State of Michigan Tax Incentives

2008 Michigan Filming Incentives in a Nutshell

• Must spend at least $50,000 in Michigan to be eligible.
• 40% refundable tax credit, across the board on Michigan expenditures
• Claim an extra 2% if filming in one of the 103 Core Communities in Michigan (click the link to download and print a map of the core communities).
• Labor and Crew: 40%-42% Resident Below the Line. 40%-42% Above the Line regardless of domicile. 30% Non-resident Below the Line.
• $2 million salary cap per employee per production. There is no other cap and no sunset.
• Application must include: estimated Michigan expenditures, project type, Michigan production days, local hires and more. The company must send a script/storyboard, insurance documents, the budget, any confidential information requirements and the application fee of $100. The project must begin pre-production within 90 days of approval.
  
  YOU MUST HAVE AN AGREEMENT APPROVED AND SIGNED BY BOTH THE MICHIGAN FILM OFFICE AND THE MICHIGAN DEPARTMENT OF TREASURY BEFORE INCURRING ANY ELIGIBLE PRODUCTION EXPENSES.

• There is also an infrastructure tax credit program as well as a nontransferable nonrefundable workforce development tax credit for hiring and training current MI crewmembers to a higher level.
  
  This incentive became effective in April 2008.