland.
Film Office: Maryland Film Office
Massachusetts
Economic Impact of the Industry
The motion picture and television industry is responsible for 11,359 direct jobs and $551.4 million in wages in Massachusetts, including both production and distribution-related jobs. Over 3,900 of the jobs are production-related.
Movie & TV Production Spotlight
Producers and filmmakers–who either shoot at least half of their movie or spend at least half of their production budget in Massachusetts–are eligible for a tax credit equal to 25 cents for every new dollar of spending they bring to Massachusetts. Filmmakers may take the credit either as a direct rebate at 90% of the face value (guaranteed), or to sell them at market rate—whichever is more favorable.
Film Office: Massachusetts Film Office
The motion picture and television industry is responsible for 11,359 direct jobs and $551.4 million in wages in Massachusetts, including both production and distribution-related jobs. Over 3,900 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 18 key projects began filming in the state, including 9 films and 9 TV series. Includes: Moneyball, My America, Silver Circle, Summer Song, Sunny Side Up, Vineyard Haven, Whaling City, What's Your Number?, The Woman, Ask This Old House (Season 9), FETCH! With Ruff Ruffman (Season 5), Frontline (Season 27), NOVA (Season 38), NOVA scienceNOW (Season 5), Sliced (Season 1), Swords (Season 2), The Victory Garden (Season 36), and Word Girl (Season 4).
- 2009: 26 key projects began filming in the state, including 14 films and 12 TV series. Includes: The Company Men, The Fighter, Furry Vengeance, Girlfriend, Grown Ups, Ironman, The Kids Are All Right, Knight and Day, The Lightkeepers, Losing Control, Mission Park, The Social Network, The Town, The Zookeeper, Ask This Old House (Season 8), Boston Med (Season 1), FETCH! With Ruff Ruffman (Season 4), Frontline (Season 26), Lobstermen (Season 1), The New Yankee Workshop (Season 21), NOVA (Season 37), NOVA scienceNOW (Season 4), Swords (Season 1), This Old House (Season 31), The Victory Garden (Season 35), and Word Girl (Season 3).
Producers and filmmakers–who either shoot at least half of their movie or spend at least half of their production budget in Massachusetts–are eligible for a tax credit equal to 25 cents for every new dollar of spending they bring to Massachusetts. Filmmakers may take the credit either as a direct rebate at 90% of the face value (guaranteed), or to sell them at market rate—whichever is more favorable.
Film Office: Massachusetts Film Office
Michigan
Economic Impact of the Industry
The motion picture and television industry is responsible for 13,999 direct jobs and $470.6 million in wages in Michigan, including both production and distribution-related jobs. Over 3,500 of the jobs are production-related.
Movie & TV Production Spotlight
Beginning in February 2008, the Michigan film production credit provides a refundable, assignable tax credit of up to 42% of the amount of a production company’s expenditures (depending upon type) that are incurred in producing a film or other media entertainment project in Michigan.
Film Office: Michigan Film Office
The motion picture and television industry is responsible for 13,999 direct jobs and $470.6 million in wages in Michigan, including both production and distribution-related jobs. Over 3,500 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 93 films and 19 TV projects were filmed in Michigan, including Ariel & Zoey & Eli, Too (TV), Cedar Rapids, Detroit 1-8-7 (TV), Flipped, Gulliver’s Travels, Hardcore Pawn (TV), Hung (TV), The Karate Kid, The Mechanic, Real Steel, Red Dawn, S.W.A.T.: Fire Fight, Salvation Boulevard, Scream 4, Up in the Air, A Very Harold & Kumar Christmas, A Year in Mooring, and You Don’t Know Jack (TV).
Beginning in February 2008, the Michigan film production credit provides a refundable, assignable tax credit of up to 42% of the amount of a production company’s expenditures (depending upon type) that are incurred in producing a film or other media entertainment project in Michigan.
Film Office: Michigan Film Office
Minnesota
Economic Impact of the Industry
The motion picture and television industry is responsible for 9,017 direct jobs and $270.5 million in wages in Minnesota, including both production and distribution-related jobs. Over 1,600 of the jobs are production-related.
Movie & TV Production Spotlight
Snowbate, Minnesota's Film Jobs Production Program, provides a reimbursement of 15%-20% of Minnesota production expenditures to films, television and internet programs and other content. Snowbate funds are limited (subject to an appropriate of approximately $1 million annually) and are approved biennially.
Film Office: Minnesota Film and TV Board
The motion picture and television industry is responsible for 9,017 direct jobs and $270.5 million in wages in Minnesota, including both production and distribution-related jobs. Over 1,600 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 12 films and 27 TV projects were filmed in Minnesota, including Backroads with Ron and Raven (TV), Bathtastic! (TV), Outdoor Secrets (TV), Souvenirs, Sweat Equity (TV), and Young Adult.
Snowbate, Minnesota's Film Jobs Production Program, provides a reimbursement of 15%-20% of Minnesota production expenditures to films, television and internet programs and other content. Snowbate funds are limited (subject to an appropriate of approximately $1 million annually) and are approved biennially.
Film Office: Minnesota Film and TV Board
Mississippi
Economic Impact of the Industry
The motion picture and television industry is responsible for 1,913 direct jobs and $24.2 million in wages in Mississippi, including both production and distribution-related jobs. Over 250 of the jobs are production-related.
Movie & TV Production Spotlight
Mississippi’s incentives to production include a 25% rebate for in-state investments, with a separate employment rebate of 30% or 25% state residents and non-residents respectively. The per project rebate is capped at $8 million and the annual amount of available rebates is capped at $20 million per fiscal year.
Film Office: Mississippi Film Office
The motion picture and television industry is responsible for 1,913 direct jobs and $24.2 million in wages in Mississippi, including both production and distribution-related jobs. Over 250 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 6 films began filming in the state: The Help, Big Bad, Forgiveness, The Help, Rites of Spring, and Where I Begin.
- 2009: 6 films and 1 TV series began filming in the state: 16 to Life, Act of Valor (aka I am that Man), Butterfly Rising, The Dynamiter, Flight of Calvin Waters, The Good Forest, and The Cheat Day Diaries.
Mississippi’s incentives to production include a 25% rebate for in-state investments, with a separate employment rebate of 30% or 25% state residents and non-residents respectively. The per project rebate is capped at $8 million and the annual amount of available rebates is capped at $20 million per fiscal year.
Film Office: Mississippi Film Office
Missouri
Economic Impact of the Industry
The motion picture and television industry is responsible for 10,657 direct jobs and $342.5 million in wages in Missouri, including both production and distribution-related jobs. Over 1,700 of the jobs are production-related.
Movie & TV Production Spotlight
Missouri’s incentives to production include State Tax Credits, which are issued to a qualified film production company for up to 35% of the amount expended in Missouri (or up to 30% for qualifying out-of-state cast and crew when Missouri income taxes are withheld) for production or production-related activities to facilitate film production in Missouri.
Film Office: Missouri Film Office
The motion picture and television industry is responsible for 10,657 direct jobs and $342.5 million in wages in Missouri, including both production and distribution-related jobs. Over 1,700 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 7 movies began filming in the state, including A Horrible Way to Die, Small Pond, Turbine, Love Stalker, The Pascal Sign, Slacks of Dracula, and Awful Nice.
- 2009: 8 movies began filming in the state, including Winter's Bone, The Bad Penny, Submission, Up in the Air, Shadowland, Logan, Waking Up, and Rock 'n Roll Vampire (2010).
Missouri’s incentives to production include State Tax Credits, which are issued to a qualified film production company for up to 35% of the amount expended in Missouri (or up to 30% for qualifying out-of-state cast and crew when Missouri income taxes are withheld) for production or production-related activities to facilitate film production in Missouri.
Film Office: Missouri Film Office
Montana
Economic Impact of the Industry
The motion picture and television industry is responsible for 1,683 direct jobs and $37.9 million in wages in Montana, including both production and distribution-related jobs. Over 250 of the jobs are production-related.
Movie & TV Production Spotlight
Under the Big Sky on the Big Screen Act, film and TV productions are eligible for a 14% refundable tax credit on up to $50,000 in wages paid to Montana residents, and a 9% refundable tax credit on their total qualified expenditures in the state.
Film Office: Montana Film Office
The motion picture and television industry is responsible for 1,683 direct jobs and $37.9 million in wages in Montana, including both production and distribution-related jobs. Over 250 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 2 key projects began filming in the state, including 1 film and 1 TV series: Forgotten Flag Raisers, Koani and Her Unusual Pack, The True Story, and Moonhair.
- 2009: 5 key projects began filming in the state, including 2 films and 3 TV series: Behind the Vault Door, One Helluva Hand, Uncommon Sense, Promised Land, Last American Cowboy, and Hooked on the Fly.
Under the Big Sky on the Big Screen Act, film and TV productions are eligible for a 14% refundable tax credit on up to $50,000 in wages paid to Montana residents, and a 9% refundable tax credit on their total qualified expenditures in the state.
Film Office: Montana Film Office
Nebraska
Economic Impact of the Industry
The motion picture and television industry is responsible for 2,802 direct jobs and $113.0 million in wages in Nebraska, including both production and distribution-related jobs. Over 250 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive for production.
Film Office: Nebraska Film Office
The motion picture and television industry is responsible for 2,802 direct jobs and $113.0 million in wages in Nebraska, including both production and distribution-related jobs. Over 250 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 2 movies began filming in the state, including Geocachers and Trunk'd.
- 2009: 3 movies began filming in the state, including Lucky, Up in the Air, and Wigger.
No significant tax incentive for production.
Film Office: Nebraska Film Office
Nevada
Economic Impact of the Industry
The motion picture and television industry is responsible for 3,329 direct jobs and $114.2 million in wages in Nevada, including both production and distribution-related jobs. Over 1,200 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive for production.
Film Office: Nevada Film Office
The motion picture and television industry is responsible for 3,329 direct jobs and $114.2 million in wages in Nevada, including both production and distribution-related jobs. Over 1,200 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 25 key projects began filming in the state, including 15 films and 10 TV series: 9 Ball, A Different Corner, The Algerian, An Entire Body, Ben Banks, Derby Kings, The Encounter, Fool's Paradise, The Future is Now, Hostel Part III, Mystery of the Gunslinger, Resurrection, Rising Star, Showgirl, Bachelor Pad (Season 1), Holly's World (Season 1), Las Vegas Jailhouse (Season 2), Operation Repo: Las Vegas (Season 1), Pawn Stars (Season 3), Rehab: Party at the Hard Rock Hotel (Season 3), Tattoo Camp: Las Vegas (Season 1), The Ultimate Fighter, and Sanctioned to Die.
- 2009: 28 key projects began filming in the state, including 18 films and 10 TV series: Submission, Sweet Little Lies, Up in the Air (2009), Criss Angel Mindfreak (Season 5), Famous Crime Scenes (Season 1), Happily Ever Faster (Season 1), Las Vegas Jailhouse (Season 1), Pawn Stars (Season 1), Rehab: Party at the Hard Rock Hotel (Season 2), and Top Chef (Season 6).
No significant tax incentive for production.
Film Office: Nevada Film Office
New Hampshire
Economic Impact of the Industry
The motion picture and television industry is responsible for 2,005 direct jobs and $86.7 million in wages in New Hampshire, including both production and distribution-related jobs. Over 610 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive for production.
Film Office: New Hampshire Film and Television Office
The motion picture and television industry is responsible for 2,005 direct jobs and $86.7 million in wages in New Hampshire, including both production and distribution-related jobs. Over 610 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 7 key projects began filming in the state, including 3 films and 4 TV series: The Resurrection of Victor Jara, The A Plate, Beneath Contempt, Duxton County, Joy and the Apocalypse (TV), Bladework (TV), Cage Insider (TV), and The Steve Katsos Show (TV).
- 2009: 8 key projects (all movies) began filming in the state: Aliens: The Scientific Case, At the River's Edge: An Oral History of Berlin, NH, Brotherhood of Silence, The Clear, The Imploders, The Kingsmen's Redeemer, The Moon Under Glass, Witch Way, and Yellowbrickroad.
No significant tax incentive for production.
Film Office: New Hampshire Film and Television Office
New Jersey
Economic Impact of the Industry
The motion picture and television industry is responsible for 11,375 direct jobs and $746.3 million in wages in New Jersey, including both production and distribution-related jobs. Over 7,200 of the jobs are production-related.
Movie & TV Production Spotlight
New Jersey’s production incentives include a 20% tax credit instituted in 2006. This tax credit is available to producers who spend 60% of their budgets in New Jersey, exclusive of post-production costs. The credit is both saleable and transferable, and may be carried over to subsequent tax years.
Film Office: NJ Motion Picture & Television Commission
The motion picture and television industry is responsible for 11,375 direct jobs and $746.3 million in wages in New Jersey, including both production and distribution-related jobs. Over 7,200 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 51 key projects began filming in the state, including 32 films and 19 TV series. Includes: Abusers (TV), Battle on the Block (TV), Blaming George Romero, Brick City: Season 2 (TV), The Briefcase, Cake Boss: Season 4 (TV), Calendar Girl, Crackers, Diva Dawn Marie Reality Show, The Great Fight, Jersey Shore: Seasons 2 and 3 (TV), Jerseylicious (TV), Law & Order: SVU (TV), and Real Housewives of New Jersey (TV).
- 2009: 80 key projects began filming in the state, including 63 films and 17 TV series. Includes: 12 and Under, An Affirmative Act, After Life, The Animal I’ve Become, Bar Karma, The Basement, The Bleeding, Blue Collar Boys, Bounty Hunter (TV), Cake Boss: Seasons 1-3 (TV), Eat, Pray, Love, Exodus, The Guiding Light, Jersey Shore: Season 1 (TV), Salt, She Wolf Rising, The Sorcerer’s Apprentice, The Twilight Zone (TV), and Wall Street 2: Money Never Sleeps.
New Jersey’s production incentives include a 20% tax credit instituted in 2006. This tax credit is available to producers who spend 60% of their budgets in New Jersey, exclusive of post-production costs. The credit is both saleable and transferable, and may be carried over to subsequent tax years.
Film Office: NJ Motion Picture & Television Commission
New Mexico
Economic Impact of the Industry
The motion picture and television industry is responsible for 3,335 direct jobs and $130.6 million in wages in New Mexico, including both production and distribution-related jobs. Over 2,100 of the jobs are production-related.
Movie & TV Production Spotlight
New Mexico offers a 25% tax rebate on all direct production expenditures, including New Mexico crew, that are subject to taxation by the state. The rebate applies to feature films, independent films, television, regional and national commercials, documentaries, video games and post-production. Non-resident actors and stunt performers will also qualify under a separate tax structure.
Film Office: New Mexico Film Office
The motion picture and television industry is responsible for 3,335 direct jobs and $130.6 million in wages in New Mexico, including both production and distribution-related jobs. Over 2,100 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 29 key projects began filming in the state, including 23 films and 6 TV series. Includes: 7 Dreams for 7 Nights, The Aurora Experiment, Bless Me Ultima, Blood Brothers, Cowboys & Aliens, Dear Pen Pal, Desert Rose, Everything Must Go, Fright Night, Goats, Refuge, Ten Year, Thor, True Grit, Inhale, Warrior Women, Breaking Bad: Season 4 (TV), In Plain Sight: Season 4 (TV), and Lemonade Mouth (TV).
- 2009: 22 key projects began filming in the state, including 18 films and 4 TV series. Includes: Adventures of a Teenage Dragonslayer, The Book of Eli, Did You Hear About the Morgans?, The Dry Land, Due Date, Exodus Fall, Iron Man 2, The Killer Inside Me, Let Me In, MacGruber, The Resident, The Loop, Breaking Bad: Season 3 (TV), Crash: Season 2 (TV), Georgia O’Keefe (TV), and In Plain Sight: Season 3 (TV).
New Mexico offers a 25% tax rebate on all direct production expenditures, including New Mexico crew, that are subject to taxation by the state. The rebate applies to feature films, independent films, television, regional and national commercials, documentaries, video games and post-production. Non-resident actors and stunt performers will also qualify under a separate tax structure.
Film Office: New Mexico Film Office
New York
Economic Impact of the Industry
The motion picture and television industry is responsible for 86,768 direct jobs and $7.7 billion in wages in New York, including both production and distribution-related jobs. Over 43,000 of the jobs are production-related.
Movie & TV Production Spotlight
New York state production incentives include a 30% fully refundable tax credit on qualified expenses while filming in New York State; certain sales tax exemptions; and an up to 5% tax credit on investment in construction and upgrades to qualified film production facilities.
Film Office: NYS Governor's Office for Motion Picture & TV Development
The motion picture and television industry is responsible for 86,768 direct jobs and $7.7 billion in wages in New York, including both production and distribution-related jobs. Over 43,000 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 279 films and 345 TV projects filmed in New York, including Arthur, Limitless, Wall Street 2: Money Never Sleeps, The Beaver, Black Swan, Letters to Juliet, Going the Distance, Morning Glory, The Adjustment Bureau, The Other Guys, Get Him to the Greek, Howl, Gulliver’s Travels, It’s Complicated, Salt, Damages (TV), 30 Rock (TV), Saturday Night Live (TV), Royal Pains (TV), Project Runway (TV), and The Good Wife (TV).
New York state production incentives include a 30% fully refundable tax credit on qualified expenses while filming in New York State; certain sales tax exemptions; and an up to 5% tax credit on investment in construction and upgrades to qualified film production facilities.
Film Office: NYS Governor's Office for Motion Picture & TV Development
North Carolina
Economic Impact of the Industry
The motion picture and television industry is responsible for 9,280 direct jobs and $200.5 million in wages in North Carolina, including both production and distribution-related jobs. Over 2,800 of the jobs are production-related.
Movie & TV Production Spotlight
Effective January 2011, North Carolina tax incentives include a refundable credit equal to 25% of qualifying in-state production expenses, provided an in-state minimum of at least $250,000 is met. There is a per feature credit cap of $20 million.
Film Office: North Carolina Film Office
The motion picture and television industry is responsible for 9,280 direct jobs and $200.5 million in wages in North Carolina, including both production and distribution-related jobs. Over 2,800 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 15 films and 15 TV projects were filmed in North Carolina, including Journey 2: The Mysterious Island, One Tree Hill (TV), The Trial, Bloodworth, Atlantis Down, Witness Insecurity, Main Street, and Road to Nowhere.
Effective January 2011, North Carolina tax incentives include a refundable credit equal to 25% of qualifying in-state production expenses, provided an in-state minimum of at least $250,000 is met. There is a per feature credit cap of $20 million.
Film Office: North Carolina Film Office
North Dakota
Economic Impact of the Industry
The motion picture and television industry is responsible for 1,036 direct jobs and $27.2 million in wages in North Dakota, including both production and distribution-related jobs. Over 100 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive for production.
Film Office: North Dakota Tourism (no film office)
The motion picture and television industry is responsible for 1,036 direct jobs and $27.2 million in wages in North Dakota, including both production and distribution-related jobs. Over 100 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: 4 movies began filming in the state, including The Legend of Hell’s Gate: An American Conspiracy, Pinching Penny, and Prairie Love.
No significant tax incentive for production.
Film Office: North Dakota Tourism (no film office)
Ohio
Economic Impact of the Industry
The motion picture and television industry is responsible for 14,295 direct jobs and $449.3 million in wages in Ohio, including both production and distribution-related jobs. Over 2,400 of the jobs are production-related.
Movie & TV Production Spotlight
The tax incentives for Ohio include refundable credits for film, TV, video and digital media equal to 25% of production expenditures (with a minimum in-state spend of $300,000) including out-of-state wages. There is a separate 35% refundable credit for wages paid to Ohio residents. Individual productions are capped at $5 million, and there is an annual cap on available credits of $10 million per year.
Film Office: Ohio Film Office
The motion picture and television industry is responsible for 14,295 direct jobs and $449.3 million in wages in Ohio, including both production and distribution-related jobs. Over 2,400 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 15 films and 3 TV projects filmed in Ohio, including Unstoppable, Touchback, 25 Hill, Bunyan, Lilith, The Adventures of Bailey: The Lost Puppy, Our Little Life (TV), and Police Women of Cincinnati (TV).
The tax incentives for Ohio include refundable credits for film, TV, video and digital media equal to 25% of production expenditures (with a minimum in-state spend of $300,000) including out-of-state wages. There is a separate 35% refundable credit for wages paid to Ohio residents. Individual productions are capped at $5 million, and there is an annual cap on available credits of $10 million per year.
Film Office: Ohio Film Office
Oklahoma
Economic Impact of the Industry
The motion picture and television industry is responsible for 4,699 direct jobs and $168.5 million in wages in Oklahoma, including both production and distribution-related jobs. Over 1,100 of the jobs are production-related.
Movie & TV Production Spotlight
The Oklahoma Film Enhancement Rebate offers up to 37% on Oklahoma expenditures to qualifying companies filming in the state capped at $5 million per year. The rebate is extended to film, television and commercial productions with a minimum budget of $500,000 and spending at least $300,000 in Oklahoma, based on certain criteria.
Film Office: Oklahoma Film & Music Office
The motion picture and television industry is responsible for 4,699 direct jobs and $168.5 million in wages in Oklahoma, including both production and distribution-related jobs. Over 1,100 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 23 films were shot in Oklahoma, including The Killer Inside Me, A Christmas Snow, West Ghost Musical, The Lamp, Yellow, and Heaven’s Rain.
The Oklahoma Film Enhancement Rebate offers up to 37% on Oklahoma expenditures to qualifying companies filming in the state capped at $5 million per year. The rebate is extended to film, television and commercial productions with a minimum budget of $500,000 and spending at least $300,000 in Oklahoma, based on certain criteria.
Film Office: Oklahoma Film & Music Office
Oregon
Economic Impact of the Industry
The motion picture and television industry is responsible for 7,484 direct jobs and $232.7 million in wages in Oregon, including both production and distribution-related jobs. Over 1,700 of the jobs are production-related.
Movie & TV Production Spotlight
Oregon’s incentives to production include rebates on 20% of a production’s Oregon-based goods and services, and additional cash rebate of up to 16.2% of wages paid to production personnel. The annual cap on rebates is $7.5 million per fiscal year.
Film Office: Oregon Governor's Office of Film & Television
The motion picture and television industry is responsible for 7,484 direct jobs and $232.7 million in wages in Oregon, including both production and distribution-related jobs. Over 1,700 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 18 films and 5 TV series began filming in the state, including: Cell Count, Did You Kiss Anyone, The Discoverers, Everything Will Be Fine, Greenlit, House of Last Things, How the Fire Fell, The Kill Hole, Letters from the Big Man, Population 2, Portland, Shiver, Tandem Hearts, The Wait, Wake Before I Die, The Weather Outside, In My Shoes, Leverage (TV), Little People, Big World (TV), Portlandia (TV), A Walk in My Shoes (TV), and Infidel.
- 2009: 17 key projects began filming in the state, including 12 films and 5 TV series. Includes: Bucksville, Cold Weather, Coraline, Extraordinary Measures, Golf in the Kingdom, Little Blue Pill, Meek's Cutoff, Restless, The River Why, Rogue River, Something Wicked, Train Master II: Jeremiah's Treasure, Ax Men (TV), Leverage (TV), Little People, Big World (TV), and Time Team America (TV).
Oregon’s incentives to production include rebates on 20% of a production’s Oregon-based goods and services, and additional cash rebate of up to 16.2% of wages paid to production personnel. The annual cap on rebates is $7.5 million per fiscal year.
Film Office: Oregon Governor's Office of Film & Television
Pennsylvania
Economic Impact of the Industry
The motion picture and television industry is responsible for 18,181 direct jobs and $756.3 million in wages in Pennsylvania, including both production and distribution-related jobs. Over 5,700 of the jobs are production-related.
Movie & TV Production Spotlight
Under the Film Tax Credit Program, Pennsylvania offers a 25% tax credit to eligible productions (feature films, TV shows and series, and commercials intended for a national audience) that spend at least 60% of their total budget in the Commonwealth.
Film Office: Pennsylvania Film Office
The motion picture and television industry is responsible for 18,181 direct jobs and $756.3 million in wages in Pennsylvania, including both production and distribution-related jobs. Over 5,700 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 34 films and 25 TV projects filmed in Pennsylvania, including Blue Valentine, Law Abiding Citizen, Love and Other Drugs, Unstoppable, The Last Airbender, The Next Three Days, I Am Number Four, Limitless, and It's Always Sunny in Philadelphia (TV).
Under the Film Tax Credit Program, Pennsylvania offers a 25% tax credit to eligible productions (feature films, TV shows and series, and commercials intended for a national audience) that spend at least 60% of their total budget in the Commonwealth.
Film Office: Pennsylvania Film Office
Puerto Rico
Economic Impact of the Industry
The motion picture and television industry is responsible for 2,518 direct jobs and $84.8 million in wages in Puerto Rico, including both production and distribution-related jobs. Over 180 of the jobs are production-related.
Movie & TV Production Spotlight
Puerto Rico provides a 40% rebate on all payments to Puerto Rico residents and 20% on non-residents (subject to a 20% withholding over their PR income). There are no salary caps, but there are minimum spending levels and an overall annual cap on credits for payments to Puerto Rico residents ($50 million, which may increase if the production meets additional requirements).
Film Office: Puerto Rico Film Commission
The motion picture and television industry is responsible for 2,518 direct jobs and $84.8 million in wages in Puerto Rico, including both production and distribution-related jobs. Over 180 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: Over 2009-2010, 6 film and TV projects filmed in Puerto Rico, including Pirates of the Caribbean: On Stranger Tides, Act of Valor, The Losers, Rum Diary, Fast Five, and Eastbound and Down (TV).
Puerto Rico provides a 40% rebate on all payments to Puerto Rico residents and 20% on non-residents (subject to a 20% withholding over their PR income). There are no salary caps, but there are minimum spending levels and an overall annual cap on credits for payments to Puerto Rico residents ($50 million, which may increase if the production meets additional requirements).
Film Office: Puerto Rico Film Commission
Rhode Island
Economic Impact of the Industry
The motion picture and television industry is responsible for 1,473 direct jobs and $52.2 million in wages in Rhode Island, including both production and distribution-related jobs. Over 450 of the jobs are production-related.
Movie & TV Production Spotlight
Rhode Island provides a 25% transferable tax credit for all Rhode Island production related expenditures – including salaries for people working on the ground locally – as well as a non-transferable investor tax credit for Rhode Island residents who invest in projects filmed primarily in Rhode Island. The credits cover eligible films, TV shows, commercials and video games. There is a $15 million annual cap on the total credits approved.
Film Office: Rhode Island Film & TV Office
The motion picture and television industry is responsible for 1,473 direct jobs and $52.2 million in wages in Rhode Island, including both production and distribution-related jobs. Over 450 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 7 films and 3 TV projects filmed in Rhode Island, including Hall Pass, Body of Proof (TV), Belief, Infected, Inkubus, Missing William, Loosies, and The Girl from the Naked Eye.
Rhode Island provides a 25% transferable tax credit for all Rhode Island production related expenditures – including salaries for people working on the ground locally – as well as a non-transferable investor tax credit for Rhode Island residents who invest in projects filmed primarily in Rhode Island. The credits cover eligible films, TV shows, commercials and video games. There is a $15 million annual cap on the total credits approved.
Film Office: Rhode Island Film & TV Office
South Carolina
Economic Impact of the Industry
The motion picture and television industry is responsible for 3,927 direct jobs and $126.9 million in wages in South Carolina, including both production and distribution-related jobs. Over 1,200 of the jobs are production-related.
Movie & TV Production Spotlight
Productions that film in South Carolina can receive up to a 20% cash rebate on in-state employee wages and a 10% cash rebate up to $3,500 on out-of-state employee wages. Out-of-state performing artists (including stunt performers) are eligible for the full 20% cash rebate. Additionally, South Carolina offers up to a 30% cash rebate on in-state supplier expenditures if at least $1 million is spent in the state.
Film Office: South Carolina Film Commission
The motion picture and television industry is responsible for 3,927 direct jobs and $126.9 million in wages in South Carolina, including both production and distribution-related jobs. Over 1,200 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 5 films and 8 TV projects were filmed in South Carolina, including The Bay, Army Wives (TV), King of the Crown (TV), Little Red Wagon, Isopod, and Angel Camouflaged.
Productions that film in South Carolina can receive up to a 20% cash rebate on in-state employee wages and a 10% cash rebate up to $3,500 on out-of-state employee wages. Out-of-state performing artists (including stunt performers) are eligible for the full 20% cash rebate. Additionally, South Carolina offers up to a 30% cash rebate on in-state supplier expenditures if at least $1 million is spent in the state.
Film Office: South Carolina Film Commission
South Dakota
Economic Impact of the Industry
The motion picture and television industry is responsible for 884 direct jobs and $12.0 million in wages in South Dakota, including both production and distribution-related jobs. Over 120 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive for production.
Film Office: South Dakota Film Office
The motion picture and television industry is responsible for 884 direct jobs and $12.0 million in wages in South Dakota, including both production and distribution-related jobs. Over 120 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 2 key projects began filming in the state, including 1 films and 1 TV series: Full Throttle Saloon (Season 2) and The Great Mystery.
- 2009: 2 key projects began filming in the state, including 1 films and 1 TV series: Full Throttle Saloon (Season 1) and Missing Pieces.
No significant tax incentive for production.
Film Office: South Dakota Film Office
Tennessee
Economic Impact of the Industry
The motion picture and television industry is responsible for 11,770 direct jobs and $485.3 million in wages in Tennessee, including both production and distribution-related jobs. Over 3,300 of the jobs are production-related.
Movie & TV Production Spotlight
Tennessee offers a two incentive programs for a total possible rebate of 32% of qualified spending, including a cash rebate equal to 17% of qualified spending and a rebate of 15% of all qualified expenditures, including promotion and advertising, if the production company establishes its headquarters in Tennessee.
Film Office: Tennessee Film, Entertainment & Music Commission
The motion picture and television industry is responsible for 11,770 direct jobs and $485.3 million in wages in Tennessee, including both production and distribution-related jobs. Over 3,300 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 20 films and 6 TV projects filmed in Tennessee, including Country Strong, Water for Elephants, Fall Away, Footloose, Can You Duet (TV), Down Home with the Neelys (TV), and Firebird.
Tennessee offers a two incentive programs for a total possible rebate of 32% of qualified spending, including a cash rebate equal to 17% of qualified spending and a rebate of 15% of all qualified expenditures, including promotion and advertising, if the production company establishes its headquarters in Tennessee.
Film Office: Tennessee Film, Entertainment & Music Commission
Texas
Economic Impact of the Industry
The motion picture and television industry is responsible for 41,269 direct jobs and $1.5 billion in wages in Texas, including both production and distribution-related jobs. Over 7,200 of the jobs are production-related.
Movie & TV Production Spotlight
The Texas Moving Image Industry Incentive Program offers qualifying feature films, television programs, commercials, video games, and stand-alone post-production/finishing projects the opportunity to receive a rebate payment of 5%-17.5% of eligible Texas spending upon completion of a review of their Texas expenditures. There is a per film cap of $2 million.
Film Office: Texas Film Commission
The motion picture and television industry is responsible for 41,269 direct jobs and $1.5 billion in wages in Texas, including both production and distribution-related jobs. Over 7,200 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: Texas has averaged about 100 film and television series productions annually over the past few years. In 2009 and 2010, in total 103 films and 45 TV projects were filmed in Texas, including Transformers: Dark of the Moon, Due Date, True Grit, Spy Kids 4: All the Time in the World, Predators, Machete, The Dry Land, Sironia, and Barney and Friends (TV).
The Texas Moving Image Industry Incentive Program offers qualifying feature films, television programs, commercials, video games, and stand-alone post-production/finishing projects the opportunity to receive a rebate payment of 5%-17.5% of eligible Texas spending upon completion of a review of their Texas expenditures. There is a per film cap of $2 million.
Film Office: Texas Film Commission
Utah
Economic Impact of the Industry
The motion picture and television industry is responsible for 6,432 direct jobs and $157.5 million in wages in Utah, including both production and distribution-related jobs. Over 1,700 of the jobs are production-related.
Movie & TV Production Spotlight
Utah offers up to a 25% rebate or refundable tax credit for films, TV and digital media programs with a minimum spend of $1 million. Another incentive is available for productions with less than $1 million in-state spend, which provides a cash rebate of 15% on qualified spend.
Film Office: Utah Film Office
The motion picture and television industry is responsible for 6,432 direct jobs and $157.5 million in wages in Utah, including both production and distribution-related jobs. Over 1,700 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 31 films and 4 TV series were filmed in Utah, including John Carter of Mars, 127 Hours, Frozen, Guns, Girls and Gambling, Immortality Bites, My Girlfriend's Boyfriend, Dogtown (TV), Snowmen, and Area 51.
Utah offers up to a 25% rebate or refundable tax credit for films, TV and digital media programs with a minimum spend of $1 million. Another incentive is available for productions with less than $1 million in-state spend, which provides a cash rebate of 15% on qualified spend.
Film Office: Utah Film Office
Vermont
Economic Impact of the Industry
The motion picture and television industry is responsible for 1,020 direct jobs and $26.0 million in wages in Vermont, including both production and distribution-related jobs. Over 160 of the jobs are production-related.
Movie & TV Production Spotlight
No significant tax incentive available for production.
Film Office: Vermont Film Commission
The motion picture and television industry is responsible for 1,020 direct jobs and $26.0 million in wages in Vermont, including both production and distribution-related jobs. Over 160 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, four films were shot in Vermont, including Dug Up, Tin Can, The Sparrow and the Tigress, and Breaking the Fall.
No significant tax incentive available for production.
Film Office: Vermont Film Commission
Virginia
Economic Impact of the Industry
The motion picture and television industry is responsible for 11,565 direct jobs and $604.1 million in wages in Virginia, including both production and distribution-related jobs. Over 2,100 of the jobs are production-related.
Movie & TV Production Spotlight
Virginia’s Governor's Motion Picture Opportunity Fund provides a performance-based cash rebate at the Governor’s discretion, taking into consideration length of filming, job creation, trainees hired and goods and services purchased in Virginia. In 2010, productions receiving tax incentives generated an economic impact of $14.2 million.
Film Office: Virginia Film Office
The motion picture and television industry is responsible for 11,565 direct jobs and $604.1 million in wages in Virginia, including both production and distribution-related jobs. Over 2,100 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 18 films and 11 TV projects filmed in Virginia, including Almost Human, Alone Yet Not Alone, Atlantis Down, A Christmas Kiss, Coal (TV), For the Glory, Jefferson (TV), JFK 24 (TV), Kalamity, Lake Effects, The Mechanic, The Unbroken, and The Watermen.
Virginia’s Governor's Motion Picture Opportunity Fund provides a performance-based cash rebate at the Governor’s discretion, taking into consideration length of filming, job creation, trainees hired and goods and services purchased in Virginia. In 2010, productions receiving tax incentives generated an economic impact of $14.2 million.
Film Office: Virginia Film Office
Washington
Economic Impact of the Industry
The motion picture and television industry is responsible for 10,400 direct jobs and $330.8 million in wages in Washington, including both production and distribution-related jobs. Over 2,200 of the jobs are production-related.
Movie & TV Production Spotlight
Washington’s incentives to production include Washington’s designated production-assistance organization, WashingtonFilmWorks, which offers funding assistance of up to 30% of total in-state Qualified Expenditures (including labor and talent who are Washington state residents) to commercial, television and feature film productions selected to be funded by WFW. The production company must meet certain in-state spending thresholds.
Film Office: Washington FilmWorks
The motion picture and television industry is responsible for 10,400 direct jobs and $330.8 million in wages in Washington, including both production and distribution-related jobs. Over 2,200 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 9 movies began filming in the state, including Camilla Dickinson, Grassroots, The Hit List, Judas Kiss, Junk, Knights of Badassdom, Late Autumn, Leap, and The River Sorrow.
- 2009: 9 movies began filming in the state, including The Big Bang, Bucksville, The Details, The Joneses, Little Blue Pill, The Mooring, The Penitent Men, The Ward, and The Wrong Turn at Tahoe.
Washington’s incentives to production include Washington’s designated production-assistance organization, WashingtonFilmWorks, which offers funding assistance of up to 30% of total in-state Qualified Expenditures (including labor and talent who are Washington state residents) to commercial, television and feature film productions selected to be funded by WFW. The production company must meet certain in-state spending thresholds.
Film Office: Washington FilmWorks
West Virginia
Economic Impact of the Industry
The motion picture and television industry is responsible for 1,967 direct jobs and $44.8 million in wages in West Virginia, including both production and distribution-related jobs. Over 100 of the jobs are production-related.
Movie & TV Production Spotlight
West Virginia’s incentives to production include The West Virginia Film Industry Investment Act currently provides for transferable tax credits of up to 31% of qualified in-state spend, for production on eligible feature length theatrical or direct-to-video motion pictures; made-for-TV motion pictures; TV pilots, series, and miniseries; and more.
Film Office: West Virginia Film Office
The motion picture and television industry is responsible for 1,967 direct jobs and $44.8 million in wages in West Virginia, including both production and distribution-related jobs. Over 100 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 4 key projects began filming in the state, including 2 films and 2 TV series. Includes: Romeo Must Hang, Super 8, Coal, and Jamie Oliver's Food Revolution (Season 1).
- 2009: 4 movies began filming in the state: The Deposition, Time Refugees, Unstoppable, and Warrior.
West Virginia’s incentives to production include The West Virginia Film Industry Investment Act currently provides for transferable tax credits of up to 31% of qualified in-state spend, for production on eligible feature length theatrical or direct-to-video motion pictures; made-for-TV motion pictures; TV pilots, series, and miniseries; and more.
Film Office: West Virginia Film Office
Wisconsin
Economic Impact of the Industry
The motion picture and television industry is responsible for 8,168 direct jobs and $216.0 million in wages in Wisconsin, including both production and distribution-related jobs. Over 1,200 of the jobs are production-related.
Movie & TV Production Spotlight
Wisconsin’s production incentives include a refundable individual/corporate income/franchise tax credit equal to 25% of in-state production-related expenditures and a non-refundable wage credit equal to 25% up to the first $250,000 for in-state wages (for salaries up to $250,000). 35% of the total production budget must be spent in Wisconsin. Annual aggregate amount of credits capped at $500,000.
Film Office: Film Wisconsin
The motion picture and television industry is responsible for 8,168 direct jobs and $216.0 million in wages in Wisconsin, including both production and distribution-related jobs. Over 1,200 of the jobs are production-related.
Movie & TV Production Spotlight
- 2009-10: In 2009 and 2010, a total of 13 films were shot in Wisconsin, including: Transformers: Dark of the Moon; No God, No Master; Feed the Fish; House of Purgatory; and Desolation Wilderness.
Wisconsin’s production incentives include a refundable individual/corporate income/franchise tax credit equal to 25% of in-state production-related expenditures and a non-refundable wage credit equal to 25% up to the first $250,000 for in-state wages (for salaries up to $250,000). 35% of the total production budget must be spent in Wisconsin. Annual aggregate amount of credits capped at $500,000.
Film Office: Film Wisconsin
Wyoming
Economic Impact of the Industry
The motion picture and television industry is responsible for 329 direct jobs and $3.7 million in wages in Wyoming, including both production and distribution-related jobs. Over 20 of the jobs are production-related.
Movie & TV Production Spotlight
The Film Industry Financial Incentive (FIFI) program provides a cash rebate for production companies of up to 15% of qualifying motion picture-related expenditures in the state of Wyoming, including post-production and digital effects services. The production company must spend a minimum amount of $200,000 to qualify for a potential rebate percentage between 12%-15%.
Film Office: Wyoming Film Office
The motion picture and television industry is responsible for 329 direct jobs and $3.7 million in wages in Wyoming, including both production and distribution-related jobs. Over 20 of the jobs are production-related.
Movie & TV Production Spotlight
- 2010: 5 movies began filming in the state: Starkweather Documentary, Tree Fight, Deeper, Zoo Miami, and Wolves of Yellowstone.
- 2009: 5 movies began filming in the state: Alchemy, Dawn of Conviction, Jackson Hole: To the Max, Discover the Wild, Houlihan, Re: Session, and Swift. Silent. Deep.
The Film Industry Financial Incentive (FIFI) program provides a cash rebate for production companies of up to 15% of qualifying motion picture-related expenditures in the state of Wyoming, including post-production and digital effects services. The production company must spend a minimum amount of $200,000 to qualify for a potential rebate percentage between 12%-15%.
Film Office: Wyoming Film Office
