CALIFORNIA

          The Golden state is famous for many things but, above all, it’s the state best known for its film industry –– and for good reason. “The entertainment industry generates approximately $38 billion per year in California and supports 250,000 jobs,” says Amy Lemisch, director of the California Film Commission. “California is home to the largest and most talented film crews in the world, [and they’re] able to sustain over 100 simultaneous productions. Most producers will tell you that they’d always prefer to film in California. [But] our moderate weather, abundance of equipment, facilities and skilled crew make California a very easy place to work.”

         Not to be overlooked is the state’s film-friendly incentive program. Beginning fiscal year 2009/10 through 2013/14, $100 million has been allocated to the program annually, with a minimum of $10 million of the annual funding is available for independent films each year. “The California Film & Television Tax Credit program provides a nonrefundable tax credit of 20 percent –– 25 percent for independent features under $10 million and for TV series that relocate from out of state –– with an appropriation of $100 million per year for five years,” says Lemisch. “[And] 75 percent of the film must be shot or 75 percent of total production budget must be spent in California. Projects that are eligible to apply include feature films with budgets between $1 million and $75 million, TV series produced for basic cable, relocating TV series, MOWs and miniseries.” Lemisch also notes that credits are applied to below-the-line costs, including postproduction.

    According to Cast & Crew Entertainment Services, LLC Vice President, Film & Television Production Incentives Joe Bessacini, applications for the next fiscal year’s credits were accepted beginning on June 1, 2010, and the program is now fully subscribed through June 2011. Any additional applications for projects will now need to be put on a waiting list, pending any credits that may become available. Applicants who wish to apply for the waiting list should contact the California Film Commission to determine the length of the list and the potential for the available credits. 


California’s infrastructure is among the strongest in the country, with Los Angeles as the primary hub for film and television productions thanks its ample services and locations. “California offers over 500 stages and an abundance of state-of-the-art production and postproduction facilities for every budget range,” Lemisch says. (For more information, visit California’s Film Industry Production Services Directories at http://www.film.ca.gov/ProductionTools_ProductionDirectories.htm.).With two of the country’s top film schools, the University of California Los Angeles and the University of Southern California, the state seems to have a never-ending supply of talent to add to its already strong crew base.
 
FLORIDA

         With Florida’s plenteous tax-incentive program, the Sunshine State has much more to offer residents and visitors than just fun in the sun. “[T]he industry generated an estimated $753,532,904 in Florida in 2009,” says Florida Film Commission Production Coordinator Niki Welge. “Due to the recent passing of our new 20- to 30-percent Transferable Tax Credit Incentive, we anticipate a substantial increase in revenue starting in fiscal year 2010/2011 [starting July 1].
     
“Florida was one of the first states to establish a state film office and the first state to open an office in Los Angeles to better serve production clients on the West Coast,” Welge notes. “Florida provides a sales tax exemption and a transferable tax credit of 20 to 30 percent, which is considered very aggressive given [that] Florida is one of only nine states without a personal income tax. In addition to Florida’s state office in Tallahassee and field office in Los Angeles, Florida enjoys a network of some 55 local film offices throughout the state that work together pursuing projects, responding to leads and providing seamless service to clients.”
 
         Welge notes that Florida not only has “amazing and diverse” locations, it has a deep infrastructure that includes state-of-the-art sound stages and facilities; a strongly experienced, professional crew base; and the third-largest talent pool in the United States. “There are four major production centers in Florida: Miami/South Florida, Orlando, Tampa/St. Petersburg and Jacksonville,” says Welge. “Each area offers unique locations, experienced crew and top-notch service providers. Florida also offers several nationally recognized film programs at public and private colleges and universities, which frequently partner with productions to provide interns and other resources, as well as a steady stream of new film and entertainment industry professionals.”
 
          Florida has recently hosted numerous TV shows, both scripted and non-scripted, including “The Glades” (A&E), “Burn Notice” (USA), “Kourtney & Khloé Take Miami” (E!), “Jersey Shore” Season 2 (MTV), “Basketball Wives” (VH1), “Danger Coast” (CMT), “TNA Wrestling” (SPIKE) and “Police Women of Broward County” (TLC). Other recent projects include the documentary For Once in My Life and many national commercials for clients like Nike, Gatorade, Burger King, Corona, Dunkin’ Donuts, KFC, Boston Market, H&R Block and Nestlé.

LOUISIANA

         Filmmakers will find Louisiana’s generous incentive program as charming as its residents. The state offers a 30-percent Transferable Tax Credit for in-state spends related to the production of a motion picture, with no cap on how much a single production can earn. State-certified motion-picture productions can take advantage of an additional five-percent labor-tax incentive by employing Louisiana residents. According to the Louisiana Governor’s Office of Film & Television Development, filmmakers have the option to transfer credits (incentives) to the state for 85 cents on the dollar and the office will send you a check immediately.

         In addition to its liberal incentive program, Louisiana offers film productions of all sizes many reasons to film within the state. “Louisiana has been historically known as the cultural center of the universe,” says Film Office Executive Director Chris Stelly, adding that Louisiana has great filmmakers, diverse locations, mature infrastructure and a deep crew base. “The creative culture is second to none in the world. The state entices and attracts any size production, ranging from $300,000 to the in the millions.” According to Stelly, the 2009 total in-state spend reached $495 million, with a total budget of $705 million, and received 105 applications. For 2010, Louisiana has already received 61 applications and has seen an in-state spend of $357 million, with a $504 million total budget spend. “We are very excited, and it shows no sign of stopping,” he says.
     
Louisiana’s film production incentive program, not only benefits films but gives back to its residents as well. Stelly reports that for every dollar that is spent in Louisiana, $6.64 trickles through the economy. Unions are reporting that they have gone from one crew deep to nine and ten crew deep, and employment has increased from 20 to 22 percent. “Louisiana has seen a major increase in stability. There are no more strikes and the state is staring to catch up,” says Stelly. “[The state] has a strong network of filmmakers and offers a film-friendly community.” Stelly points out that the Louisiana film incentive program has the support of high-level officials to the legislature, which recognizes its long term goals to the local community.

          Current productions shooting in Louisiana include Green Lantern (starring Ryan Reynolds), Butter (starring Hugh Jackman), Flypaper (starring Patrick Dempsey), Killing Karma, HBO’s “Treme” and another season of MTV’s “The Real World: New Orleans.”

MICHIGAN

         Eligible film productions with a minimum in-state spend of $50,000 can earn a 40-percent refundable tax credit across the board on Michigan expenditures. Productions also can take advantage of an extra two-percent tax credit if filming in one of Michigan’s 136 core communities. According to Michigan Film Office (MFO) Communication Consultant Ken Droz, Michigan generated $224 million in 2009 and will soon announce the completion of two large projects that have been in the works for some time. “There is a heightened level of excitement,” Droz says.

Michigan plans on recouping some its tax-credit investments with the opening of Wonderstruck Studios Animation on June 1 in downtown Detroit. Additionally, the William Morris Endeavor talent agency along with many Michigan locals will soon announce the opening of Raleigh Studios in Pontiac, which is part of a redevelopment plan of the General Motors Co. Centerpoint Business Campus, and Allen Park Studio Complex (just south of Dearborn) plans to add purpose-built sound stages to their existing campus of office and warehouse space. 

         “Part of what makes Michigan a great place to film is that the Film Office currently has seven people on staff, including two location scouts,” says Droz. “We offer two full days of location scouting, full consultation on where they want to shoot, and we’ll coordinate with PR, allowing productions to effectively hide from the media or [those] exploiting their film –– whatever the productions desires.” Droz credits Michigan’s film-incentive program as giving the state a “big foot in the door,” and the minimum $50,000 spend automatically helps up-and-coming filmmakers. “A lot of people are coming back to Michigan or migrating to Michigan,” notes Droz.
     
One reason productions keep returning to Michigan is the City of Detroit, also known as “The D.” Film Detroit represents Wayne, Oakland and Macomb Counties (comprising the Detroit area along with the city of the same name) while also working very closely with Ann Arbor, which is also part of the Southeast Michigan region where 90-plus-percent of all Michigan film and TV productions are shot. These areas offer talent, equipment, hotels, the modern Delta hub airport and virtually any location described in most screenplays –– and it’s all available under the nation’s top film incentive program with its up-to-42-percent cash rebate.

According to Chris Baum, Film Detroit’s Senior VP of Sales & Marketing, Detroit has various infrastructure incentives, while its production incentives are the same as for the rest of the state. The majority of Michigan’s IATSE, Teamsters and other crew are located in the Detroit region, and the crew base is about five deep and growing, as they’re in high demand in 2010. Michigan saw about $220 million in film and TV production activity in 2009 and that number is expected to double in 2010. The vast majority of movie and TV shoots head to Southeast Michigan, where the most of the state’s entertainment industry assets are located. Several small studios currently operate in the Detroit area, including Grace & Wild and S3 Entertainment Group’s new stage and production offices in Madison Heights. Film Detroit is currently doubling its staff to handle the increased demand for free preliminary location scouting, hotel and office accommodation assistance and 24/7 troubleshooting services.

In addition to the efforts made by Film Detroit and the MFO, Michigan State University and Wayne State University are also working together to entice filmmakers to the state. The schools are putting together a summer consortium resembling a film camp that will offer a lot of nurturing above the line and below the line.

Current Michigan productions include Real Steel (starring Hugh Jackman and boasting Steven Spielberg as an executive producer), the HBO Jack Kevorkian biopic “You Don’t Know Jack” (starring Al Pacino) and the HBO series “Hung,” which takes place and often shoots in Michigan. Additionally, a small independent film starring Florence Henderson is in the works along with the film LOL: Laughing Out Loud (starring Miley Cyrus and Demi Moore). Droz adds that Curtis “50 Cent” Jackson is working on another Michigan project, Things Fall Apart, after producing Caught in the Crossfire in the state. Upcoming big-budget Michigan film productions include Red Dawn, A Very Harold & Kumar Christmas and Salvation Boulevard (starring Jennifer Connelly, Marisa Tomei, Pierce Brosnan, Ed Harris and Greg Kinnear).

GEORGIA

         The Georgia Entertainment Industry Investment Act provides a 20-percent investment-tax credit to production companies with a minimum $500,000 in-state spend on qualified production and postproduction expenditures in a single year, including most materials, services and labor. According to the Georgia Film, Music & Digital Entertainment Office, the credit applies to both residential and out-of-town hires working in Georgia with a salary cap of $500,000 per person, per production. “We refer to production dollars spent in Georgia as ‘investment,’” says Deputy Commissioner Bill Thompson. “Investment in Georgia from entertainment industry production companies was $770 million in the calendar year 2009. We expect investment[s] to continue to climb in Georgia.

         “Georgia is the perfect place for film and television production,” Thompson says. “The state has been the location for thousands of productions dating as far back as 1912. The diversity of Georgia’s locations [range] from mountains in the north to the beaches on the Atlantic coast to rural areas [and] historic small towns to gleaming metropolitan destinations –– Georgia has something for everyone and is just one direct flight away. The state is the primary supplier of actors and on-camera talent in the Southeast, with many excellent casting agents and agencies available. The state will celebrate its centennial of filmmaking in Georgia in 2012. We also have the fourth-largest music industry in the U.S., and our video game industry is growing rapidly.”

          Thompson states that Georgia has a film lab, multiple soundstages, lighting and grip companies and significant post production operations. Additionally the state offers a large and “well-trained” workforce that is more than 10 crew-deep and incredibly diverse locations. “We also offer the easiest to use production incentives in the United States,” Thompson adds. “Georgia has over 6,000 film [and] TV crew members. Very little or no items would have to be procured outside the state. The feature film Hall Pass, starring Owen Wilson, just wrapped … [and] 96 Minutes begins production later this month.”

Tyler Perry is in preproduction on his upcoming feature film, For Colored Girls Who Have Considered Suicide When the Rainbow Is Enuf, [and] the BET Network show ‘Mo’Nique’ has been renewed for another season,” adds Thompson. “Eight additional TV series are in production including ‘The Walking Dead,’ ‘Meet the Browns,’ ‘Real Housewives of Atlanta’ and many more.” Other current Georgia shoots include Big Mommas: Like Father, Like Son (starring Martin Lawrence), and, according to Thompson, the TV series “The Vampire Diaries” and “Drop Dead Diva” are shooting their second season in Georgia, and a remake of Footloose will start shooting this summer. Thompson also points out that 251 television commercials were produced in Georgia in 2009.

NEW MEXICO

         New Mexico offers a 25 percent tax rebate on all production expenditures (including New Mexico labor) that are subject to New Mexico state tax. Additionally, there is no state sales tax in New Mexico. According to the New Mexico Film Office (NMFO), New Mexico offers a 50-percent reimbursement of wages for on-the-job training of New Mexico residents in advanced below-the-line crew positions.

New Mexico’s Green Filmmaking Initiative is a voluntary program to encourage environmentally sensitive film and television production. And Pahl Shipley, the NMFO’s head of publicity and media relations, reports on plenty more reasons for film productions to set up shop in New Mexico. “First and foremost, New Mexico has a film-friendly community with a commitment to the industry that starts at the top with the support of Governor Bill Richardson,” says Shipley. “The Governor will often get personally involved to help close deals and encourage productions and businesses to locate in the state. 

        “New Mexico also features some of the most beautiful, varied and versatile locations in the world,” boasts Shipley. “Almost nowhere else can you find everything from Chihuahuan desert to Alpine skiing to cities, small towns and farmland, and locations that double perfectly for places like Wyoming and L.A. New Mexico’s diverse population provides endless opportunity for productions seeking Native American and Hispanic actors and locations. [And] the state’s film production tax credit is the most dependable, fiscally responsible and easy to understand in the business.”

         Shipley points out that New Mexico’s crew base is the largest between the coasts.  “There are 250 film-related businesses in the state,” she explains. “Albuquerque Studios is the largest, world-class production facility in North America, and another studio is being constructed in Santa Fe. There is a growing base of production and postproduction facilities as well as cutting-edge technology to support 3D rendering and all facets of digital production. New Mexico also features state-of-the-art recording studios and musical talent, most recently showcased in Crazy Heart.” The musicians playing with Actor Jeff Bridges were mostly local, and the title song was written and performed by Ryan Bingham, a native of Hobbs, New Mexico.

“In fiscal year 2009, there were 24 major film and television productions shot in New Mexico, with a direct spend of $265 million and a conservative estimated economic impact of more than $796 million,” says Shipley. “Production has been down in fiscal year 2010, and we estimate a total of 17 major productions by year’s end. The decline, we believe, can be attributed to the recession and resulting decline in greenlit productions. We are optimistic that fiscal year 2011 will be busy, and we are already seeing increased interest and a large number of scouts.”

Current major film productions shooting in New Mexico include True Grit (starring Matt Damon, Josh Brolin and Jeff Bridges), Passion Play (starring Megan Fox and Mickey Rourke), Due Date (starring Robert Downey, Jr.), Thor, Knockout, The Loop and Let Me In. And recent TV productions include “Scoundrels” (ABC), “Breaking Bad” (AMC), “The Odds” (a CBS pilot) and season three of “In Plain Sight” (USA).

ILLINOIS

          The Illinois Film Production Tax Credit Act offers producers a credit of 30 percent on qualified expenditures, which includes postproduction, and has no sunset. The Illinois incentive program offers a 30-percent credit on Illinois salaries up to $100,000 per worker, and tax credit can be carried forward five years from the initial issue date. An additional 15-percent tax credit can be claimed for salaries of individuals that live in an economically disadvantaged area.

         According to the Illinois Film Office (IFO), the state is anchored by “one of the most beautiful, sophisticated cities in the world” and its locations go way beyond the scope of Chicago’s iconic skyline, world famous architecture, gritty back alleys and unique, historic neighborhoods. Illinois also boasts breathtaking natural vistas, midsize industrial centers, picturesque farmland and small towns seemingly frozen in time. There are also rivers, prairies, forest preserves and 58 miles of pristine Lake Michigan beaches.

         “Illinois is such a user-friendly state,” says Betsy Steinberg, the IFO’s managing director. “We have everything filmmakers are looking for from generous tax incentives, great locations to the infrastructure. We have the largest acting population outside of New York and Los Angeles. All this makes it an easy and desirable place to work.”

          Although the state’s 2009 revenue numbers are currently being audited, Steinberg reports that 2010 has had the “busiest start ever,” and she anticipates that current work will greatly increase revenue and the work will continue to increase for the remainder of the year. “We have a deep and tested infrastructure with a nationally respected crew base,” says Steinberg, who reports the Illinois’ crew base as five deep. “There is an active theater life. We offer not just a deep crew base but acting here is deep and fresh. All of this contributes to Illinois’ popularity among filmmakers, as well as the location.

         “It’s such an amazing place to work that people who have never been here and come here to work can’t wait to come back,” Steinberg boasts. “And people who have been here come back. We see a lot of repeat business because we have such a good community and they have such a positive work experience. We recently produced five television pilots, one of which of which has been picked up, and a production with Vince Vaughn and Ron Howard is currently filming in Illinois.”

The production for Transformers 3 will begin shortly in Illinois. Other features filmed in the state include Public Enemies (starring Johnny Depp and Christian Bale) and The Informant! (starring Matt Damon).
 
UTAH

         Utah, the “Sleeper State” of 2009 and 2010, offers three incentive programs for film and television productions: the Motion Picture Incentive Fund, the Sales and Use Tax Exemption and the Transient Room Tax Rebate. According to the Utah Film Commission (UFC), the Motion Picture Incentive Fund is a 20-percent post-performance rebate of dollars spent in the state. The State of Utah also offers a 20-percent tax credit. For productions under $1 million, there’s a 15-percent cash-rebate film incentive available. The Sales and Use Tax Exemption applies to television, video and film equipment, and the Transient Room Tax offers a rebate on hotel accommodations.

          “We have 800 crew people that work in the state that list themselves as available to work full time,” says UFC Director Marshall Moore. Utah currently has two large studio productions, John Carter of Mars and 127 Hours, [which is] a Fox Searchlight production directed by Danny Boyle. “[These projects] are taking up about two-thirds of the available crewmembers living in Utah right now,” explains Moore.

         Utah has largely been well known to film productions due to two television series, “Crossroads” and “Touched by an Angel,” which filmed in Utah for the past 15 years. “Since enacting the tax-incentive program a year ago, Utah is now seeing a shift to motion pictures,” says Moore. “The new legislation allowed for productions to take a 20-percent tax credit instead of a 20-percent rebate. There is no spending cap for productions who utilize the credit. However, there is a $500,000 cap on productions for the case rebate.” Additionally, the new legislation brought more jobs. “Utah job creation had quadrupled over the past year,” notes Moore.

          The program has been so successful that, as of this week, the Governor’s Office of Economic Development has placed enhancing the incentive program as one of its two top priorities. “Movies [are] coming to the state that would not have even given us a second thought before,” Moore says. Also, according to Moore, Utah had a total of 11 projects for the 2009 fiscal year, with 190 production days, 520 jobs created and an economic impact of $11,300,000. Notable projects shot in 2009 include Waiting for Forever, Frozen and Snowmen. In contrast, Moore points out that for fiscal year 2010, which ends on June 30, Utah hosted 22 projects, had 418 production days, created 1,215 jobs and had an economic impact of $59,000,000. Upcoming film productions for 2010 include Den Brother and Remember I’ll Always Love You.

MASSACHUSETTS

         Qualifying productions planning to shoot in the Old Colony State can earn a tax credit of 25 percent of every new dollar of spending. Not only does Massachusetts’ tax-incentive program benefit productions filming in-state, but the cost to taxpayers is minimal. Taking into account production tax credits redeemed over the past four years, the Massachusetts Film Office (MFO) reports that the actual cost to taxpayers is only 10 percent of every dollar that is brought into the Massachusetts economy.

         According to the MFO, “Massachusetts is … the only state in the country that allows filmmakers to take their credits either as a direct rebate at 90 percent of the face value (guaranteed) or to sell them at market rate — whichever is more favorable.… Beginning with the start of preproduction and continuing for a period of 12 months, filmmakers will be eligible for 100-percent sales-tax exemption on any production-related items purchased in the state.” The MFO also points out, “This credit is not just for big Hollywood moguls. With the spending threshold lowered to $50,000 and with ‘digital media projects’ now eligible, Massachusetts has extended the benefits of the film tax credit to thousands of locally based, small independent and documentary filmmakers — key elements of our ever-expanding Creative Economy.”

         In support of its calculations, the MFO website has posted select portions of the results of a February 2010 UMass report on the Massachusetts film industry. The study shows how direct in-state production spending has had a “ripple effect” on spending in Massachusetts in general, and how it has generated even more tax revenue for the state: For each new dollar collected from direct production spending within the state, an additional 95 cents are generated in indirect spending, which means not only more tax money pouring into Massachusetts’ economy, but also a greater benefit to Massachusetts’ residents. The UMass report also notes that employment in film and television production has increased in Massachusetts during a period when total state employment was on the decline, as the Massachusetts’ film-incentive program has had a significant impact on the state’s economy as a whole, even in this tough economic climate. The study states that some of this job growth has helped to offset job losses in other sectors, like construction and transportation, as Massachusetts is “among the fastest-growing” states in the country for film production. 

Many high-profile film and television projects have recently shot in Massachusetts, including Knight and Day (starring Tom Cruise and Cameron Diaz), The Fighter (starring Christian Bale, Mark Wahlberg and Amy Adams), The Town (starring Ben Affleck, Blake Lively and Jon Hamm), The Company Men (starring Kevin Costner, Ben Affleck and Tommy Lee Jones) and NBC’s “Losing It with Jillian” and “Friday Night Lights.” For upcoming productions seriously considering Massachusetts, the Film Office will assist producers in identifying “script-appropriate, film-friendly” locations in the state; cover and break down scripts for locations; post photos on the web for producers to review; and help facilitate your first location scout in the state.

CONNECTICUT

         The Digital Media & Motion Picture Tax Credit provides eligible production companies with a sliding-scale tax credit of up to 30 percent on qualified digital media and motion picture productions, preproduction and postproduction expenses incurred in the state. “Connecticut film-industry spending for current yield 2009 was $117 million,” says George Norfleet, director of the Connecticut Office of Film, Television & Digital Media. “Over the past three years we have seen a demonstrable uptick in film production activity here in Connecticut, resulting in $800 million in film production spending. Filmmakers are most definitely coming here, creating jobs, spending money and contributing to the continued growth of the sector.

          “The national economic climate has had a moderating effect on the film industry in general and Connecticut, like all other states, is not immune,” adds Norfleet. “We are encouraged, however, as we have seen the relocation to Connecticut of a major digital animation studio, Fox’s Blue Sky [Studios], as well as three television shows –– ‘Jerry Springer,’ ‘Maury Povich’ and ‘Steve Wilkos’ –– and the filming of several television pilots, all of which took place in the midst of the current economic climate and all of which bodes well for the future. Both large- and small-budget productions are welcome and encouraged to bring their productions to Connecticut. The Connecticut Office of Film, Television and Digital Media stands ready to assist all filmmakers with finding locations, equipment and crew, as well as with permitting, no matter what the size of their production.”

          According to Norfleet, Connecticut shares its crew base with New York. “The New York IATSE Local has a five-state jurisdiction, which includes Connecticut,” says Norfleet. “The IATSE Local that has jurisdiction here has over 3,400 members. We have three TV shows underway here year round, and have had as many as 15 projects in various stages of production on the ground simultaneously. We have a viable emerging film infrastructure and everything from major studio productions to much smaller low-budget independents have filmed here. Our website hosts a searchable Production Resource Directory for a listing of local crew, services and vendors.” Connecticut also offers purpose-built, state-of-the-art soundstages as well as retrofit stages situated in former warehouses and factories. Norfleet adds, “We also have an infrastructure tax credit that is being used by several entities to bring even more soundstages online in the very near term.

          “Connecticut recognizes the importance of the film, television and digital media industry to our economy,” notes Norfleet. “As a result, we have enacted one of the most competitive tax-credit programs in the country to specifically incentivize this sector. In addition, Connecticut also sponsors a Film Industry Training Program [FITP] to prepare residents to participate in the expansion of the industry.” A component of the FITP program is an internship on participating productions. Recent Connecticut film and TV productions include Everybody’s Fine (starring Robert De Niro, Drew Barrymore and Kate Beckinsale), Halloween II and History Channel’s Life After People.

        From east to west and everything in between, filmmakers will have no trouble finding the perfect U.S. location for their upcoming productions.