RESOURCE / FILM INCENTIVES · July 2026
Film tax incentives by state
Where a production shoots is increasingly where the incentive sends it — and the capture work follows. SCANable already runs studios in five of the country’s biggest incentive states and sends Mobile CyberSCAN™ Studios to the rest, so your scan data gets captured wherever the tax credit lands your shoot.
Confirm before you rely on it. Incentive rates, caps, and sunset dates change often and vary by production type. The figures below were reviewed in July 2026 and are a starting point — always confirm current terms with the state film office (linked) or your production accountant.
WHERE WE’RE BASED
Six states, six of the strongest programs.
Our studios aren’t in these cities by accident — they’re where the production, and the incentives, are. Here’s how each program stacks up, with a link to the local SCANable studio and to the official film office.
California
35% base · up to 45%Refundable tax credit — Program 4.0
The 2025 overhaul more than doubled the state’s commitment: a 35% base (up to 45% with uplifts), now refundable, on a $750M annual cap. $1M minimum spend, $54M per project, sunsets June 30, 2030.
Nevada
15% base · up to 25%Transferable tax credit
A smaller, fast-moving program — a $10M annual cap and $6M per project — so allocation is the real constraint, not the rate. Pairs well with our LA teams when a job wants both markets.
New York
30% base · up to 40%Refundable tax credit
An $800M annual cap — the highest in state history — plus a separate $100M independent-film allocation. Credits now pay out in full the same year rather than over two to three.
New Jersey
30–35% base · up to 40%Transferable tax credit
35% across most of the state (30% inside the NYC 30-mile zone), rising to 40% for studio and film-lease partners. The Newark/Bayonne stage corridor is growing fast on the strength of it.
Georgia
20% base · up to 30%Transferable tax credit
The most predictable program in the country: no annual cap and no sunset. A +10% uplift for the Georgia promotional logo takes it to 30%, on a $500K minimum spend.
Texas
Up to ~31% (tiered)Cash grant — TMIIIP (SB 22)
A brand-new $1.5B, ten-year commitment (effective Sept 1, 2025). Grants tier by budget — 5% / 10% / 22.5% / 25% — with stackable uplifts. A cash grant, not a credit, so there’s nothing to sell or transfer.
BEYOND OUR HOME STATES
Major incentive states we shoot regularly.
Whichever state your production lands in, our Mobile CyberSCAN™ Studios and set-experienced crews travel to the set. Directional headline rates below — mechanisms are stable, but confirm current terms and caps with each state’s film office before you budget.
- New MexicoUp to 25–40%Refundable credit
- LouisianaUp to 25–40%Transferable credit
- IllinoisUp to 30%+Transferable credit
- KentuckyUp to 30–35%Refundable credit
- OklahomaUp to 20–38%Cash rebate
- MississippiUp to 25–35%Cash rebate
- MassachusettsUp to 25%Transferable credit
- PennsylvaniaUp to 25–30%Transferable credit
- TennesseeUp to 25%+Grant
- North CarolinaUp to 25%Grant / rebate
- MinnesotaUp to 25%Credit + rebate
- HawaiiUp to 22–27%Refundable credit
- UtahUp to 20–25%Credit / cash rebate
- ColoradoUp to 20–22%Cash rebate
- ArizonaUp to 15–22.5%Refundable credit
- OhioUp to 30%Refundable credit
Shooting somewhere not listed? We deploy nationwide — see nationwide coverage or just tell us where.
HOW IT AFFECTS CAPTURE
Let the incentive pick the state. We’ll bring the scan.
Digital doubles, LiDAR set and location scanning, aerial photogrammetry, and 4D capture all count toward qualified in-state spend when performed by a crew on the ground. Because our Mobile CyberSCAN™ Studios bring a full capture stage to your set, you don’t have to route talent or plates out of state to get production-grade data — the capture happens where the incentive does.
NEXT / PLAN A CAPTURE
Know your state? Let’s plan the scan.
Tell us where you’re shooting and what needs capturing. We’ll get a crew or a Mobile CyberSCAN Studio to your set — in an incentive state or anywhere else.