United States - Alabama

NameUS - Film Production Activity Tax Credit
FundMaryland Film Office
TypeProduction Incentive
Project typesFeature Films, TV series
Nature of projectFiction, Animation, Documentary
Funding calculation % of QE upto27
Funding calculation info27% for film production activity / Up to 27% for TV series / Aggregate total of tax credits issued in a fiscal year cannot exceed 7.5M USD
Qualifying expenses infoDirect costs must be “incurred while in Maryland” which means for time or use in Maryland / Salary, wages or 'other compensation ' paid to individual are capped at 500 000 USD per person, for the total length of the production activity and not just for time in Maryland / Direct costs must be PRO-RATED based upon the time personnel or materials were IN Maryland and working or used in connection with the film production activity
Nature of fundingSelective
Who can applyNational Production Company
Who can apply infoThe film production company must comply with all applicable Maryland laws, rules, and regulations
Other requirementsPrincipal photography must start within 120 days of receiving Preliminary Tax Credit Certificate or Letter of Intent / Financing completed / Evidence of national distribution
When to apply infoFirst come, first served basis / Incomplete application cannot reapply
RecoupableNot Recoupable
Tax typeTax Credit
Financial supportNational Productions, Coproductions, Foreign Productions
Financial support infoRefundable tax credit
Minimum shooting days infoAt least 50% of the shooting in the State
Minimum local spending infoAt least 500 000 USD of direct costs
Individuals paying income tax inUnited States
OtherExemption from the 6% state sales & use tax is available for certain sales, equipment rentals and services

Contact Details

Name: Jack Gerbes
Phone:+1 800 333 6632