Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
25–40% transferable tax credits for motion picture, TV, and commercial productions spending $300,000+ in Louisiana, one of the most generous film incentive programs in the U.S.
Do I qualify?
Answer the questions below to get an instant self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Minimum in-state spend: $300,000
2.Base credit: 25% of qualified Louisiana expenditures
3.Additional 15% on payroll for Louisiana residents employed on production
4.Transferable: credits may be sold to other Louisiana taxpayers
5.Annual program cap; applications processed through OEID before production
IFO · Illinois
30% transferable tax credit for productions spending $100,000+ in Illinois on film, TV, and commercials, with an additional 15% credit for wages paid to residents of economically disadvantaged areas.
ESD · New York
25–35% refundable tax credits for qualified film and TV productions shooting in New York State, with enhanced benefits for productions outside New York City and post-production work.
AFO · Alabama
25–35% production incentive on qualified Alabama expenditures for film, TV, and commercial productions, with enhanced rates for productions that hire Alabama crew members and spend in rural counties.