Montana Post Production
|Incentive Type||Transferable Non-Refundable Tax Credit|
|Above the Line Residents||25%|
|Below the Line Residents||25%|
|Bonus||5% bonus on qualified postproduction expenditures incurred in an underserved area incurred in an "Underserved area" . "Underserved area" means a county in this state in which 14% or more people of all ages are in 19 poverty as determined by the U.S. bureau of the census estimates for the most current year available|
Minimum instate spend for feature film and TV is $350,000 and at least 50% - For the Post Production credit at least 50% of all expenditures must incur in MT and at least 50% of all Post Production Activities must incur in MT.
|Loanout Registration Required||Yes|
|Loanout Withholding||Yes, 6.9%|
|Annual Funding Caps||$7,500,000|
$1000 for any post production company utilizing the post credit.
The department of commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
5 Year Carry Forward
Recapture is possible
Transfer value must be at least 85% of the credits' value
a 2% transfer fee(of the credit amount) is due at the time of the transfer
Compensation Cap; excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment
The most each employee can earn back in credit is $125,000
The most an actor, director, producer, or writer can earn back in credit is 20% on the first $7.5M earned
Last updated: 05/14/2019
Production Incentive Disclaimer
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