Montana’s MEDIA Act tax credit and Big Sky Film Grant Program, combined with its stunning landscapes, cost-effective environment, and supportive film office, make it an excellent choice for productions seeking financial benefits and natural beauty. The state’s commitment to attracting filmmakers is evident in its incentives and infrastructure, providing opportunities for both large-scale productions and independent projects.

• 1. Montana Economic Development Industry Advancement (MEDIA) Act

  The MEDIA Act provides significant tax credits for production companies that incur qualifying expenses while filming in Montana.

  a. Tax Credit Rates

  • Base Tax Credit:

    • Up to 25% of qualifying production expenditures (QPE) incurred in Montana.

  • Additional Credits:

    • 15% for hiring Montana resident crew.

    • 20% for employing Montana students.

    • 30% for principal photography conducted in rural areas.

    • 10% for rentals and purchases from Montana vendors.

    • 5% for utilizing Montana-based post-production services.

    • 25% for hiring veterans.

  b. Eligible Productions

  • Feature films, television series, commercials, and other audiovisual projects are eligible.

  • Productions must meet minimum spend requirements and employ Montana residents.

  c. Minimum Spend

  • Productions must spend at least $350,000 in qualifying expenditures to access the MEDIA Act incentives.

  d. Annual Cap

  • Montana’s tax credit program is capped at $12 million per fiscal year, distributed on a first-come, first-served basis.

  e. Qualifying Expenditures

  • Costs eligible for the credit include:

    • Salaries and wages for Montana residents.

    • Equipment rentals, set construction, and location fees.

    • Accommodation, transportation, and catering within the state.

  2. Big Sky Film Grant Program

  The Big Sky Film Grant provides direct funding to support productions that highlight Montana's natural beauty and culture.

  Grant Categories

  1. Feature Film Production Grant:

     • Grants of up to $50,000 for projects that spend at least 50% of their budget in Montana.

  2. Resident Filmmaker Grant:

     • Grants of up to $25,000 for Montana-based filmmakers producing projects within the state.

  3. Development Grant:

     • Supports pre-production activities, such as script development, scouting, and budgeting.

  Eligibility:

  • Productions must emphasize Montana's landscapes, culture, or heritage.

  • Priority is given to projects with substantial local hiring and community engagement.

  3. Benefits of Filming in Montana

  a. Diverse Locations

  • Montana’s vast and varied landscapes offer filmmakers a range of settings, including:

    • Mountains: The Rocky Mountains and Glacier National Park.

    • Plains: Expansive prairies and open grasslands.

    • Rivers and Lakes: Iconic waterways like the Yellowstone River and Flathead Lake.

    • Historic Towns: Old Western-style towns ideal for period pieces.

  b. Cost-Effective Production

  • Lower production costs compared to larger filming hubs like California or New York.

  • Financial incentives further reduce overall production expenses.

  c. Skilled Workforce

  • A growing pool of experienced local crew members, including cinematographers, production designers, and post-production professionals.

  • Incentives for employing Montana residents encourage hiring within the state.

  d. Film-Friendly Environment

  • Streamlined permitting processes through the Montana Film Office.

  • Access to state and federal lands for filming, including national parks and forests.

  4. Application Process for Incentives

  MEDIA Act Tax Credit

  1. Pre-Certification:

     • Register with the Montana Film Office and submit an application outlining the project’s budget, schedule, and production details.

  2. Approval:

     • Upon approval, productions must maintain detailed records of qualifying expenditures.

  3. Final Certification:

     • Submit audited accounts and expense reports to claim the tax credit.

  4. Disbursement:

     • The credit can be applied to Montana state taxes or sold/transferred to other entities.

  Big Sky Film Grant

  1. Application Submission:

     • Submit a grant application through the Montana Film Office, including a detailed project proposal, budget, and shooting schedule.

  2. Review Process:

     • Applications are evaluated based on the project's cultural impact, economic benefits, and alignment with Montana’s priorities.

  3. Award Notification:

     • Grants are awarded based on merit and availability of funds.

  5. Recent Productions in Montana

  Montana’s incentives and scenic landscapes have attracted numerous high-profile productions:

  • "Yellowstone":

    • The hit TV series extensively uses Montana’s ranches and open plains as backdrops.

  • "A River Runs Through It" (1992):

    • Filmed along Montana’s pristine rivers, showcasing its natural beauty.

  • "Legends of the Fall" (1994):

    • Used Montana’s rugged landscapes for its epic storyline.

  • "The Revenant" (2015):

    • Certain scenes were filmed in the state’s wilderness areas.

  6. Challenges and Opportunities

  Challenges

  • Limited Crew Base:

    • While growing, Montana’s workforce may not be sufficient for large-scale productions, requiring some crew to be brought in from out of state.

  • Seasonal Access:

    • Harsh winters can limit filming in some regions, making advanced planning essential.

  Opportunities

  • Emerging Industry:

    • Montana’s increasing investment in its film industry creates opportunities for international productions and collaborations.

  • Untapped Locations:

    • Many of Montana’s unique landscapes remain underutilized, offering fresh settings for filmmakers.

• Incentive Type: Limited Incentives

• Details: Provides small grants for local projects.

• Cap: None.

Incentive Type: Transferable Tax Credit

Details: 15%-25% tax credit based on local spending and employment.

Cap: None.

• Incentive Type: Limited Incentives

• Details: Provides logistical support but no direct financial incentives.

• Cap: None.

• Incentive Type: Refundable Tax Credit

• Details: 30%-35% tax credit, with additional benefits for diversity hiring.

• Cap: $300 million annually.

Financial Incentives for Film and Television Productions

New Mexico offers one of the most competitive film incentive programs in the United States, aimed at fostering a robust and sustainable local film industry while attracting high-profile international productions.

a. Film Production Tax Credit

• Base Rebate:

  • Productions can claim a 25%-35% refundable tax credit on qualifying production expenditures incurred in New Mexico.

• Uplifts and Bonuses:

  • 5% Additional Credit:

    • For productions filmed at qualified production facilities or soundstages.

  • 5% Uplift:

    • For productions shot in rural areas outside a 60-mile radius of Albuquerque and Santa Fe.

  • 5% Credit for Series:

    • For long-running television series.

  • Higher Percentages for Resident Hires:

    • Increased rebates for hiring New Mexico residents as cast or crew.

• Annual Cap:

  • New Mexico has an annual cap of $110 million for tax credit disbursements.

  • However, there is no cap for long-running television series, making the state particularly attractive for episodic productions.

b. Loan Programs

• New Mexico offers low-interest loans through the New Mexico Film Loan Program to support local production companies and small-budget independent films.

c. Workforce Incentives

• Productions can receive additional financial support for employing local crew and talent, including:

  • 50% reimbursement of wages for on-the-job training of New Mexico residents.

• Specialized incentives for hiring Native American talent and crew.

  Eligible Expenses

  The tax credit applies to Qualifying Production Expenditures (QPE), including:

  • Salaries for New Mexico residents (above and below the line).

  • Set construction, wardrobe, props, and equipment rentals.

  • Location fees and permits.

  • Transportation, lodging, and catering within the state.

  • Post-production services performed in New Mexico.

  Application Process

  Steps to Qualify for Incentives:

  1. Pre-Certification

     • Submit an application to the New Mexico Film Office before production begins.

     • Provide a detailed production budget and schedule.

  2. Production Phase

     • Track all qualifying expenditures and maintain thorough financial records.

  3. Final Submission

     • Submit audited financials and expenditure reports after production concludes.

  4. Tax Credit Disbursement

     • Refundable tax credits are issued after approval, providing direct cash benefits.

  Timeline

  • Refunds are typically processed within 90-120 days of final application approval.

• Incentive Type: Refundable Tax Credit

• Details: 30%-40% refundable tax credit, depending on location and scale.

• Cap: $420 million annually.

• Incentive Type: Rebate

• Details: 25% rebate on qualifying expenditures.

• Cap: $31 million annually.

• Incentive Type: Limited Incentives

• Details: Provides small grants for documentaries and local projects.

• Cap: None.

• Incentive Type: Refundable Tax Credit

• Details: 30% tax credit for productions spending over $300,000.

• Cap: None.

• Incentive Type: Rebate

• Details: 35% rebate for local hiring and in-state expenditures.

• Cap: None.

• Incentive Type: Cash Rebate

• Details: 20%-25% rebates for in-state expenditures.

• Cap: None.

• Incentive Type: Transferable Tax Credit

• Details: 25% tax credit, with additional credits for productions meeting diversity criteria.

• Cap: None.

• Incentive Type: Tax Credit

• Details: 30% tax credit with no cap on individual projects.

• Cap: None.

• Incentive Type: Rebate

• Details: 25%-30% rebates for in-state expenses.

• Cap: None.

• Incentive Type: Limited Incentives

• Details: Offers small grants and logistical support.

• Cap: None.

• Incentive Type: Grant

• Details: Provides grants covering 25%-30% of expenditures.

• Cap: None.

• Incentive Type: Grant

• Details: Grants covering 5%-22.5% of qualified expenditures.

• Cap: None.

Incentive Structure

• Base Grant Rates:

  • 5% for projects spending $250,000–$1 million

  • 10% for $1 million–$3.5 million

  • 20% for over $3.5 million

• Additional Bonuses:

  • 2.5% for productions in underutilized or economically distressed areas

  • 2.5% for hiring veterans

  • 2.5% for postproduction work

  • 2.5% for faith-based or "Texas Heritage" projects

• Maximum Potential Rebate: Up to 25% of eligible expenditure

• Eligibility Requirements

• Minimum In-State Spend: $250,000 for film and television projects

• Production Location: At least 60% of the production must occur in Texas

• Texas Residency: At least 55% of the paid cast and crew must be Texas residents

• Labor Cost Cap: Eligible labor costs are capped at $1 million per individual per project

• Incentive Type: Rebate

• Details: 20%-25% rebate, depending on rural filming locations.

• Cap: None.

• Incentive Type: Limited Support

• Details: Provides small grants and logistical assistance.

• Cap: None.

• Incentive Type: Refundable Tax Credit

• Details: 15%-20% tax credits, with uplifts for rural productions.

• Cap: None.

• Incentive Type: Rebate

• Details: 30% rebate, with a focus on independent productions.

• Cap: None.

• Incentive Type: Limited Incentives

• Details: Recently reintroduced a 27% rebate program.

• Cap: None.

• Incentive Type: Limited Incentives

• Details: Provides support for local productions but lacks a statewide program.

• Cap: None.

Incentive Type: Grant

Details: Offers small grants for projects featuring Wyoming landscapes.

Cap: None.