This is a compilation of the top 12 States for Production Incentive Rebates for Advertising Production in 2016.

1. Great States 2016
for Advertising
Production Incentives
direct

2. State Production Incentives for Advertisers
States have expanded their Film Production Incentive
Programs to entice commercial advertisers to shoot in
their state. Production incentives come in the form of
cash rebates or tax credits that can be converted into
dollars.
LGdirect’s Incentive Division was created to give
advertisers access to these funds. Our team, headed
by Howie Markowitz, works with your agencies, cost
consultants, and production companies to create
a strategic plan for cost savings without sacrificing
creativity.
Each state has unique requirements for filing the
application, qualifying expenditures, and distributing
funds. These requirements are nuanced and
require strategic interpretation and application.
LGdirect navigates this complex process for you and
maximizes production dollars back to your brand.

3. direct
Contact Howie Markowitz
h.markowitz@lgdirectco.com
(323) 353-1900 direct
(866) 696-5034 office
The 12 Best State Incentive Programs
for Advertisers in 2016
LGdirect has identified the following state programs
as being the most beneficial to Advertisers’ needs.
The following serves as a guide to the top line
benefits from each of these twelve states followed by
a detailed side-by-side comparison chart.
jump to:
Colorado
Connecticut
Georgia
Hawaii
Illinois
Louisiana
Massachusetts
Minnesota
Ohio
Puerto Rico
Texas
Washington

4. Colorado
Sample Production Credits
The Hateful 8
Furious 7
Identity Theft
The Lone Ranger
• 20% rebate on local Colorado expenditures and
payroll expenditures for work performed in Colorado,
for both in state and out of state residents.
• Minimum spend for commercials is $250,000. If using
a Colorado based production company, the minimum
spend is $100,000.
• Applications must be submitted prior to principal
photography.
• 50% of workforce must be Colorado residents.
20%
Colorado Office of Film,
Television, & Media
www.coloradofilm.org

5. • 10-30% on qualified expenditures.
• Minimum spend for commercials: $100,000.
• Applications can be filed after the start of
production.
• 50% of production days, or 50% of production
spend must occur in Connecticut.
• Celebrity wages are capped at $20 million.
• Production equipment purchased or rented out of
state (i.e., New York) can qualify for the incentive.
• Both resident and nonresident crew and talent
qualify.
• Incentive program is very favorable to celebrity
talent.
30%
Connecticut Office of Film,
Television, and Digital Media
www.ctfilm.com
Connecticut
Sample Production Credits
The Opposite Sex
The Town
The Office

6. Georgia
20%
Sample Production Credits
The Walking Dead
The Hunger Games
Quantico
Ant Man
Constantine
Magic Mike XXL
Georgia Film, Music, &
Digital Entertainment Office
www.georgia.org/fmde
• Offering 20% on qualified expenditures and work
performed in Georgia.
• The minimum spend for commercials is $500,000.
• Crew and talent wages qualify for both in state and
out of state residents qualify.

7. Hawaii
• Offering 20% on qualified expenditures on the
island of Oahu.
• Offering 25% on neighbor Hawaiian islands.
• Minimum spend for commercials is $200,000.
• Qualifying expenditures include cast and crew
wages.
• Both Hawaiian residents and out of state residents
qualify.
• All production equipment and supplies purchased or
rented in Hawaii will qualify.
• Travel that originates or ends in Hawaii will qualify.
Sample Production Credits
Hawaii 5-0 (series)
Aloha
The Spongebob Movie: Sponge Out of Water
Pirates of the Caribbean
The Descendants
Hawaii Film Office
www.filmoffice.hawaii.gov
25%

8. Illinois
• Offering 30% on qualified production expenditures.
• IL resident crew wages qualify.
• IL resident talent sessions and residuals qualify.
• IL based production and post production expenditures
qualify.
• The minimum spend for commercials is $50,000.
• Application must be filed a minimum of 24 hours
prior to filming.
Sample Production Credits
Spiderman 2
Bridesmaids
Gone Girl
Transformers
Batman Begins
30%
Illinois Film Office
www.illinoisfilm.biz

9. Louisiana
• Offering 30% on qualified expenditures, crew and
talent wages.
• Resident and Non-Resident crew and talent qualify.
• Offering 40% on crew and talent who are Louisiana
residents.
• The minimum spend for commercials is $300,000.
• Applicant must be a registered Louisiana company.
• Incentive program is very favorable to celebrity
talent.
30%
Sample Production Credits
Dawn of the Planet of the Apes
Mr. Right
Jurassic World
American Horror Story Freak Show
Astronaut Wives Club
Pitch Perfect 2
NCIS New Orleans
www.louisianaentertainment.gov

10. Massachusetts
• Offering 25% on qualified expenditures.
• Minimum spend for commercials is $50,000.
• 50% of production spend, or 50% of principal
photography must take place in Massachusetts.
• Qualified expenditures include all productions
expenses incurred in Massachusetts.
• Both in and out-of-state crew and talent wages qualify.
• Incentive program is very favorable to celebrity talent.
Sample Production Credits
Ted 2
Olive Kitteridge
The Judge
American Hustle
25%
Massachusetts Film Office
www.mafilm.org

11. • “Snowbate” features a 20 to 25% cash rebate on
qualifying production expenditures.
• Applications must be submitted prior to shoot.
• The minimum spend for commercials is $100,000.
• Out of state crew does not qualify.
• Out of state, above the line talent qualifies with a cap of
$100,000.
• Airfares qualify for the incentive if booked through a
Minnesota travel agent or a Minnesota based airline is
used.
Minnesota
25%
Sample Production Credits
Factotum
Dear White People
A Serious Man
The Big C
Minnesota Film and TV
www.mnfilmtv.org
The “Snowbate”

12. www.ohiofilmoffice.com
25%
• Offering 25% on qualified in-state expenditures and
non-resident wages.
• 35% for Ohio resident wages.
• The minimum spend for commercials is $300,000.
• Qualified expenditures includes equipment, travel,
and post production.
Ohio
Fun Fact:
Ohio is 41% less expensive than the
Los Angeles region, and over 50%
less expensive than Manhattan.

13. 40%
Puerto Rico
• Offering 40% on payments to Puerto Rican residents,
crew and production companies.
• Offering 20% on payments to non-resident crew.
• The minimum spend for commercials is $100,000.
• Applicants must obtain a Pre-Application Conference
Letter prior to production.
• Must submit an application prior to the completion of
shoot.
• $50 million annual program cap. www.puertoricofilm.com
Sample Production Credits
Marvel Agents of Shield
Our Brand is Crisis
Royal Pains (series)
22 Jump Street
Fast and Furious

14. www.gov.texas.gov/film
5%
Texas
• Texas features a grant program of 5%-10%:
5% for commercials with qualified spend
under a $1 million;
10% for productions with qualified spend
over $1 million.
• Additional 2.5% for productions shooting in
“underutilized or economically distressed areas”
• Funding is based on a 2 year budget. Must check for
available funding prior to production.
• The minimum spend for commercials is $100,000.
• Must submit applications art least 5 days prior to
start of production.
• 70% of combined crew and cast must be Texas
residents.
• 60% of principal photography must take place in
Texas.
Sample Production Credits
Boyhood
No Country for Old Men
Spy Kids
Cast Away

15. washingtonfilmworks.org
• Offering a 25% rebate on qualified Washington
expenditures.
• Minimum spend for commercials is $150,000.
• Applications must submit prior to production.
• If production employs 85% of Washington resident labor
wages, 15% of non-resident labor wages will qualify.
• Annual program cap of $3.5 million.
Washington
25%
Sample Production Credits
“Z” Nation
Laggies
Twilight Saga “Eclipse”
Shop Girl

16. Colorado Connecticut Georgia Hawaii Illinois Louisiana
Incentive Applied to
payroll and expenses 20% 10% - 15% - 30% 20% 20%, 25% 30% 30%
Per Project Cap None None None $15,000,000 None $30,000,000*
Annual State Allocation $5,000,000 None $12,500,000 None None $180,000,000*
Minimum Spend
$100,000 CO company,
$250,000 all others $100,000.-$1,000,000. $500,000 $200,000 $50,000 $300,000
Qualified Employees
Residents and non-
residents
Residents and non-
residents
Residents and non-
residents
Residents and non-
residents Residents only
Residents and non-
residents
Salary Cap $1,000,000 $20M aggregate
$500,000 for W2; No cap
1099 none $100,000
$3,000,000; No cap for
loan-outs
Can Loan Out Qualify? Yes Yes Yes Yes Yes Yes
CPA Audit Required? Yes Yes No, but recommended Yes Yes Yes
Special requirements and
restrictions to receive
incentive:
50% of workforce must be
CO residents
Spend min. of 50% of
production days in CT
Airfare will qualify if
purchased through a
Georgia based travel
agency.
A “reasonable” effort
must be made to hire
local crew and talent.
Must provide evidence of
financial, educational, or
workforce development in
Hawaiian film industry
Production must
demonstrate an effort to
hire “diverse” crew.
Production must provide a
“competitive needs”
statement demonstrating
why the Illinois Film Tax
Credit is essential in
choosing Illinois as
location.
Louisiana requires
placement of state logo
on production, or
productions website or
social media profile (i.e.
facebook, instagram,
twitter, youtube)
URL/Website www.coloradofilm.org www.ctfilm.com www.georgia.org/fmde www.filmoffice.hawaii.gov www.illinoisfilm.biz www.louisianaentertainment.gov
page 1 of 2
State Production Incentive Details

17. Massachusetts Minnesota Ohio Puerto Rico Texas Washington
Incentive Applied to
payroll and expenses 25% 20%, 25% 25%, 35%
40%, 20% non resident
cast& crew 5%, 10%, 12.5% 15%-25%
Per Project Cap None $5,000,000 $5,000,000 None Unlimited Unlimited
Annual State Allocation None $10,000,000 $20,000,000 $50,000,000 $32,000,000 biennial $3,500,000
Minimum Spend $50,000
$100,000 (minus
Production Fee) $300,000 $100,000 $100,000 $150,000
Qualified Employees
Residents and non-
residents
Residents and non-
residents
Residents and non-
residents
Resident and non-
residents Resident only
Resident and non-
resident (if resident labor
is 85%+)
Salary Cap $1,000,000
Non-resident ATL talent
100K in credit No None $1,000,000 Non-Residents $50,000+
Can Loan Out Qualify? Yes Yes Yes Yes Yes Yes
CPA Audit Required? Yes
On production over
$1,000,000 CPA required Yes Yes
If receiving more than
$300,000 No
Special requirements and
restrictions to receive
incentive:
50% of production spend,
or 50% of principal
photography must take
place in Massachusetts
At completion projects
must complete the
“Snowbate Expenditure
Report.”
The application fee is .5%
of the estimated tax
credit with a cap of
$10,000. Applications
must include budget,
storyboards, "tax
disclosure" form, and
documentation of
financial ability to
complete the project.
50% of principal
photography must take
place in Puerto Rico
60% of principal
photography must take
place in TX. 70% of cast
and crew must be TX
resident.
Completion Package must
be filed within 45 days of
completion of production
URL/Website www.mafilm.org www.mnfilmtv.org www.ohiofilmoffice.com www.puertoricofilm.org www.texas.gov/film www.washingtonfilmworks.org
page 2 of 2
State Production Incentive Details

18. Contact Howie Markowitz
h.markowitz@lgdirectco.com
(323) 353-1900 direct
(866) 696-5034 office
direct
Currently, there are 32 states with production incentive programs.
States are constantly enacting new legislation, unlocking new
opportunities for commercial production across the nation. We
work with states on tailoring their legislation in order to fit the needs
of advertisers and their agencies.
The twelve states featured in this guide were selected
taking into account not only the monetary return, but also on the
depth of crew, availability of equipment, studios, and talent pool.
These twelve states are home to some of the largest production
assets in the nation.
Contact LGdirect for a rebate quote on your next production.