ILLINOIS

Illinois is one of the most respected production centers in the country. Chicago’s distinct skyline has appeared in global smash-hits like The Dark Knight and Ferris Bueller’s Day Off. Additional blockbusters filmed in the state include Divergent, Home Alone, Groundhog Day and The Blues Brothers. The city attracts billions of dollars in local revenue from the number of productions highlighting Chicago’s gorgeous lakefront to its well-manicured parks. While the city of Chicago is managed by its own film office, the state of Illinois promotes the unique array of locations available. With an eye for diversity, inclusion and opportunity, the state of Illinois provides a plethora of resources to ensure the success of every production.

Incentive Type

Incentive Amount

Transferable Non-Refundable Tax Credit

Tax credit eligibility $50,000 in Illinois production spend for a project less than 30 minutes, $100,000 in Illinois production spend for a project 30 minutes or more.

Minimum Spend 30%

Bonus

Audit Requirements

15% on salaries of individuals that live in an economically disadvantaged area (at least 13.8% unemployment).

CPA must be approved by Illinois Film Office.

Application Applications must be at least 5 business days before the first day of photography. Applications must include a plan outlining goals for diversity in hiring. Commercial production applications filed with the Illinois Film Office 24 hours before filming begins in Illinois

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes

Sunset Date December 31, 2026

Indiana

The Northwest region of the state is home to some of the rarest shorelines of Lake Michigan, protected as a national park in 2019. The sky-scraping dunes lining the shore transport you to another planet, providing a striking background in all seasons. Indiana Caverns is an underground cave system explorable by boat or by foot. Located at the southern tip of the state, it is a remarkable location just five miles off of I-65. Indiana is home to cities big and small, each with a unique flair. Transformers: Dark of the Moon and A Nightmare on Elm Street were just two of many feature films produced in Gary. Throughout the state, you don’t have to travel far to come across some of the most charming small towns in midwestern America.

Since 2009, Ohio has made significant efforts to attract the film and TV industry with a comprehensive tax incentive and the development of multiple regional film offices in Cincinnati, Cleveland, Columbus, Dayton and Hamilton. Each regional commission boasts unique filming locations and easy access to well-trained local crew members. The sky is the limit when it comes to locations in the birthplace of aviation. Of course, Ohio has an abundance of open fields, farms and corn silos –the images that come to mind for most non-Ohioans. But the state’s location databases are full of forest preserves, historic landmarks, amusement parks and urban sprawl.

Incentive Type

Incentive Amount 30%

Minimum Spend Credit is a case-by-case credit that is to be approved by the Director of the Film Office

Bonus

None

Audit Requirements In-office audit will be required

Incentive Type

Non-Transferable Tax Credit

Incentive Amount 30% (residents and non-residents)

Minimum Spend $300,000

Bonus N/A

Audit Requirements

Application A qualified applicant may apply to the Film office for a tax credit. Then they shall be prescribed the form and contents of the application.

Sales Use Tax Relief N/A

Hotel Occupancy Tax Relief Projects of 30 days or more may be exempt from the County Innkeeper’s Tax.

An independent CPA must issue a report to the Director of the Ohio Development Service Agency certifying the production company’s expenditures.

Application Applications are reviewed and awarded in two rounds throughout the year: July 31 and January 31. Ohio requires a nonrefundable application fee equal to one-half percent of the estimated tax credit, up to a maximum of $10,000.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes

Minnesota is the nation’s midway point between New York City and Los Angeles, and its plethora of international and regional airports means that bringing your production to the state is highly accessible. The state’s location guarantees four distinct seasons all marked with their own grandeur. The incredible fall foliage in particular has popped up in many films shot in Minnesota, including The Mighty Ducks , Grumpy Old Men and Purple Rain . The Land of 10,000 Lakes has no shortage of waterfront filming locations, and its comprehensive location database means every production team can easily find the setting they’re looking for.

Nebraska

Nebraska has attracted a variety of filmmakers who want to take advantage of the state’s vast plains (Chloe Zhao’s Nomadland ), cosmopolitan cities (Jason Reitman’s Up in the Air) and welcoming small towns (Alexander Payne’s Nebraska ). A successful grant program passed nearly a decade ago has bolstered Nebraska’s pool of local talent and studio space, and the state’s expansive western half contains untouched state parks and grasslands for distinctly Western vistas.

Incentive Type

Credit/Rebate Combo

Incentive Amount 20-25% (residents and non-residents)

Minimum Spend

Minimum spend varies between the two offered incentives:

Rebate: $100,000

Tax Credit: $1 million

Audit Requirements Projects with expenditures of $1 million or more require a CPA review, paid for my Minnesota Film and TV

Application

Incentive Type Grant

Incentive Amount 20%, up to $400,000 per film

Minimum Spend $1 million in-state

Audit Requirements Project must utilize 50% of Nebraska-based workforce for the duration of the Nebraska production unless a lower percentage was pre-approved by the Nebraska Film Office through a waiver.

Application Applications must be submitted before production begins. Each application is reviewed and funding will be awarded on a case-by-case basis with a max of 25% of projected Nebraska production cost

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief Yes

Hotel Occupancy Tax Relief N/A