Getting the Most Bang for Your Buck – The Top 7 States to Shoot in by Production Incentives
No Program Cap, Expires January 2023
Incentive: Twenty-five percent production and 25 percent payroll credit for qualified spends in state with a $50,000 minimum spend.
Special Notes: Fifty percent of principal photography or production expenses must be in-state. Added bonus is the sales tax exemption. Credits can be used for up to five tax years.
SSN Insight: Massachusetts’ robust program is due in no small part to its lack of cap—just in 2012, the state paid out $78 million. In 2011, nine productions were shot there, a figure that surged to 23 in 2013; this year there have already been 22 productions. A host of Oscar-nominated films have been shot there, including American Hustle, Ted, and Captain Phillips. In addition, Massachusetts has an excellent crew base of 4,500 professionals, and the $41 million Boston-adjacent New England Studios has four 18,000 square-foot soundstages and Wi-Fi networks with speeds up to 10 GB—the highest in the industry.