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
Provides up to 27% transferable income tax credits on qualifying film and TV production expenses in Maryland. Includes a 2% bonus for projects in designated opportunity zones or rural areas.
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 MD spend: $500,000 per project
2.Credit: 25% (27% in opportunity zones or rural areas) of in-state costs
3.Transferable — can be sold to Maryland income tax payers
4.Pre-production application to MD Commerce required
5.Minimum 50% of filming must occur in Maryland
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.