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
25–35% 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.
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 qualifying in-state spend: $500,000
2.Base incentive: 25% of qualified Alabama production costs
3.Additional 5% for hiring Alabama residents for 50%+ of crew positions
4.Additional 5% for productions in rural counties
5.Incentive can be taken as tax credit or cash rebate depending on production structure
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.
MDA · Mississippi
25% rebate on qualified Mississippi production expenditures for film, television, and commercial projects spending at least $50,000 in the state, with enhanced incentives for productions using Mississippi talent.