MINNESOTA
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 20%-25% Transferable Tax Credit/Rebate |
| Related Programs | |
| Labor | |
| Resident ATL | 20% |
| Resident BTL | 20% |
| Non-Resident ATL | 20% |
| Non-Resident BTL | 15% |
| Labor Uplifts | 5% for productions with qualified minimum MN spend of $1M or 60% shoot days outside of the metro |
| Qualified Spend | |
| Spend | 20% |
Qualified expenditures include direct costs of a qualified production incurred after the date of the project’s certification letter. | |
| Spend Uplifts | 5% for productions with qualified minimum MN spend of $1M or 60% shoot days outside of the metro |
| Minimum/Caps | |
| Minimum Spend | $1M (tax credit); $100K (rebate) |
| Annual Cap | $54.6M (tax credit); $500K (rebate) |
| Application | |
MN Production Rebate - projects spending $1M or more may apply six months prior to principal photography in MN. Film Production Tax Credit - apply at least 30 day, but no more than 180 days prior to beginning of principal photography in MN. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: Requirements vary, please contact incentives@ep.com for more information |
| Sunset Date | December 31, 2030 |
| Additional Information |
|
Minnesota Film and TVMelodie Bahan, Executive Director 612.767.0095 | |