Film Incentives by State: Where It Pays to Shoot in the US
Film tax incentives in New York, California, Georgia, New Mexico, Illinois and Louisiana, side by side. Each checked on the official state source, Sept 2026.
A lot of film and TV work that used to happen in the US now happens in other countries. Producers follow the money, and plenty of places abroad pay well to host a shoot. Crew feel that in fewer calls and longer gaps between jobs.
State film incentives are the main tool the US has to keep that work here. They're not simple, and they change often, but for many productions they decide where the cameras go. When a show stays in the US, the jobs stay with the people who live near the set: the grips, gaffers, ACs, PAs, hair and makeup, drivers and caterers.
This hub covers six states where the programs are real, active and built around local spend. Each guide below was checked against that state's official film office or tax agency in September 2026 and links to the source.
The six states at a glance
| State | Base credit | Local crew angle | Minimum | Full guide |
|---|---|---|---|---|
| New York | 30% of qualified costs | Extra 10% on labor in 53 listed upstate counties | $1M (NYC area) or $250K (rest of state) | New York guide |
| California | 35% (40% first season for relocating TV) | Extra 10% on wages to Californians who live and work outside the LA zone (5% for relocating TV) | $1M budget | California guide |
| Georgia | 20%, plus 10% promotion uplift (commercials get 20% only) | Credit is on Georgia spend; no annual cap | $500K per year | Georgia guide |
| New Mexico | 25%, refundable | Non-resident crew credit is capped by count and share of wages | See guide | New Mexico guide |
| Illinois | 35% on Illinois spend and resident wages | Non-residents earn 30% and only a limited number count | $50K (under 30 min) or $100K | Illinois guide |
| Louisiana | 25% | Extra 15% on Louisiana resident payroll | $300K ($50K Louisiana screenplays) | Louisiana guide |
These are headline figures. Each program has add-ons, caps, timing rules and exclusions that change the real number, and those are in the full guides.
What the programs have in common
They pay on local spend. Every one of these credits is based on money spent in the state: local vendors, local rentals and, most of all, local payroll. Spend that leaves the state usually doesn't count.
Most of them favor local crew outright. Louisiana adds 15% on resident payroll. Illinois pays 35% on resident wages and 30% on a limited number of non-residents. California adds up to 10% for hiring Californians who live and work outside the Los Angeles zone. New Mexico caps how many non-resident below-the-line crew can count and how much of the crew budget they can be. New York adds 10% on labor in its upstate counties.
Timing is strict. New York wants your application before principal photography. Georgia gives you a window that closes 7 days after you start shooting. Illinois needs film and TV applications 5 business days before you roll. California only takes applications in set windows. Miss the date and you can lose the credit.
Somebody checks the math. Georgia audits every project. Louisiana has an independent CPA verify spend. Illinois requires an IFO-approved CPA. New Mexico requires a New Mexico CPA audit for credits over $5 million.
How to use this as a producer
- Pick the state for the story first, then check which program fits your budget size and format. A $400K commercial and a $40M series live under very different rules.
- Read the official source. Every guide links to it. Rules change. Louisiana's, for one, moved to rules set by its economic development office in 2025, so ask the film office what applies today.
- Talk to the film office early. They're there to help productions come to their state, and they'll tell you what's changed.
- Budget with a production accountant who knows that state's program.
- Staff locally from the start. In most of these states, local crew are worth more to your budget than crew you fly in, and you skip the travel, hotels and per diem.
Finding local crew
NeedaCrew lists working crew by role and city, so you can staff where you shoot:
Or post what you need. It's free to post. The hirer pays 5%. Crew keep 100% of their rate.
For crew: stay busy between shows
Film and TV work comes in waves. Crew who can also work live events, livestreams and broadcast tend to fill the gaps: switching, live audio, event lighting, LED walls, drone work. If you want to pick up one of those skills, trade for it with another member on Skill Swap.
These guides are plain-language summaries, not tax advice. Incentives change often. Confirm every detail with the state film office and a production accountant before you budget.
Related Guides
California Film Tax Credit 4.0: A Plain Guide for Producers (2026)
California's Film & TV Tax Credit 4.0 in plain terms: 35% and 40% rates, out-of-zone and local hire uplifts, minimums and application windows. Checked Sept 2026.
Georgia Film Tax Credit: A Plain Guide for Producers (2026)
Georgia's film tax credit in plain terms: 20% base, 10% promotion uplift (not for commercials), the $500,000 minimum, application timing and the mandatory audit. Checked Sept 2026.
Illinois Film Tax Credit: A Plain Guide for Producers (2026)
The Illinois film tax credit in plain terms: 35% on local spend and resident wages, 30% on limited non-residents, extras, minimums and how to apply. Checked Sept 2026.