Massachusetts Film Incentive Program

MASSACHUSETTS FILM INCENTIVE PROGRAM HIGHLIGHTS

MA-film-tax-incentive-briefSince establishing the credit in 2006, over 1,000 productions have been filmed in Massachusetts, including recent Academy Award winners Manchester by the Sea and Spotlight.

The Massachusetts Film Incentive Credit is a 25% payroll credit and 25% production credit. A project that spends more than $50,000 in Massachusetts qualifies for the payroll credit. A project that spends more than 50% of their total budget or at least 50% of their principal photography days in Massachusetts qualifies for the production credit.

Qualified Production Expenditures

Qualified production expenditures include purchases, rentals, resident labor and nonresident labor incurred in Massachusetts. There is no project cap and the credit is refundable equal to 90% of the credit earned.

To learn more on Massachusetts’ regulations and requirements, contact a KPM specialist today.