EP Services Offered
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Location Production Needs
|Non-Resident ATL||25% (scripted TV only)|
|Non-Resident BTL||25% (scripted TV only)|
5% on resident labor for script TV projects that include a Filmed in TN logo.
Qualified expenditures include preproduction, production, and postproduction costs incurred in Tennessee.
Click here for a list of qualified expenditures.
|Minimum Spend||$200K (film/TV pilot); $500K (scripted TV series/per episode)|
|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.|
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.
|Income Tax Withholding|
Individual: Not Required
Loan-out: Not Required
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 Commission
Bob Raines, Executive Director