Climate Friendly - Carbon Negative Media Development

Incentive tax credit programs are government initiatives that provide financial incentives to encourage film production or other industry activity within a particular jurisdiction. These programs exceed a billion dollars per year in the United States and are typically administered by the federal or state governments to attract film production or other companies to the region by offering tax credits or rebates on development or production-related expenditures.

Tax credit programs vary by jurisdiction, but they generally work by providing a percentage of investment back to the company in the form of a tax credit. This credit can then be used to offset taxes owed to the government or in some cases may be sold to a third party. The percentage of the tax credit varies depending on the jurisdiction, but it can range from 20% to 40% of eligible production expenses, such as salaries, equipment rentals, and location fees.

To be eligible for a film tax credit, production companies must meet certain criteria, such as spending a certain percentage of their budget within the jurisdiction or hiring a certain percentage of local crew and talent. They must also apply for the credit before or during production and submit documentation to prove their expenses.

These are the current tax incentives or grants available for film production in each state:

1. Alabama - Offers a 25% refundable tax credit on all qualified production expenditures, with an additional 35% for resident payroll.
2. Alaska - Offers a tax credit of up to 44% on qualified production expenditures, with an additional 10% for local hires.
3. Arizona - Offers a tax credit of up to 20% on qualified production expenditures.
4. Arkansas - Offers a tax credit of up to 20% on qualified production expenditures, with an additional 10% for Arkansas expenditures.
5. California - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 5% for productions that film outside of the Los Angeles zone.
6. Colorado - Offers a tax credit of up to 20% on qualified production expenditures, with an additional 5% for productions that film outside of the Denver metropolitan area.
7. Connecticut - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 10% for infrastructure expenses.
8. Delaware - Offers a grant of up to 20% on qualified production expenditures.
9. Florida - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 5% for productions that film in an underutilized area.
10. Georgia - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 10% for promotional activities.
11. Hawaii - Offers a tax credit of up to 20% on qualified production expenditures, with an additional 5% for neighbor island expenditures.
12. Idaho - Offers a tax credit of up to 20% on qualified production expenditures.
13. Illinois - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 15% for local labor expenditures.
14. Indiana - Offers a tax credit of up to 35% on qualified production expenditures, with an additional 15% for Indiana hires.
15. Iowa - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 5% for Iowa hires.
16. Kansas - Offers a tax credit of up to 30% on qualified production expenditures.
17. Kentucky - Offers a tax credit of up to 35% on qualified production expenditures, with an additional 5% for Kentucky expenditures.
18. Louisiana - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 5% for Louisiana expenditures.
19. Maine - Offers a tax credit of up to 22% on qualified production expenditures.
20. Maryland - Offers a tax credit of up to 27% on qualified production expenditures, with an additional 5% for Maryland expenditures.
21. Massachusetts - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 5% for productions that film outside of the Boston area.
22. Michigan - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 27% for Michigan hires.
23. Minnesota - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 5% for Minnesota hires.
24. Mississippi - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 5% for Mississippi expenditures. 
25. Missouri - Offers a tax credit of up to 35% on qualified production expenditures, with an additional 10% for Missouri expenditures.
26. Montana - Offers a tax credit of up to 20% on qualified production expenditures, with an additional 10% for Montana hires.
27. Nebraska - Offers a tax credit of up to 30% on qualified production expenditures.
28. Nevada - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 5% for Nevada hires.
29. New Hampshire - Offers a tax credit of up to 35% on qualified production expenditures, with an additional 10% for New Hampshire expenditures.
30. New Jersey - Offers a tax credit of up to 35% on qualified production expenditures, with an additional 2% for Atlantic City productions.
31. New Mexico - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 5% for New Mexico expenditures.
32. New York - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 10% for upstate and Long Island productions.
33. North Carolina - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 5% for North Carolina hires.
34. North Dakota - Offers a tax credit of up to 25% on qualified production expenditures.
35. Ohio - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 10% for Ohio hires.
36. Oklahoma - Offers a tax credit of up to 37% on qualified production expenditures, with an additional 2% for Oklahoma music.
37. Oregon - Offers a tax credit of up to 20% on qualified production expenditures, with an additional 16.2% for Oregon hires.
38. Pennsylvania - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 5% for Pennsylvania expenditures.
39. Rhode Island - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 10% for Rhode Island hires.
40. South Carolina - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 10% for South Carolina expenditures.
41. South Dakota - Offers a tax credit of up to 30% on qualified production expenditures.
42. Tennessee - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 2% for music productions.
43. Texas - Offers a tax credit of up to 22.5% on qualified production expenditures, with an additional 5% for Texas expenditures.
44. Utah - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 20% for Utah hires.
45. Vermont - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 10% for Vermont expenditures.
46. Virginia - Offers a tax credit of up to 15% on qualified production expenditures, with an additional 5% for Virginia expenses and 10% for Virginia residents.
47. Washington - Offers a tax credit of up to 30% on qualified production expenditures, with an additional 15% for Washington residents.
48. West Virginia - Offers a tax credit of up to 31% on qualified production expenditures.
49. Wisconsin - Offers a tax credit of up to 25% on qualified production expenditures, with an additional 15% for Wisconsin hires.
50. Wyoming - Offers a grant of up to 15% on qualified production expenditures.