25% on resident BTL labor / 20% on non-resident labor, ATL labor, non-payroll expenditures (labor capped at $500K)
Uplift(s)
5% for employing Indiana residents during pre & postproduction (min. of 20% of total workforce); 5% for adding an IEDC-approved Indiana brand to end credits. 30% is maximum credits allowed.
Annual Cap
$5M
Project Cap
Contact film office
Compensation Cap
$500K
Eligible Expenses
Expenditures incurred in Indiana that are directly used for a qualified production.
Additional Info
Projects must begin principal photography within 180 days of tax credit approval. Loanouts must register with the Department of Revenue.
Requirements
Minimum Spend
$300K
Local Hire
Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
None
Application Timing
Applicant must be registered with Secretary of State. Contact the Film Office.
Audit
CPA audit required. Projects must be completed within 2 years of incentive approval.
