Arizona Motion Picture Production Program Motion Picture Production ProgramArizona is launching a new program in 2023 that will offer tax credits to qualified film, television and commercial productions that primarily film in the state.<div class="ExternalClass531406E5FC3A4F58843A40E5D8E28772"><h1>Arizona Film Incentives</h1><p>Beginning January 1, 2023, Arizona will begin offering refundable tax credits for the multimedia industry with final program rules and an application process published in September of 2023. Following is a brief overview of the program or you may read the final bill below.</p><p class="h2"> <br> </p><h2>Annual Tax Credit Cap</h2><p>In calendar year 2023: $75,000,000</p><p>In calendar year 2024: $100,000,000</p><p>In calendar year 2025, and each year thereafter: $125,000,000</p><ul><li> <strong>NOTE 1:</strong> $25,000,000 is the cap allowed in a calendar year for filming at Practical Locations meaning the balance is only applicable for studio construction and/or filming occurring at the studios. Policy shall include bodily injury, property damage and broad form contractual liability coverage.</li><li> <strong>NOTE 2:</strong> Unused credits will roll up to the following calendar year</li></ul><p class="h2"> <br> </p><h2>Credit Allocation</h2> <p>Up to $10M = 15%</p><p>$10M to $35M = 17%</p><p>$35M and up = 20%</p><p class="h2"> <br> </p><h3>Credit Allocation Bump​s</h3><p>2.5 percent on below-the-line resident labor costs;</p><p>2.5 percent of the total amount of qualified production costs if:</p><ul><li>The production company uses a qualified production facility in the state to produce the motion picture production; or,</li><li>The production company films primarily at a practical location produces and films the project primarily in Arizona and performs ALL preproduction, postproduction, and editing at an in-state qualified production facility;</li></ul><p>2.5 percent of the total amount of qualified production costs if the production is produced and filmed in association with a "long-term tenant", as defined, of a qualified production facility.</p><p>Phoenix Film Office staff are happy to discuss the latest updates and how the incentive could be applicable to your project! <a href="">Please send us an email to</a> with your phone number and we will call you to discuss the benefits of filming in Phoenix!​<br></p></div>/images/FilmTaxCreditBanner.jpg/images/AZProgramImg.jpgarizona-motion-picture-production-programArizona Motion Picture Production ProgramFilmindustries/film/arizona-motion-picture-production-program

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Arizona Film Incentives Bill Film Incentives Bill100|#5d5a509e-7c12-4abe-9d37-3f2f6c4f8bd3;L0|#05d5a509e-7c12-4abe-9d37-3f2f6c4f8bd3|Arizona Motion Picture Production Program;GTSet|#a34b90d3-8600-496b-a17d-9e6a6a91b4a4;GPP|#e4164877-5115-4119-985b-335de085b515;GPP|#0178660a-2b0f-4b02-897d-005a16bfb424;GPP|#41a9ade5-c6dd-4fde-b0e5-5e7e8ca254daMore InformationCED-LinksPage
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