The application process begins with the submission of a completed application PRIOR to the start of the principal filming, taping or programming of the production.
A list of current incentives can be found here.
Department of Tourism staff will review the application and make a recommendation. The recommendation will include a preliminary estimate on the amount of tax credits for which the claimant is eligible. The Department of Tourism’s Office will:
- Make a positive determination, in which case the applicant will receive an offer letter detailing the terms and conditions of the Department’s proposed participation; or
- Deny the proposal, in which case the applicant will receive a letter outlining the reasons for denial.
There is a non-refundable application fee of two percent of the budgeted production expenditures or $500, whichever is less. The fee must be submitted with the application.
FINAL REPORTING AND RELEASE OF FILM PRODUCTION COMPANY INVESTMENT TAX CREDITS
At the completion of the project and prior to the department approving the release of any tax credits, a final project report must be submitted to the Department of Tourism. The final report must document that the estimated eligible expenditures set forth in the producer’s application documents and agreed to by the parties were incurred by the producer to either establish or operate a film production company and are eligible for release.
The final report must include a statement signed by the producer or principal officer of the claimant attesting to the accuracy of the expenditures set forth in the final report.
If requested by the department, the producer agrees to make available for inspection all documents (or copies) necessary to confirm the expenditures set forth in the final report.