CONNECTICUT

There has been a influx of filmmakers and producers flocking to Connecticut to take advantage of the Constitution State’s diverse landscapes and colorful seasons. Its close proximity to NYC and shared film crew workforce with NYC and New Jersey make this state extremely appealing to producers. Not only do the state’s tax incentives cover motion picture productions but digital animation as well. Producers of the Netflix movie The Good Nurse saw filming potential in the coastal cityscape of Stamford. The small-town charm of Connecticut was also the inspiration for the beloved 1988 Julia Roberts classic Mystic Pizza, where you can still get a slice today.

Incentive Type Transferable, Non-Refundable Tax Credit

Incentive Amount 10-30% for all crew, depending on the production budget

Minimum Spend $100,000-$500,000 (10% credit), $500,000$1M (15% credit), greater than $1M (30% credit)

Bonus N/A

Audit Requirements An audit by a Connecticut-licensed CPA is required

Application Submit a hard copy Eligibility Application to the Department of Economic Community Development (DECD) no later than 90 days after the first qualified production expense or cost has been incurred in Connecticut. Include administration fee and any other required information to be considered complete.

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief Yes

Maine offers attractive film perks including two production incentives. The Wage Rebate offers 10% (nonresidents) and 12% (residents) reimbursement for wages paid to employees during production. The Expense Tax Credit offers a 5% non-refundable/non-transferable tax credit for non-wage production expenses incurred in the Pine Tree State. Maine also does not require sales tax on purchases of most fuel and electricity for film productions. The Leonardo DiCaprio mystery thriller Shutter Island and family drama Cider House Rules utilized the rugged natural beauty of Acadia National Park as an onsite filming location. Maine offers more than mountains and vast wilderness. The steep cliffs overlooking the Atlantic Ocean flank the state’s east coast, boasting miles of memorable filming destinations that could be used as a stand-in for other rugged locations abroad.

Incentive Type Credit/rebate combo

Incentive Amount 12% (residents), 10% (nonresidents)

Minimum Spend $75,000

Audit Requirements None

Application Must provide a projected schedule for pre-production, production and post-production reflecting production will begin 60 days after certification. Applications must be authentic from the department; provide names of principals involved, certificate of insurance, information demonstrating the production is fully financed, and follow all other legislative guidelines.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes

Tax incentives paired with iconic New England charm and the state’s popularity among cinematographers, Massachusetts is known as “Hollywood East” for good reason. The brownstones and old brick pathways of historic Boston and the sleepy coastal magic of Cape Cod beguile producers with authentic old-world character. The Bay State offers abundant stand-in filming opportunities no matter how geographically different from the story’s location. Boston was used as a NYC backdrop for the remake of Ghostbusters. In the 2009 Sandra Bullock rom-com The Proposal, an Alaska seaside family vista overlooking the ocean was filmed in Manchester-By-The-Sea and Rockport on the Cape. More recent projects include CODA, Black Panther 2, Don’t Look Up and City on a Hill.

Incentive Type Transferable, Partially Refundable Tax Credit

Incentive Amount 25%

Minimum Spend $50,000

Audit Requirements For projects over $250,000, an independent audit from a Massachusettscertified CPA is required. Or an AgreedUpon Procedures form can be completed by the production’s CPA

Application Massachusetts has three tax incentives:

• Payroll expense credit

• Productions expense tax credit

• Sales tax exemption

Apply to the Department of Revenue for a Sales Tax Exemption prior to making any purchases in Massachusetts

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief No

Picturesque seaside locations throughout the Ocean State offer prime shooting locations used by revered RISD students and well-known producers alike. The school of design encourages experimental film and photography, so it’s no surprise that the state offers a 30% Musical and Theatrical Production Tax Credit program to those that qualify as an incentive. In the 1990s, Rhode Island caught the attention of the auteur Farrelly brothers for the backdrops of their comedies Dumb and Dumber , Moonrise Kingdom , Hocus Pocus 2 and There’s Something About Mary Television programs like Family Guy and the 1995 NBC drama Providence made Rhode Island a staple of their television shows, catapulting the small state onto televisions around the world.

Incentive Type Transferable, Non-Refundable Tax Credit

Incentive Amount 30%

Minimum Spend $100,000

Bonus N/A

Audit Requirements An audit by an independent Rhode Island certified CPA is required

Application Submit the Initial Application prior to the start of production; begin principal photography no more than 180 days from the start date listed on the initial certification letter

Sales Use Tax Relief No

Hotel Occupancy Tax Relief No

Sunset Date 6/30/2027