Illinois

Illinois Film Tax Credits

Type of Incentive Tax credit; non-refundable; transferable; 5 year carry forward
Benefit Details 30% of qualified spend in state; plus additional 15% of IL labor spend when hiring residents from economically disadvantaged areas (at least 10.5% unemployment).
Project Cap None
Annual Cap None
Minimum Local Spend $100,000 for productions >30 min; $50,000 for productions <30 min
Loan-Out Company Considerations None
Additional Exemptions Hotel Occupancy 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; Above the Line and Below the Line. Payments to Illinois residents capped at a maximum of $100,000 per resident.  Contact us for more details.
Sunset Date May 5, 2021
Film Commission Illinois Film Office
James R. Thompson Center
100 W. Randolph, 3rd Floor
Chicago, IL 60601Cesar Lopez
Cesar.Lopez@Illinois.gov
(312) 814-3600
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NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.