Eligible Production Types
- Feature Films
- Scripted Television
- Reality Television
- Video Games
- Talk Shows
- Game Shows
- Live Events
Location Production Needs
25% Partially Refundable/Fully Transferable
$1M (for productions shooting less than 50% in-state and production expenses in MA must be less than 50% of total)
25% of qualified expenditures. Qualified expenditures include preproduction, production, and post production expenses related directly to the Massachusetts production.
Sales Tax Exemption available for qualified projects
January 1, 2023
Incentives are fully transferable or 90% refundable.
Filing for the Sale Tax Exemption starts prior to official 12 month qualifying period, generally just prior to spending in MA on the specific production.
Webisodes are eligible on a case by case basis.