Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Commercials, Web Series, Industrials, Scripted TV, Soundtrack, Interactive, Feature Film, Visual Effects, Post Production, Miniseries, MOW
Sunset Date
December 31, 2024
None
Wrapbook's Rule to Remember
Transfer value must be at least 85% of the credits' value 2% transfer fee(of the credit amount) is due at the time of the transfer
Basic Incentive Information
- Spend20%
- Above the Line Residents20%
- Above the Line Non-Residents20%
- Below the Line Residents25%
- Below the Line Non-Residents15%
- Minimum Spend$350,000
- Funding Cap$12,000,000
- Project CapNone
- Loan Out RegistrationYes
- Loan Out WithholdingYes
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
At least 50% of principal photography must take place in Montana.
For the post-production credit, at least 50% of all expenditures must incur in Montana, and at least 50% of all post-production activities must incur in MT.
Lower budget projects like commercials and music videos can apply for case-by-case approval. In these cases, there is a $50,000 minimum spend.
Contact the film office for more details.
Additional Bonuses
University Bonus: a 10% bump for payments made to a Montana college or university for stage rentals, equipment rentals, or location fees for filming on campus.
College Student Bonus: a 5% bump on compensation paid to any student enrolled in a Montana college or university who works on the production for college credit. The credit may not exceed $50,000. Non-resident individuals do not qualify unless paid through payroll (independent contractors).
Contact the film office for more details.
How to Apply
The application fee is $1,000 for any company utilizing the post-production credit.
The Department of Commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
Contact the film office for more details.
Additional Information
The annual cap for this credit is not a rolling cap.
The Big Sky Grant is still available on a case-by-case basis.
Excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment. The most each employee can earn back in credit is $125,000.
Credit received for residents’ compensation is not to exceed $150,000 per person.
Credits received for non-residents’ compensation is also not to exceed $150,000 credit per person.
The 20% credit on above-the-line employees’ compensation (for which Montana income taxes must be withheld) is only earned on the first $7,500,000 paid.
Loan-outs must register with the state and get a withholding certificate.
Contact the film office for more details.
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Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.