As a synopsis, Movie Production Tax Incentives (hereinafter “MPIs”) are tax benefits offered on a state-by-state basis throughout the United States to entice, as applicable, in-state qualified phases of filmmaking production such as the “Qualified Pre-Production Phase”; the “Qualified Production Phase” and the “Qualified Post-Production Phase”. The state-by-state legislative histories and policies driving MPIs are clearly aimed at increasing economic growth at the state and local levels through filmmaking and television production throughout the United States while curtailing the departure of movie production to other countries.

While the applicable Qualifying Production Activities (hereinafter “QPAs”) vary significantly from state-to-state many common QPAs include, but are not limited to, feature films; Read More