Welcome to the final part in our series on tax incentives for filming, packed with a plot twist that will have you on the edge of your seat!
We’re back again with more on state-by-state tax incentives for filming and this time we’re stepping out of the box a bit with the locations. Filmmakers that aren’t interested in places such as New York and California may want to consider other states that offer advantageous tax breaks. If this sort of location is appealing, read on for more about states offering film credits outside of the obvious choices:
4.Louisiana
Matthew McConaughey joked with Garden & Gun that he loved New Orleans because of the film credits and while he may have been laughing when he said it, the statement rings true – Louisiana has plenty to offer productions. Here is more on those Louisiana film credits the actor loves:
A 30 percent transferable credit for in-state expenditures with the potential to increase to 45 percent if the production screenplay is owned by or optioned to qualifying Louisiana companies 12 months prior to the start of production.
A per-project cap of $30 million for credits.
Above-the-line resident and non-resident labor costs count toward the credits.
Additional 10 percent credit for the first $1 million of each Louisiana resident’s payroll.
An additional 15 percent credit for qualifying musical expenditures.
A $300,000 minimum budget.
The credits can be used to offset corporate or individual Louisiana tax liability.
The credits can be redeemed with Louisiana at 85 percent face value, though transferees cannot redeem.
5.Georgia
WGeorgia may be known for its peaches and sports teams named for birds, but it also offers beneficial film credits. Filmmakers consider Georgia for their productions because of tax breaks such as those below:
A 20 percent transferable tax credit.
An additional 10 percent if the production includes the Georgia promotional logo in credits, or other negotiated placements.
A $500,000 project minimum.
Compensation for non-residents included.
The new Ghostbusters car passes through downtown Boston this morning to the movie set on Tremont. pic.twitter.com/fTRy1gwvez
Only In Boston (@OnlyInBOS) July 8, 2015
6.Massachusetts
Production teams continue to make their way to the Bay State for films such as the upcoming “Ghostbusters” movie. Part of the reason is the generous tax credits:
A 25 percent credit that may be used to offset tax liability and redeemed with the state up to 90 percent.
A minimum spend of $50,000.
Non-resident labor qualifies, though with certain requirements – withholding taxes should be paid on qualifying wages.
No annual or production cap.
Only the first 27 episodes of a television series qualify each year.
A sales tax exemption for production expenditures.
For Level 2 films the qualifications are:
Shoot on a set built specifically for the film at a QPF.
At least 75 percent of all work-related expenses must be connected to work completed at the aforementioned QPF.
At least 75 percent of shots outside the QPF must be within New York State or…
…The production should spend at least $3 million on work at the QPF.
Location is a huge factor in the production process. Which state a filmmaking team chooses can alter final expenses significantly.
When Are New Jersey Business Owners Personally Liable for Corporate Debt?
New Jersey personal guaranty liability is a critical issue for business owners who regularly sign contracts on behalf of their companies. A recent New Jersey Supreme Court decision provides valuable guidance on when a business owner can be held personally responsible for a company’s debt. Under the Court’s decision in Extech Building Materials, Inc. v. […]
Commercial real estate trends in 2026 are being shaped by shifting economic conditions, technological innovation, and evolving tenant demands. As the market adjusts to changing interest rates, capital flows, and workplace models, investors, owners, tenants, and developers must understand how these trends are influencing opportunities and risk in the year ahead. Overall Outlook for Commercial […]
One Big Beautiful Bill: New Tip Income Tax Rules Employers & Workers Need to Know
Part 2 – Tips Excluded from Income Certain employees and independent contractors may be eligible to deduct tips from their income for tax years 2025 through 2028 under provisions included in the One Big Beautiful Bill. The deduction is capped at $25,000 per year and begins to phase out at $150,000 of modified adjusted gross […]
One Big Beautiful Bill: New Overtime Tax Rules Employers and Employees Need to Know
Part 1 – Overtime Pay and Income Tax Treatment Overview This Firm Insights post summarizes one provision of the “One Big Beautiful Bill” related to the tax treatment of overtime compensation and related employer wage reporting obligations. Overtime Pay and Employee Tax Treatment The Fair Labor Standards Act (FLSA) generally requires that overtime be paid […]
New York’s FAIR Business Practices Act: What the New Consumer Protection Measure Means for Your Business
In 2025, New York enacted one of the most consequential updates to its consumer protection framework in decades. The Fostering Affordability and Integrity through Reasonable Business Practices Act (FAIR Act) significantly expands the scope and strength of New York’s long-standing consumer protection statute, General Business Law § 349, and alters the compliance landscape for New York […]
How to Reduce Legal Risk as Your New Jersey Business Grows in 2026
For many New Jersey businesses, growth is a primary objective for the New Year. However, it is important to recognize that growth involves both opportunity and risk. For example, business expansion often results in complex contracts, an increased workforce, new regulatory requirements, and heightened exposure to disputes. Without proactive planning, even routine growth can lead […]
No Aspect of the advertisement has been approved by the Supreme Court. Results may vary depending on your particular facts and legal circumstances.
Sign up to get the latest from our attorneys!
Explore What Matters Most to You.
Consider subscribing to our Firm Insights mailing list by clicking the button below so you can keep up to date with the firm`s latest articles covering various legal topics.
Stay informed and inspired with the latest updates, insights, and events from Scarinci Hollenbeck. Our resource library provides valuable content across a range of categories to keep you connected and ahead of the curve.
Let`s get in touch!
Sign up to get the latest from the Scarinci Hollenbeck, LLC attorneys!
