PRODUCTION INCENTIVES > UNITED STATES >

Massachusetts

United States - Alabama

NameUS - Massachusetts Payroll Credit
URLhttps://www.olffi.com/c/USMAT2T
FundMassachusetts Film Office https://www.olffi.com/c/USMAT
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work, Digital content, TV Pilots, Commercials
Nature of projectFiction, Animation, Documentary
Annual budgetSunset date: 2023 / TV series capped at 27 episodes / Multiple episodes of a TV series or multiple commercials for the same client may be aggregated to qualify
Funding calculation % of QE upto25
Funding calculation infoof qualifying aggregate payroll / 1M USD cap for production shooting less than 50% in the state
Nature of fundingAutomatic
Who can applyAnimation/VFX house, National Production Company, Production company registered in the region/state
Who can apply infoProduction companies and loan-outs not domiciled in Massachusetts must register to do business in Massachusetts with the Secretary of the Commonwealth / Production company and/or payroll services company registered with the Department of Revenue for withholding of personal income tax
All year roundYes
When to apply infoCredit application filed after all the Massachusetts production is completed, all vendors are paid, and an audit/AUP, if required, is completed.
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoPayroll Credit
Financial supportNational Productions, Coproductions, Foreign Productions
Financial support infoMassachusetts offers also production credit and tax exemption
Minimum local spending infoMin QE = 50 000 USD during a 12 months period
Individuals paying income tax inMassachusetts
Service companies paying taxes inMassachusetts

United States - Alabama

NameUS - Massachusetts Production Credit
URLhttps://www.olffi.com/c/USMAT3T
FundMassachusetts Film Office https://www.olffi.com/c/USMAT
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work, Digital content, TV Pilots, Commercials
Nature of projectFiction, Animation, Documentary
Annual budgetSunset date: 2023 / TV series capped at 27 episodes / Multiple episodes of a TV series or multiple commercials for the same client may be aggregated to qualify
Funding calculation % of QE upto25
Funding calculation infoof production and pre- and post-postproduction expenses directly related to the Massachusetts production / 1M USD cap for production shooting less than 50% in the state
Nature of fundingSelective
Who can applyNational Production Company, Production company registered in the region/state
Who can apply infoProduction companies and loan-outs that are not domiciled in Massachusetts must register to do business in Massachusetts with the Secretary of the Commonwealth
Other requirementsQualifying MA payroll and production expenses during a consecutive 12-month period must exceed 50% of total project budget OR at least 50% of the production company’s total principal photography days, exclusive of pre- or post-production, must take place in MA
All year roundYes
When to apply infoApplications >= 250 000 USD qualified film credit expenses must include an audit or an Independent Accountant’s Report on Applying Agreed Upon Procedures (“AUP”)
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoProduction/Payroll Credit, Sales Tax Exemption
Financial supportNational Productions, Coproductions, Foreign Productions
Financial support infoMassachusetts offers also tax exemption and payroll credit
Minimum shooting days infoQualifying Massachusetts payroll and production expenses during a consecutive 12-month period must exceed 50% of the total project budget OR At least 50% of the production company’s total principal photography days, exclusive of pre- or post-production, must take place in Massachusetts
Minimum local spending infoMin QE = 50 000 USD during a 12 months period
Individuals paying income tax inUnited States

Contact Details

Name: Lisa Strout
Phone:+1 617 973 8400
Email:lisa.strout@state.ma.us
  
Name: Massachusetts Film
Phone:
Email:mafilminfo@state.ma.us