North Carolina tops lists for best film incentives

Variety recently conducted an online poll among several hundred location managers, unit production managers, cinematographers, directors and assistant directors asking them to rate their favorite locations according to visual appeal, incentives, film-office support, production resources, and ability to substitute for another location.

Best Incentives

Michigan, Georgia, North Carolina

Michigan grabbed the tax-break spotlight with its pumped-up package of a refundable, assignable credit that ranges from 30% to a whopping 42% of a production's eligible expenses. And the required minimum in-state spend is only $50,000. Georgia offers a transferable tax credit of 20%, with a possible further 10% if a state promo logo is included in the finished production. Minimum spend is $500,000. North Carolina recently upped its incentive to the level of a 25% tax credit on a minimum $250,000 in-state spend.