NEVADA CALIFORNIA

California can attribute its domination in the film industry to its wide array of amenities and services. The state boasts over 800 miles of picturesque coastline views down the coast-hugging Highway 1. The diverse climate of the state allows for a multitude of filming locations, from the vast deserts and grasslands of Southern California to temperate forests of Northern California. Combined with easy access to expert crews, state-of-the-art facilities, and a culture that prioritizes the creation of art, it is no question as to why California is known as the modern-day capital for film production in North America. The biggest film and TV production studios call this state home, including Universal Studios Hollywood, Warner Bros., Columbia Pictures and Marvel Studios. Academy Awardwinning Everything Everywhere All at Once is just one among many productions filmed in California.

Incentive Type Non-Transferable Non-Refundable Tax Credit

Spend 20-25%

Below the Line Residents 20-30%

Below the Line Nonresidents 20-30%

Minimum Spend $1,000,000

Bonus California Tax Credit Program offers bonuses based on the project’s job ratio. These are judged in 3 different categories that may not be combined: out-of-zone filming, visual effects, and music scoring / track recording labor.

Sunset Date 6/30/2025

A desert oasis of moral ambiguity, gambling, vice and unadulterated entertainment has made Las Vegas and Nevada at large a distinguished cultural contributor to the entertainment industry. The locations offered instate provide some of the most contrasting backdrops for any production need. The Las Vegas Strip offers glitz and visual stimulation in its most American form, while 30 miles away, the most bleak environments with otherworldly attributes can be found in lifeless deserts and dried lakebeds.

Recently, local crews have worked with production teams to produce critically acclaimed films and television shows like the Hangover series and Jason Bourne

Incentive Type Transferable Non-Refundable Tax Credit

Spend 15-25%

Above the Line Residents 15-25%

Above the Line Nonresidents 12-17%

Minimum Spend $500,000

Annual Cap $10,000,000

Project Cap $6,000,000