|Type of Incentive||Tax credit; non-refundable; transferable; 3 year carry forward|
|Benefit Details||10% of qualified spend in state of $100,000 – $500,000; 15% for spend in state of $500,000 – $1,000,000; 30% credit for spend in state over $1,000,000. Film projects must meet a 50% local principal photography requirement, or 50% of post-production costs within the state, or expends not less than $1,000,000 in post-production costs within the state.|
|Minimum Local Spend||$100,000|
|Loan-Out Company Considerations||Loan outs must register with the Secretary of State. The production company must provide confirmation that the loan out has registered to withhold CT income tax as an employer.|
|Additional Exemptions||Hotel Occupancy Tax Relief Available.
Sales & Use Tax Relief Available.
|Qualified Production Expenditures||Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor. Contact us for more details.|
|Qualified Labor||Resident and Nonresident; Above the Line and Below the Line. Star talent labor limited to aggregate of $20,000,000 and compensation subject to CT tax. Contact us for more details.|
|Film Commission||Office of Film, Television & Digital Media
Connecticut Dept of Economic and Community Development
505 Hudson St
Hartford, CT 06106
George Norfleet, Director