Here's everything you'll need
To Finish
Please Include 2 Copies of All Audit Materials, and an Electronic Version if Available.
Public Acts
- PA 77 OF 2008 - Amends MBT, 40% - 42% Credit for production companies.
- PA 122 OF 1941 -
Amends PA 122 of 1941, Avoids an amendment by reference.
- PA 79 OF 2008 -
Amends the Income Tax Act, Allows production company to claim the 40% - 42% credit against income tax.
- PA 86 OF 2008 -
Amends MBT, Tax credit for investment in film production infrastructure.
- PA 87 OF 2008 -
Amends MEGA Act, Extends MEGA credits to production companies.
- PA 74 OF 2008 -
Amends MSF Act, Worker job training tax credit.
- Public Acts 76,81,82,83,and 84 -
Free use of state property.
Incentives
ANNOUNCEMENT: REVIEW PROCESS FOR INCENTIVE APPLICATIONS
Effective immediately, applications missing the necessary documentation for the review process will be returned to the applicant. Please see the Production Incentive Application Packet checklist to be certain that you are including all of the required documents and details.
All applicants can expect a 4 week review process once all materials have been received.
Notice: Film Production Credit Qualified Vendors (pdf)
Fast Facts
Must spend at least $50,000 in Michigan to be eligible.
40% refundable tax credit, across the board on Michigan expenditures.
Claim an extra 2% if filming in one of the 136 Core Communities in Michigan (click the link to download and print a map of the core communities).
Labor and Crew: 40%-42% Resident Below the Line. 40%-42% Above the Line regardless of domicile. 30% Non-resident Below the Line.
$2 million salary cap per employee per production. There is no other cap and no sunset.
All applicants can expect a 4 week review process once all materials have been received.
PDF downloads
Application must include: estimated Michigan expenditures, project type, Michigan production days, local hires and more. The company must send a script/storyboard, insurance documents, the budget, any confidential information requirements and the application fee of $100. The project must commence pre-production within 90 days of approval.
YOU MUST HAVE AN AGREEMENT APPROVED AND SIGNED BY BOTH THE MICHIGAN FILM OFFICE AND THE MICHIGAN DEPARTMENT OF TREASURY BEFORE INCURRING ANY ELIGIBLE PRODUCTION EXPENSES.
*There is also an infrastructure tax credit program as well as a nontransferable nonrefundable workforce development tax credit for hiring and training current MI crewmembers to a higher level.
This incentive became effective in April 2008.
For More Information: Contact Us