Tennessee

Tennessee Film Tax Credit

 

Type of Incentive Grant; refundable; non-transferable 
Benefit Details 25% of qualified spend in state 
Project Cap None 
Annual Cap $2,300,000 
Minimum Local Spend $200,000 
Loan-Out Company Considerations None 
Additional Exemptions Hotel Occupancy Tax Relief Available
Fuel Tax Relief Available 
Qualified Production Expenditures Incurred in state; In-State vendors fringes paid for qualified labor. 
Qualified Labor Resident; Above the line and below the line. First $250,000 of each resident is eligible.
Sunset Date None 
Film Commission Tennessee Film, Entertainment and Music Commission
312 Rosa L. Parks Ave
Nashville, TN 37243Bob Raines, Executive Director
tn.film@tn.gov
615.741.3456
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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.