Massachusetts Film Office Claimed

25% Refundable/Transferable Credit

ATL: 25%
BTL: 25%
Minimum Spend: $50k
Minimum filming days: 75%* of principal photography (or 75%* of budget)
Project Cap: None
Compensation Cap: For productions shooting less than 75%* in-state and/or production expenses in MA are less than 75%* of the total, there is a $1M cap per individual, and production only qualifies for the 25% payroll tax credit.
*As of 1/1/22, 50% increased to 75%

Qualified Spend/Bonus
25% on qualified expenditures including, but not limited to:
Labor (resident and non-resident)
Select Fringes
Equipment
Postproduction
Travel (in-state)
Shipping (in-state)
Hotel
Working Meals
Food/Catering/Entertainment
Set Construction
Art, set dec, wardrobe
Car and truck rentals

Bonus: Sales Tax Exemption available for qualified projects
Bonus:  in-state and out-of-state rentals and purchases on items directly utilized in the production both qualify.  No brokering needed.

Annual Cap: None
Sunset Date: None
Screen Credit: Yes, contact office for specifics
CPA Audit: Yes
Carry Forward: 5 Years

Loan-out Registration: Yes

Massachusetts offers .90 on the dollar if cashed out directly with the state.

All resident and non-resident personnel, including Loan Outs, have Income Tax Withholding @ 5%

Filing for the Sale Tax Exemption should take place 10 days to 2 weeks before expected major spending in MA on the specific production. Note: the date the Sales Tax Exemption begins is the beginning of the 12 consecutive month qualifying period.

Webisodes are eligible on a case by case basis.