Tax Incentives

Vol. I  ·  No. 2 The State-by-State Dossier Updated April 2026

Where the Cameras Roll & Credits Stack

A complete dossier of film & television production tax incentives across all fifty states — base rates, every uplift broken out, ATL eligibility, caps, and the fine print that decides where America makes its movies.

50 States  ·  Comprehensive Coverage Sources: EP, GreenSlate, Wrapbook, NJEDA, ESD, NCSL, State Film Offices Last Verified: Q2 2026
38
States with Programs
31
Allow ATL Costs
50%
Top Stacked Rate
$2.6B
Combined Annual Caps
ATL Above-the-Line: directors, producers, writers, principal cast
BTL Below-the-Line: crew, technicians, equipment, post
Uplift Bonus % stacked atop the base rate for meeting criteria
Loan-Out Personal services corp. used by talent for tax planning

The Fifty States

Showing 50 of 50
Compiled from public state film office disclosures, Entertainment Partners production incentives database, GreenSlate state-by-state updates, Wrapbook industry guides, NJEDA Film & Digital Media Tax Credit, Empire State Development, the National Conference of State Legislatures, and primary state legislation as of April 2026.
Tax incentive programs change frequently. Verify current terms with the relevant state film office before budgeting. This dashboard is for reference only and does not constitute legal, tax, or financial advice.