Reopening for Production in the COVID-19 Era

As more states reopen for productions, many have released resources and recommendations for filmmaking in their jurisdictions. 

Production

There are universal precautions that apply to any production, regardless of the location - such as limiting contact and implementing staggered work shifts, which are outlined in publications like the “Proposed Health and Safety Guidelines for Motion Picture, Television, and Streaming Productions During the COVID-19 Pandemic" - while some locations, such as such as Hawaii have more specific restrictions including quarantine requirements.

With GreenSlate, your production office doesn’t have to be on set. Our platform makes contactless collaboration without paper or trips to set easy and seamless.  

For more information on how you can take your production office remote, check out our "Ten Solutions for Taking Your Production Office Remote" blog.

GEORGIA

Georgia was one of the first states in the U.S. to begin easing restrictions on businesses amid the coronavirus pandemic. In May, it became the first state to establish official safety guidelines for film and TV production to resume on its sets.

Resources and Requirements for Filming:

Incentive Program Highlights:

The Georgia Entertainment Industry Investment Act grants an income tax credit of 20%, with a 10% uplift for including a Georgia Entertainment Promotion Logo in the end credits of the finished product. 

  • Transferable tax credit
  • 5 year carryforward
  • $500,000 minimum spend 
  • Loan outs require 6% withholding 
  • Screen credit required 

HAWAII

After several months of being forced to go on hiatus due to the coronavirus pandemic, film and TV production was approved to restart on O‘ahu on June 5, 2020, with new safety protocols in place.

Resources and Requirements for Filming:

Incentive Program Highlights: 

Hawaii offers attractive tax incentives for filmmakers, including a 20-25% Refundable Production Tax Credit and an annual rolling cap of $50 million, as of July 9, 2019.

  • $200,000 minimum for in state spending
  • Screen credit required
  • Third-party CPA review required. Fees for the third-party review are considered qualified as long as Hawaii state tax was charged.
  • Registration with the Hawaii Film Office/Department of Business, Economic Development & Tourism at least 5 days before the first shoot day required
  • Evidence of financial or in-kind contributions or educational or workforce development efforts toward the furtherance of the local film, television and digital media industries that is valued at 0.1% of the productions Hawaii Spend or $1,000, whichever is greater, required

MONTANA 

Montana entered phase two of reopening on June 1, 2020, and is closely monitoring each step. Film producers and crews can operate in Montana while maintaining social distancing requirements and CDC/public health best practices.  

Resources and Requirements for Filming:

Incentive Program Highlights:

Montana’s MEDIA Act, which became effective July 1, 2019, offers a 20% production expenditure tax credit, with additional components that can increase the transferable credit to a maximum of 35% of total base film production investment. 

  • Transferable tax credit
  • Carryforward 5 years
  • Allowable Uplifts:
    • 25% of compensation for Montana resident crews
    • 15% of compensation for non-Montana resident crew
    • 30% of compensation paid to students
    • 20% of above the line compensation per production or television series season, with ceiling
    • 10% of payments to Montana colleges or universities
    • 10% of all in-studio facility and equipment rental expenditures
    • 5% of expenditures in a high poverty county
    • 25% of post-production wages (effective 2021)
    • 5% for Montana screen credit
  • Program is funded $10 million dollars per year
  • Loan out withholding of 6.9% required
  • CPA review required
  • Screen credit required 
  • Pre-certification required, along with a nonrefundable filing fee
  • Production companies registration with the Secretary of State required

NEW YORK

On June 24th, New York’s Governor’s office issued guidelines for film and TV production to restart in Phase Four of its New York Forward regional phased reopening plan. The city also began accepting film permit applications for the first time since COVID-19 hit for work starting after June 30, limited to a cast and crew of no more than ten with a series of other restrictions.

Resources and Requirements for Filming:

Incentive Program Highlights:

Production companies with applications submitted after 4/1/20 are eligible to receive a refundable credit of 25% of qualified production costs and post-production costs incurred in the state. Applicants can receive a 10% uplift on out of zone labor costs, as well as a 5% uplift on post only out of zone spend.

Additional program highlights:

  • Fully refundable tax credit
  • Program is funded $420 million per year
  • No loan out withholding or registration requirement
  • Screen credit required
  • Initial certification required

OKLAHOMA

As of June 1, 2020, Oklahoma is in phase three of a three-phased approach to open back up Oklahoma’s economy. 

Resources and Requirements for Filming:

Incentive Program Highlights:

The Oklahoma Film Enhancement Rebate Program offers 35-37% cashback on qualifying Oklahoma expenditures. 

  • $8 million rolling cap per fiscal year (July 1 - June 30) 
  • Program renewed through 2027
  • Minimum production budget of $50,000
  • Minimum in state spend of $25,000
  • Film and television projects required to include a screen credit to the state
  • CPA review required 

Considering where to shoot your next production? 

Explore our suite of intuitive, web-based production incentive tools – including an interactive map, comparison tool, and incentives calculator – to easily search, compare, and calculate production incentives on any device.

For tax incentive inquiries, contact Michele Miller, GreenSlate's Director of Accounting Services.


This information in this communication is general in nature, and is not intended, nor should it be construed, as legal, accounting, tax or other professional advice rendered by GreenSlate, LLC. The reader should contact his or her attorney, CPA, or tax professional prior to taking any action based upon this information.

GreenSlate
15 June 2020

Incentives
COVID-19 Updates

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