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Indiana plans new filming incentive

The Judge in IndianaThe US state of Indiana is planning to launch a new filming incentive comprising a tax break of up to 30%.

Producers will be able to claim up to 30% of local labour costs and 20% of all other general production costs. The programme would comprise an annual fund of $15m with a per-production cap of $10m.

Eligibility criteria will include spending at least $50,000 in-state and scheduling at least half of principal photography in Indiana. 

The state previously launched a filming incentive in 2007 but the programme was cancelled five years later. Indiana is not known as a production hub but has hosted scenes for a handful of high-profile movies including Robert Downey Jr’s The Judge (pictured) and Paramount’s Transformers franchise. 

“I don’t think it was [previously] advertised very well to get it out there for producers and production companies,” said Jon Vickers, founder of Indiana University Cinema, in comments to Indiana Public Media.

“But also the percentages were very low, and the cap was very low, so I think the combination of those three probably helped it die.”

Indiana also recently hired its first film commissioner. The incentive announcement comes within a few weeks of neighbouring Ohio expanding its existing filming incentive by doubling its annual fund to $40m, increasing its tax credit to 30% and removing a per-production cap altogether.

Ohio is a more established production hub and Cincinnati in particular is developing a strong reputation as an effective double for period New York.  

For more on filming in Indiana see our production guide.

Image: Claire Folger/Warner Bros. Pictures