Production Incentives

The DGA, along with a coalition of entertainment industry partners, has worked for the past thirteen years to secure legislation at the federal, state, and local level to help keep film and television production in the United States.

In 2004, at the federal level, the DGA achieved a big victory with the enactment of Section 181 of the Internal Revenue Code which provides an incentive for domestic film and television productions. In 2008, this provision was significantly modified to cover a wider range of domestic productions.

The revised legislation expanded the program by applying the tax incentive to the first $15 million of all films and television productions in the United States, not just productions whose total costs do not exceed a $15 million cap, as in the original legislation. (If the costs are incurred in economically depressed areas in the United States, the incentive can be applied to the first $20 million.)

On January 2, 2013, the extension of Section 181 was included in the American Taxpayer Relief Act of 2012. Section 181 can now be applied retroactively to productions commencing after December 31, 2011 – and will expire December 31, 2013.

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Contact
Kathy Garmezy - Associate Executive Director for Government and International Affairs
Libby Buchanan - Assistant to Kathy Garmezy 310-289-5358
libbyb@dga.org
Film Commissions

A resource list with website links to film commission information across the map.

Section 181

Information and FAQs on using this federal film and television production tax incentive.

An Economic Report on the California Film and TV Tax Credit Program