State-by-state production incentives
Illinois
| Illinois | |
| Incentive Type | Transferable tax credit |
| Incentives Highlights | 30% transferable tax credit on qualified spend and labor, capped at $100K per resident hire. |
| Eligible Projects | Films, television, pilots, series and commercials |
| Minimum Spend | $100,000, or $50,000 for projects less than 29 minutes. |
| Production Cap or Annual Cap | Residents are capped at the first $100,000 per hire. Only residents qualify. No annual cap. |
| Application/Reporting Requirements | Applications must be approved by the state, show a diversity hiring plan, and include a competitive needs stmt. |
| Loan-Out Reg Required? | No |
| CPA Audit? | Yes |
Illinois Film Office
Betsy Steinberg, Managing Director
betsy.steinberg@illinois.gov
t: (312) 814-3600
f: (312) 814-8874
www.illinoisfilm.biz
Chicago Film Office
t: (312) 744-6415
f: (312) 744-1378
www.cityofchicago.org/FilmOffice
The Illinois production incentive provides a 30% transferable tax credit of in-state spend for all qualified labor and expenditures. Only residents qualify, with a $100,000 per hire cap.
An application is required in advance of production, and it is necessary to show that the incentive was essential in choosing to shoot in Illinois. It is also necessary to file a Diversity Plan, which involves preparation of a number of documents, and a good-faith effort to recruit minority and woman-owned vendors for the production. Minimum in-state spend is $100,000; the 14.9% hotel occupancy is waived after occupancy of 30 days, retroactive to the start of the stay. There is no waiver of sales tax.
Chicago is a major production center with a deep crew base, and can supply full crew, equipment, studios, sound stages, post-production facilities and 35mm processing.