State-by-state production incentives
Washington DC
| Washington DC | |
| Incentive Type | Rebate |
| Incentives Highlights | Varies – 21% on qualified expenses not subject to taxation in DC; 30% for BTL resident crew; 42% for qualified expenses subject to taxation. |
| Eligible Projects | Films, television pilots, series |
| Minimum Spend | $250K |
| Production Cap or Annual Cap | Case by case, if funds available |
| Application/Reporting Requirements | Application must be filed with the Mayor. |
| Loan-Out Reg Required? | No |
| CPA Audit? | No |
Office of Motion Picture & Television Development
Crystal Palmer, Director
film@dc.gov
t: (202) 727-6608
f: (202) 727-3246
www.film.dc.gov
Legislation has been approved which provides a rebate equal to 42% of qualified production expenditures that are subject to taxation in the District; 21% of expenditures that are not subject to taxation in the District; 30% of the company’s qualified personnel expenditures; 50% of the company’s qualified job training expenditures; and 25% of a company’s base infrastructure investment. To qualify, a production company must spend at least $250,000 in the District for the development, pre-production, production, or post-production costs of a qualified production; file an application, and enter into an incentive agreement; and not be delinquent in any tax obligation owed to DC. Incentive grants are subject to the availability of funds and projects will be approved on a case by case basis.