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Updates by Jurisdiction

U.S. Updates

For more information on incentives in each state, visit the Production Incentives map on our website and click on the state of interest.

The Legislature began a ten-day special session on Tuesday, May 22, after the Governor vetoed the state budget. The following two bills have been introduced, which would impact that state’s film tax credit.

HB 7, which would:

  • Lower the annual issuance cap from $150M to $75M
  • Lower the annual redemption cap from $180M to $90M
  • Lower the per project cap from $20M to $10M
  • Lower the episodic cap from $25M to $12.5M

HB 8, which would:

  • Lower the annual issuance cap from $150M to $112.5M
  • Lower the annual redemption cap from $180M to $135M
  • Lower the per project cap from $20M to $15M
  • Lower the episodic cap from $25M to $18.75M

The special session must end by June 4.

SB 1154 has been enacted, which:

  • Allocates $8M for fiscal year 2019 (available on July 1, 2018); $11M for FY 2020, $14M for FY 2021, $17M for FY 2022, and $20M for FYs 2023 and each FY thereafter
  • Alters the definition of “film production activity” to include each season of a TV series and exclude infomercials, digital, animation, and multimedia projects
  • Removes salaries, wages, and other compensation for writers, directors, or producers as qualified spend
  • Lowers the minimum spends amount from $500K to $250K
  • Authorizes a Maryland small or independent film entity to qualify as a film production entity
  • Prohibits the Secretary of Commerce from issuing tax credit certificates in excess of $10M for a single film production
  • Requires the Secretary of Commerce to make 10% of the credit amount authorized available to Maryland small film entities

HB 1738 is eligible for the Governor’s signature, which would transfer the division of Film and Digital Media to the division of Travel and Tourism in the Department of Business and Economic Affairs.

AB 10768 and SB 8465 were introduced, which would extend the Empire State Commercial Production Tax Credit until January 1, 2024.

SB 1560 was enacted, which extends the Tennessee Film, Entertainment, and Music Commission for four years until June 30, 2022.

SB 2236 was enacted, which adds computer generated imagery, interactive digital media, and stand-alone post-production scoring and editing to the definition of qualifying productions.

International Updates

For more information on incentives around the world, visit our website and click on the country of interest.

The Australian Government has announced it will provide AUS$140M ($105M) over four years from 2019-2020 through the Location Incentive Program to attract international investment that will sustain Australian jobs in the film production and related industries. This funding will complement, and is additional to, the Government’s existing Location Offset tax rebate. Details and guidelines will be released prior to July 1, 2018.

Brazil’s government will power up its support for animation, gender equality, and foreign shoots. The government plans to invest around $3M per movie into five animated features each year, rather than offering rebates or tax credits. (See Variety)

The Greek government has introduced a 25% cash rebate it hopes will attract foreign film productions. A total of €450M ($547M) has been allocated for the new program over the next six years, offering productions a 25% rebate on all qualifying local spend, with a minimum spend of €100K (around $122K), and a €5M (around $6.1M) project cap. (See Hellenic Film Commission)

The Saudi Film Council announced the launch of several key programs that will benefit local filmmakers and film industry development in the Kingdom, as well as international filmmakers, production companies, and studios. The new incentives are expected to have a positive impact on production growth with a newly established 35% baseline cash rebate program. (See Center for International Communication)

EPFS Locations Spotlight

EP Financial Solutions is a primary contributor to Variety’s “Artisans” Feature, spotlighting various filming locations around the world. Here are the locations we have covered in recent weeks.

In addition to states, several U.S. cities also offer incentives to lure producers. One of them, San Antonio, home of the Alamo, boasts an array of unique locations, including its bustling River Walk attraction, colonial Spanish architecture, and an arts district. San Antonio also delivers a 7.5% rebate that’s stackable with a Texas cash grant of up to 22.5%.

The incentive is available through the San Antonio Film Commission. There are no permit fees for shooting in more than 250 city-owned properties. Plus the commission offers help with location scouting, government liaison services, crew and resource information, and casting calls.

DISCLAIMER: These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and therefore this information may have been revised. Please contact your legal or tax advisors to confirm any laws or the effect of incentives on your project. For updates and more information, please visit our website at

Providing links to other sites shall not be construed as an endorsement by Entertainment Partners of the linked websites or the opinions expressed on such websites.