WEST VIRGINIA
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 | 27%-31% Transferable Tax Credit |
| Labor | |
| Resident ATL | 27-31% |
| Resident BTL | 27-31% |
| Non-Resident ATL | 27% |
| Non-Resident BTL | 27% |
| Labor Uplifts | 4% for productions that employ 10 or more West Virginia residents as part of its full-time employees or as apprentices. |
| Qualified Spend | |
| Spend | 27% |
Direct costs include expenditures incurred in the state of West Virginia or with a qualified West Virginia vendor. | |
| Minimum/Caps | |
| Minimum Spend | $50K |
| Project Cap | None |
| Annual Cap | None |
| Application | |
Principal Photography must begin within 120 days from the date of application approval. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Sunset Date | December 31, 2027 |
| Carry Forward | 1 year |
West Virginia FilmMeghan Smith, Manager, Business Development | |