State-by-state production incentives
Indiana
| Indiana | |
| Incentive Type | Refundable tax credit |
| Incentives Highlights | 15% refundable tax credit for projects with qualified spend less than $6M, up to 15% for projects with greater than $6M in qualified spend. |
| Eligible Projects | Films, television, pilots, series and commercials plus digital media |
| Minimum Spend | $100,000 for theatrical and television, $50,000 for commercials, digital media, or music videos |
| Production Cap or Annual Cap | No project caps, $2.5M annual cap |
| Application/Reporting Requirements | Productions must apply in advance for approval and execute an agreement with Indiana Economic Development Corp. |
| Loan-Out Reg Required? | No |
| CPA Audit? | No |
Film Indiana/Indiana Economic Development Corporation
Erin Newell, Director
One North Capitol Avenue, Ste. 700
Indianapolis, IN 46204-2288
t: (317) 234-2087
f: (317) 232-4146
filminfo@iedc.in.gov
www.filmindiana.com
Indiana’s Media Production Expenditure Tax Credit offers a refundable tax credit of up to 15% of in-state labor and purchases, with a minimum spend of $100,000 for film and television, and $50,000 for a digital media production intended for reasonable commercial exploitation, an audio recording or music video, an advertising message broadcast on radio or television, a media production concerning training or external marketing or communications. Acquisition costs and legal fees are qualified expenses if done in-state.
$2.5 million of funding is available per fiscal year (July 1 – July 30). The program hit its sunset date on December 31, 2011.