• Qualifying projects are eligible to receive a cash grant up to 22.5% of eligibleTexas spending.

Program Qualifications

• Minimum eligible Texas spending of $250,000 for film and television projects($250,000 per season for episodic television series).
• At least 60% of production, days must be completed in Texas.
• At least 70% of the total number of paid crew must be Texas residents.
• At least 70% of the total number of paid cast, including paid extras, must be Texas residents.

Underutilized & Economically Distressed Areas Incentive

• Projects that complete at least 25% of their total production days in underutilized or economically distressed areas of Texas may receive 2.5% additional incentive percentage to a base incentive rate.

Underutilized Areas

• An underutilized area of Texas is a metropolitan area that receives less than 15% of total film and television production in the state during a fiscal year.
• Underutilized areas include Houston, San Antonio, El Paso, or any other urban, suburban or rural area more than 30 miles from Austin or Dallas City Hall. The 30-mile zones of Dallas and Austin, within the green circle on the maps below, are not considered underutilized.

Louisiana Incentives 

Motion Picture Production Program
For a complete overview of changes made in 2017, click here.

For applications received on or after July 1, 2017, Louisiana's Motion Picture
Production Program, statutorily known as Motion Picture Production Tax Credit,
provides motion picture productions up to a 40% tax credit on total qualified in-state
production expenditures, including resident and non-resident labor. For productions
that opt to do VFX in Louisiana, there is also an additional 5% credit on the VFX
spend if at least 50% of the VFX budget is expended for services performed in
Louisiana by an approved QEC, or a minimum of $1 million in qualified VFX
expenditures are made in Louisiana.

$50,000 minimum in-state expenditure requirement for Louisiana screenplay
productions. $300,000 minimum in-state expenditure requirement on all other eligible productions.

The maximum amount of credits that can be issued is $150 million per fiscal year. The
maximum amount of credits that can be claimed is $180 million per fiscal year.
Tax credits may be used to offset personal or corporate income tax liability in
Louisiana.

Tax credits may be transferred back to the State for 90% of face value (requires a 2%
transfer fee which results in an 88% net).

Application Process

• Complete application form online. In order for the application to be considered
  received, ALL information and fees (application and expenditure verification report deposit) must be submitted.
• If approved, LED issues Initial Certification.
• Track production project's expenses.
• Submit a cost report to the office online.
• An expenditure verification report is performed by an independent CPA selected by Office of Entertainment Industry Development.
• If approved, LED issues Final Certification for the amount of the tax credit.
• Claim credits on Louisiana tax return or elect transfer back to State for 90 percent of face value (requires a 2% transfer fee which results in an 88% net).

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Georgia Incentives

Eligible projects include: feature films; television films, pilots or series; televised
specials; televised commercials; and music videos that are distributed outside of
Georgia. The $500,000 annual minimum expenditure threshold can be met with one
project or the total of multiple projects aggregated in a single tax year.

Only production companies are eligible to apply. Production companies do not have
to be incorporated or headquartered in Georgia or hold a Georgia bank account to
qualify for the tax credit.

For a project to be eligible for the 20% transferable tax credit, the Georgia
Department of Economic Development (GDEcD) must certify the project.
Certification for live-action projects will be through the Georgia Film Office.
Certification may be applied for within 90 days of the start of principal photography
but before the end of principal photography. The best time to submit the application
is when the project is green-lit, fully funded, and ready to open a production office.

Once the project meets the criteria for certification, the production company will
receive a certification letter from GDEcD. The base certification letter will be
awarded at the 20% level. For feature film, television films, pilots or series; televised
specials, documentaries; and music videos the production company will receive an
additional certification letter when the production company has distributed the project
and met the 10% GEP Logo Uplift requirements. If the project does not begin
filming within thirty (30) days of the date of the certification letter, amendments to
the application must be made in writing to GDEcD.

Projects eligible for the 10% Georgia Entertainment Promotion (GEP) Logo Uplift
tax credit, which is a 10% uplift on the base tax credit earned for approved projects
that include an embedded Georgia logo within the completed project as legislated in
the Georgia Code Section 48-7-40.26, and a link to www.exploregeorgia.org/film on the project’s promotional website, or completes Alternative Marketing Opportunities of equal or greater marketing value to the State; that have been pre-approved by GDEcD , and will be commercially distributed in multiple markets within five (5) years from the date that the first Base Certification Letter issued. Both logo requirements and Alternative Marketing Opportunities must be for the life of the project, beginning with any public screening.

The decision, which is final, is whether to include the GEP Logo or pursue the
Alternative Marketing Opportunity must be made when the production company
submits the 10% GEP Logo Uplift application. The GEP Logo cannot be used in a
project without prior approval of GDEcD.

For the 10% Georgia Entertainment Promotion Logo Uplift certification to be
awarded, the production company must submit a completed GDEcD-D form when
the project is distributed.

Qualified expenditures include materials, services and labor. The credit applies equally for Georgia residents and non-residents. There is a salary cap of $500,000 per person, per production, when the employee is paid by “salary,” which is defined as being properly paid by W2. If the production company pays an individual for services as a loan-out, as a personal services contract, or a 1099 individual meets the criteria for a loan-out, in 2021 5.75% Georgia income tax must be withheld and remitted by the
production company.

The income tax credit may be used against Georgia income tax liability or the
production company’s Georgia withholding, or it can be sold or transferred to one or
more Georgia taxpayers.

Once the base investment requirement has been met, the film tax credit can be
claimed after the audit (if required) when a Georgia tax return is filed. Attach the
following to the Georgia tax return:

• The certification letter
• Description of qualified production activities and expenditures proving the
  base investment has been met
• A list of employees including names, Social Security numbers and Georgia wage
• Completed GDOR FORM IT-FC