Type of Incentive Tax credit; refundable; non-transferable
Benefit Details 25% of qualified spend in state for film; 27% of qualified spend in state for television series. At least 50% of total filming must be done in state.
Project Cap None
Annual Cap $5,000,000 for FY 6/30/2018
Minimum Local Spend $500,000
Loan-Out Company Considerations Subject to all state withholding requirements. Production company must provide film office with list of all loan-out companies paid in connection with the film.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line; Individuals receiving wages exceeding $500,000 are excluded from qualified spend.
Sunset Date None
Film Commission Maryland Film Office
401 East Pratt Street, 14th Floor
Baltimore, MD 21202Jack Gerbes