3 mar. 2015

Guía de estímulos fiscales estadounidenses para el cine (por estados)

by Rebecca Sun and Rebecca Ford
Alabama
Incentive: 25% of expenses (35% for resident labor). Minimum spend: $500,000

Alaska
Incentive: 30%, plus 20% for resident labor, 6% rural filming, 2% filming from Oct. 1 to March 30. Minimum spend: $75,000

Arkansas
Incentive: 20%, plus 10% for below-the-line resident labor. Minimum spend: $200,000

California
Incentive: 20% (25% for indie films), plus 5% for specified expenditures. Minimum spend: $1 million

Colorado
Incentive: 20%. Minimum spend: $100,000 for Colorado-based production company, $1 million for out-of-state production company

Connecticut
Incentive: 10% (for $100,000-$500,000 in-state expenses), 15% ($500,000-$1 million), 30% ($1 million-plus). Minimum spend: $100,000

District of Columbia
Incentive: 42% (taxed production expenses, 21% (untaxed production expenses), 30% (below-the-line resident labor). Minimum spend: $250,000

Florida
Incentive: 20%, plus 5% for offseason, 5% family-friendly, 5% underutilized region, 5% facility, 15% student/recent grad. Minimum spend: $625,000 ($100,000 for indie film)

Georgia
Incentive: 20%, plus 10% for screen credit. Minimum spend: $500,000

Hawaii
Incentive: 20% (Oahu), 25% (neighbor islands). Minimum spend: $200,000

Illinois
Incentive: 30%, plus 15% for residents from underemployed areas. Minimum spend: $100,000

Kentucky
Incentive: 20%. Minimum spend: $500,000

Louisiana
Incentive: 30%, plus 5% for first $1 million of resident labor. Minimum spend: $300,000

Maine
Incentive: 5% tax credit; 10% rebate for nonresident labor, 12% on resident labor. Minimum spend: $75,000

Maryland
Incentive: 25%. Minimum spend: $500,000

Massachusetts
Incentive: 25%. Minimum spend: $50,000

Michigan
Incentive: 25%, plus 3%-10% for qualified facilities. Minimum spend: $100,000

Minnesota
Incentive: 20% (productions under $1 million in metro areas), 25% (above $1 million or at least 60% outside metro areas). Minimum spend: $100,000

Mississippi
Incentive: 25% (30% for resident cast and crew), plus 5% for U.S. veterans. Minimum spend: $50,000

Nevada
Incentive: 15% (12% nonresidents), plus 2% if crew is more than 50% residents, 2% outside Clark County. Minimum spend: $500,000

New Jersey
Incentive: 20%. Minimum spend: $0

New Mexico
Incentive: 25%, plus 5% for resident crew wages if filming at least 10 days at qualified facilities. Minimum spend: $0

New York
Incentive: 30%, plus 10% for below-the-line wages in select upstate counties for productions over $500,000. Minimum spend: $0

North Carolina
Incentive: 25% of expenses (capped at $5 million). Minimum spend: $5 million

Ohio
Incentive: 25% (35% for resident labor). Minimum spend: $300,000

Oklahoma
Incentive: 35%, plus 2% if more than $20,000 spent on music created in-state. Minimum spend: $50,000

Oregon
Incentive: 20% on goods and services; 10% on wages, plus 6.2% for productions over $1 million. Minimum spend: $750,000

Pennsylvania
Incentive: 25%, plus 5% for projects intended for national audiences and filmed at qualified facilities. Minimum spend: 60% of budget incurred in-state

Puerto Rico
Incentive: 40% (20% for nonresident labor). Minimum spend: $100,000

Rhode Island
Incentive: 25%. Minimum spend: $100,000

South Carolina
Incentive: 20% (25% for resident labor, 30% for in-state vendor expenses). Minimum spend: $1 million

Tennessee
Incentive: 25% of resident labor and in-state vendor expenses. Minimum spend: $200,000

Texas
Incentive: 5% (for $250,000-$1 million films), 10% ($1 million-$3.5 million), 20% ($3.5 million-plus), plus 2.5% for underutilized or economically distressed areas. Minimum spend: $250,000

Utah
Incentive: 20%, plus 5% for a) $1 million-plus films with 85% resident cast and crew, or b) $7.5 million films with 70% resident cast and crew, 51% rural spend or significant Utah promotion.Minimum spend: $200,000

Virginia
Incentive: 15% (20% for economically distressed areas), plus 10% resident labor (for $250,000-$1 million films) or 20% resident labor ($1 million-plus). Discretionary grant also available.Minimum spend: $250,000 (no minimum for grant)

Washington
Incentive: 30% (15% for nonresident labor). Minimum spend: $500,000

West Virginia
Incentive: 27%, plus 4% if employing at least 10 residents full time. Minimum spend: $25,000

Wyoming
Incentive: 12% (13% for in-state props and product placement, 14% in-state behind-the-scenes footage, 15% Wyoming-set storyline). Minimum spend: $200,000

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