Jurisdiction Details - Production Incentives

Incentive	12-25% Transferable Tax Credit
Project Criteria	Resident ATL: 15% Resident BTL: 15% Non-Resident ATL: 12% Minimum Spend: $500K Project Cap: $6M Compensation Cap: $750K
Qualified Spend	15% of qualified expenditures. Qualified expenditures include preproduction, production, and postproduction costs in Nevada on or after the date in which the applicant submits an application. In-State agencies must be used for payroll, travel, and insurance to qualify. Bonus: 5% if resident BTL crew is greater than 50%. 5% if 50% of production is shot in qualified rural county.
Program Guidelines	Annual Cap: $10M Sunset Date: None Screen Credit: No CPA Audit: Yes Carry Forward: 2 Years
Additional Considerations	Loan-out Registration: No Income Tax Withholding: Individual: Not Required Loan-out: Not Required Application must be submitted prior to start of principal photography. Priority will be given to a qualified production which promotes tourism in NV.