TENNESSEE
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 | 25%-30% Grant |
| Labor | |
| Resident ATL | 25% |
| Resident BTL | 25% |
| Non-Resident ATL | 25% (scripted TV only) |
| Non-Resident BTL | 25% (scripted TV only) |
| Labor Uplifts | 5% on resident labor for script TV projects that include a Filmed in TN logo. |
| Qualified Spend | |
| Spend | 25% |
Qualified expenditures include preproduction, production, and postproduction costs incurred in Tennessee. Click here for a list of qualified expenditures. | |
| Minimum/Caps | |
| Minimum Spend | $200K (film/TV pilot); $500K (scripted TV series/per episode) |
| Project Cap | None |
| Compensation Cap | $250K per resident (films/TV pilots/scripted TV series); $2M per season for total nonresident compensation (scripted TV series) |
| Annual Cap | Funding amount determined on an annual basis. |
| Application | |
It is recommended production submit initial required forms at least 4 months before the start of principal photography. See Guidelines and Instructions for Application for more information. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | None |
| Additional Information | Tennessee also offers a qualified production credit that can be used to offset up to 50% of franchise and excise tax liability. Click here for more information. |
Tennessee Entertainment CommissionBob Raines, Executive Director 615.741.3456 | |