MISSISSIPPI

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive	25%-30% Rebate
Labor
Resident ATL	30%
Resident BTL	30%
Non-Resident ATL	25%*
Non-Resident BTL	25%*
Labor Uplifts	5% on payroll paid to any member of the cast and crew who is an honorably discharged veteran of the US Armed Forces.
Qualified Spend
Spend	25%
	Qualified expenditures include production costs paid to Mississippi vendors and companies.
Minimum/Caps
Minimum Spend	$50K
Project Cap	$10M
Compensation Cap	$5M
Annual Cap	$20M
Application
	Production companies must submit an application to the Mississippi Film Office/MDA. The application must be submitted before the beginning of production for the Mississippi portion of the project.
Additional Requirements
Screen Credit	Yes
CPA Audit	No
Loan-Out Registration	Yes
Income Tax Withholding	Individual: 0% - 4.7% Loan-out: 4.7%
Sunset Date	None
Additional Information	*As of April 8, 2019, non-resident payroll may be considered as part of base investment and eligible for a 25% rebate. Please contact the Mississippi Film Office for more information. At least 20% of the production crew on payroll must be Mississippi residents.
Mississippi Film Office Nina Parikh, Director 601.359.3297 nparikh@mississippi.org www.filmmississippi.org