UNITED STATES OF AMERICA FILMING INCENTIVES

MEDIA Tax Credit

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend20.00
Financial cap per production-
Do I have to register/set up a company?No
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - The 20% transferable income tax credit on production expenditures in the state with additional amounts that can increase the credit up to 35% of the production company's base investment in the tax year. There include • 25% of compensation for MT resident crew • 15% of compensation for non-MT resident crew • 20% of above-the-line compensation (actor, director, producer, writer) •30% of compensation paid to student enrolled in a MT college/university who works on the production for college credit • 10% of payments to MT colleges/universities for stage, equipment, rentals, or location fees for filming on campus • 10% of all in-studio facility/equipment that rents a studio for 20 days or more • 5% of expenditures in an underserved county • 5% for using "Film MONTANA" screen credit • 25% of post-production wages

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