- Type of Incentive
- 15%–35% Cash Rebate
- Maximum Benefit
15%-32% cash rebate, 3% bonus for direct production expenditures and MI personnel expenditures at a qualified facility or post-production facility.
- Compensation and Project Caps/ Funding Per Year
Program is not administered on a first-come, first-served basis. Projects receive priority and approval based on information contained in the application and other criteria.
Annual Cap: $50M (with at least $2.5M reserved for post-production expenditures).
Project Cap: None.
Comp Cap: $2M per employee; total producer fees are capped at 10% of MI personnel and direct production expenditures for residents and at 5% for non- residents.
- What Qualifies
27% of direct production expenditures (development, preproduction, production, and post-production expenses; must be 'Made in this State,' from a MI vendor, directly attributable to a qualified production, and subject to MI taxes).
32% of MI personnel expenditures (compensation to ATL and BTL residents) reduces to 27% on Jan. 1, 2015.
15% of crew production expenditures (compensation to non-resident BTL crew and ATL secretaries and assistants) reduces to 10% on Jan. 1, 2015.
27% qualified personnel expenditures (compensation to non-resident ATL talent and management) reduces to 12% on Jan. 1, 2015).
- 2017-09-30 00:00:00
- Application Considerations
Production company registration is required. Submit an application and fee equal to 0.2% of anticipated incentive (minimum $200, maximum $5K). Enter into an agreement with the MI Film Office (MFO) and begin work in the state within 90 days of the date of the agreement (90-day extension possible). All applicants can expect a maximum 21-day review process once the application is complete, as determined by the MFO.
- Application Considerations
Submit final application after all MI production is complete and after MI CPA performs audit per MI guidelines. Incentive paid approximately 120 days after all required information provided to MFO.
- Loan-Out Company Considerations
- Crew Base Considerations
Mostly union crew base. Several hundred crew members with majority in Detroit metro, but small bases in Grand Rapids, Traverse City, and Lansing areas.
- Is Mappable
- Has Incentive Program
- You Should Know
Any expenditure made prior to the effective date as designated by the MFO is ineligible for the incentive.
- Screen Credit Required
- Project Criteria
Minimum spend = $100K.
Michigan Film Office | www.michiganfilmoffice.org
Margaret O'Riley, Director | Phone: 800.477.3456 | firstname.lastname@example.org
- Hotel Tax Exemption
- Post Facilities
- Water Tank
- Big City
- Historical Architecture
- In-State Vendors
- Out-of-State Vendors
- Fringes Paid
- Taxes Paid
Qualified Compensation Expenditures
- Award Shows
- Feature Films
- Game Shows
- Interactive Media and Video Games
- Music Videos
- Reality Shows
- Scripted Shows
- Sporting Events
- Talk Shows
- Visual Effects
- MCLS § 125.2029h
These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact EP Financial Solutions or your legal or tax advisors to confirm any laws or the effect of incentives on your project.
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