25-27% Refundable Tax Credit
Minimum Spend: $500K
Project Cap: None
Compensation Cap: $500K
Minimum Filming Days: 50% of principal photography
25% on qualified expenditures including, but not limited to:
Labor (resident and non-resident)
Travel (in-state and out-of-state)
Shipping (in-state and out-of-state)
Bonus: 2% for qualified TV series, including pilots or miniseries
Screen Credit: Yes
CPA Audit: Yes
Loan-out Registration: No
Program is administered on a first-come, first-served basis. However, priority given to returning episodic series.
Application must be approved before filming begins.