brought into the state can qualify, provided it is used in the state. By allowing non-residents to qualify, productions can use New York labor and avoid some housing expenses.
Rhode Island: A 25% credit applies to all in-state spending in excess of 0,000, provided 51% of the production is shot in state.
Louisiana: A 25% credit on all expenditures, including non-resident labor, for work done in state and a 35% credit for payroll for Louisiana residents. An additional 40% credit can apply to infrastructure projects.
Tier Two States
North Carolina: A comprehensive tax credit, offsetting purchases, leases in state and wages paid to residents and non-residents for work performed in the state, seemed to put this state in the first tier.
Illinois: A 20% transferable tax credit, for state labor and expenditures, led to an increase in film and television