• 25% refundable tax credit on direct and post-production expenditures subject to state taxation.
  • No minimum budget or spend requirement.
  • An additional 5% applies to all direct production expenditures made by a TV series with an order of six episodes and that has a budget of $50,000 per episode.
  • For other types of productions, an additional 5% applies to payments for resident crew wages and fringes when a qualifying production facility is used for a minimum number of principal photography days: 10 days when the total budget is less than $30 million or 15 days when the total budget is $30 million or more.

Louisiana

  • 30% tax credit on qualified direct production Louisiana expenditures.
  • Additional 5% tax credit for payroll expenditures to Louisiana residents.
  • No annual cap.
  • Tax credits may be used to offset income tax liability in Louisiana (corporate or personal), sold back to the state for 85% face value, or brokered on the open market.

Georgia

  • 20% across the board, transferable flat tax credit with a minimum of $500,000 spent on qualified production and post production expenditures within the state.
  • Additional 10% tax credit if a production company includes an imbedded Georgia promotional logo in the qualified feature film, TV series, musicvideo or videogame project.
  • Provides same tax credits to all instate and out-of-state labor working in Georgia, plus standard fringes qualify.
  • No limits or caps on Georgia spend.