| Arizona Motion Picture Production Program | https://www.investinphoenix.com/industries/film/arizona-motion-picture-production-program | Arizona Motion Picture Production Program | Arizona 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>Arizona's Motion Picture Production Program, administered by the Arizona Commerce Authority, offers a refundable tax credit program that allows production companies the opportunity to recapture a percentage of qualified production expenses spent in Arizona to produce more than 50% of their movie, television show, commercial, or music video at a Qualified Production Facility and/or at a Practical Location</p><p class="h2">
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</p><h2>Annual Tax Credit Cap</h2><p>In calendar year 2024: $100,000,000<br></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">
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</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">
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</p><h3>Credit Allocation Bumps</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="mailto:filmphx@phoenix.gov">Please send us an email to filmphx@phoenix.gov</a> and we will discuss the benefits of filming in Phoenix!<br></p></div> | /images/FilmTaxCreditBanner.jpg | /images/AZProgramImg.jpg | arizona-motion-picture-production-program | Arizona Motion Picture Production Program | Film | industries/film/arizona-motion-picture-production-program |
