ABSTRACT
Entertainment tax incentives, sometimes called film tax incentives, are used to recruit media productions to a specific state or country. Canada first highlighted the drawing power in 1997 when they launched the first comprehensive entertainment tax incentive program. The first consideration is type of production. Every state accepts film production; most states accept scripted television production, and many offer separate applications for television pilot versus television series. The second consideration is budget. Production budgets are also divided into two areas: above-the-line and below-the-line. A third consideration for most states is the number of shooting days. There are three types of entertainment incentives offered in the US: tax credits, rebates, and grants. Most states focus on only one of these primary types of incentives, although there are a few that have more than one program. Also, many states offer additional perks in an effort to recruit productions.
