Incentive snapshot
Short summaries of the incentive status we found on official or legislative pages, checked 2026-10-17. Incentives are for production companies with qualifying budgets; they do not pay property owners. Programs change often, so confirm with the state.
| State | Status | Summary | Sources |
|---|---|---|---|
| Massachusetts | Active (as described on state pages) | 25% payroll credit and 25% production-expense credit, plus a sales-tax exemption. Payroll credit needs at least $50,000 of Massachusetts production expenses in a consecutive 12-month period; the production credit also needs Massachusetts expenses over 75% of total or at least 75% of shoot days in Massachusetts. The state film office says Massachusetts General Laws and Department of Revenue directives prevail over its summary. | source 1 source 2 |
| Connecticut | Active; 2026 changes | Standard credit: 10% ($100,000-$500,000 of eligible costs), 15% ($500,000-$1,000,000) or 30% ($1,000,000+), $100,000 minimum. A 2026 law extends the 92% redemption rate for sales-and-use-tax use of transferred credits through income year 2027, and adds a 30%-50% extra credit for productions shooting at least 20 days in Bridgeport, Hartford or New Haven for income years 2027 and 2028 (effective July 1, 2027, capped at $1.5 million in total). | source 1 source 2 |
| Rhode Island | Active (sunset July 1, 2029 per state FAQ) | 30% transferable credit on state-certified production costs; generally $100,000 minimum Rhode Island spend and 51% of principal photography days in Rhode Island. $20 million annual cap shared with the musical/theatrical credit; $7 million per-project cap (waiver possible). | source 1 source 2 |
| New Hampshire | No statewide film tax credit found | We found no active New Hampshire film tax-credit program. Senate Bill 286 (2025), which would have created an Office of Film and Creative Media and film credits, is recorded as having died on the table (Oct 31, 2025). Confirm current status with the state. | source 1 source 2 |
| Vermont | No state incentive; small private pilot grant | Vermont's former film production incentive statutes were repealed in 2011. A private $50,000 pilot grant (awards of $5,000-$10,000) by Film in Vermont and Vermont Production Collective accepted applications June 15 to July 21, 2026. | source 1 source 2 source 3 |
| Maine | 2026 pilot reimbursement grant (limited funds) | The 2026 Film in Maine Reimbursement Grant Pilot requires at least $1,000,000 of qualifying Maine labor and non-payroll spend on a single project; 25% reimbursement for Maine-resident labor and non-payroll spend, 20% for non-resident labor (first $75,000 per person); about $700,000 total budget, up to $350,000 per project, contingent on funds. A separate 5% non-wage income-tax credit worksheet exists for certified productions with $75,000+ of expenses. | source 1 source 2 source 3 |
| Arizona | Active; appeal pending (oral argument set for Nov 4, 2026) | Motion Picture Production Program: a refundable tax credit on qualified Arizona production costs. Base credit 15% up to $10 million of costs (no minimum spend), 17.5% from $10 million to $35 million and 20% above $35 million, plus 2.5% uplifts for Arizona resident below-the-line labor and for using a Qualified Production Facility. Annual allocation $125 million for calendar years 2025-2043 ($100 million facility, $25 million practical location). Productions apply for pre-approval, must begin production within nine months, and pay a 1% application fee (capped at $100,000) plus a 1% administrative fee. The Arizona Capitol Times reported on May 27, 2026 that the Goldwater Institute, after losing in the trial court, was asking the Arizona Court of Appeals to strike the credits down. The Institute's case page (checked October 19, 2026) lists oral argument in the Court of Appeals on November 4, 2026; confirm current status before relying on it. | source 1 source 2 source 3 |
Elsewhere in the news: some other states have paused or reshaped programs this year (for example North Carolina's grant funds, per Port City Daily, Sept 15, 2026). A national roundup is published by Entertainment Partners.
Updated October 19, 2026: Arizona incentive status now notes the November 4, 2026 Court of Appeals argument date.