Businesses
Government-funded
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% 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.
Do I qualify?
Answer the questions below for a rules-based self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Minimum qualified production costs: $1M for upstate; lower thresholds in NYC
2.Base credit: 25% of qualified costs in NYC; 35% upstate (outside NYC metro)
3.Post-production credit: 35% of qualified post-production costs
4.Refundable: excess credits are paid in cash
5.Application required before production begins; annual program cap applies
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
10-year complete New York State tax exemption for startups and expanding businesses that locate in tax-free zones on or near participating SUNY, CUNY, and private college campuses. Covers all NY state and local taxes — income, sales, property — for qualifying businesses and their employees.
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.