NEW YORK PENNSYLVANIA

New York State offers incredible tax incentives to filmmakers, for instance an additional 10 percent tax credit for any qualified labor expenses if filming is shot in certain upstate New York counties. The unique and multifaceted state has a cornucopia of diverse filming locations that can double as almost any recognizable geographic locale. The New York State Governor’s Office of Motion Picture & Television Development (MPTV) offers an online location library with over 32,000 pictures from around the comprehensive state to make scouting locations easier. From the rugged Adirondack Mountains and Finger Lakes wine country to the vibrant Big Apple and beyond, New York can suit scripts of any flavor.

Incentive Type Non-Transferable Refundable Tax Credit

Incentive Amount 25-35% (below the line residents and nonresidents), N/A (above the line residents and non-residents)

Minimum Spend $250,000 - $1 million

Bonus Productions with budgets over $500,000 may receive an additional 10% tax credit on qualified labor expenses in certain upstate N.Y. counties

Application Submit a completed application before principal photography and production begins within 365 days

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief No

Sunset Date January 01, 2029

Two major Pennsylvania cities, Philadelphia and Pittsburgh, have been used for countless movies and TV series like the original Night of the Living Dead and the iconic Rocky . Director M. Night Shyamalan’s Glass and the popular Apple TV+ series Servant chose historic Philadelphia for their settings. Pennsylvania’s impeccably versatile environment provides myriad backdrops for Oscar-worthy results including famous churches, diners and theaters. With abundant state parks and iconic cityscapes, it’s no wonder director John Hillcoat chose Presque Isle to film parts of the post-apocalyptic Cormac McCarthy adaptation The Road in 2009. Enticing tax incentives draw producers and filmmakers here for another good reason: fee-free filming locations on state-owned land.

Incentive Type Transferable Non-Refundable Tax Credit

Incentive Amount 25-30%

Minimum Spend N/A

Bonus 5% of the qualified film production expenses incurred by the taxpayer if the taxpayer films a feature, television film or television series in a qualified production facility

Audit Requirements CPA audit for approved Film Tax Credit projects of $100,000 or more. For projects less than $100,000, an Agreed-UponProcedures report is required

Application Submit a completed application package for a 2% of 25% estimated expenditure fee no sooner than 90 days before the principal start date

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes