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Incentives

Production Incentives Database

Tennessee Scripted TV

Scoring OnlyScripted TVThe Memphis and Shelby County
Incentive Type Grant
Bonus If filming a scripted TV show with a minimum spend of at least $500K an episode
Project Criteria $500,000 minimum qualified Tennessee expenditures per per episode; all expenditures must be incurred within 12 months of the Effective Date as defined in the Grant Contract.


Tennessee Declaration of Residency (Form B) is required for Tennessee residents.

After principal photography production companies must post a notice, once a week for three consecutive weeks, in local newspapers where production took place, telling the public of the need to file creditor claims with the production company by a specific date.
Loanout Registration Required No
Loanout Withholding No
Annual Funding Caps $13,000,000
Project Caps None
Sunset Date 06/30/2020
Audit Requirements
An independent CPA Agreed-Upon-Procedures report is required.
Getting Started
The production company must meet with Tennessee Film, Entertainment & Music Commission to discuss the production prior to the beginning of principal photography.

Apply at least 4 months prior to the start of principal photography by submitting Form A, Form A: Annex I, and other required information; production companies will enter into a Grant Contract with the Tennessee Department of Economic & Community Development (ECD) typically within 2 weeks of issuance of a Certificate of Conditional Eligibility; principal photography must begin in Tennessee within 120 from the effective date as defined in the Grant contract.

This program is not first come, first served and grant awards are based on the discretion of the Tennessee Film, Entertainment & Music Commission and Tennessee Department of Economic & Community Development.
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Required documentation must be submitted to Tennessee Film, Entertainment & Music Commission within 18 months of the Effective Date.
Additional Information
Certain Nonresident wages, salaries, per diems and fringe benefits for Qualifying Principle cast & crew positions for the production of a Scripted Television Series will be eligible for the 25% rebate. Total payroll compensation for nonresident wages is limited to the first $2,000,000 per season. To be deemed as qualifying all nonresident positions must be reviewed by the TEC and approved by the ECD Grants Committee.

Compensation Cap: Qualified wages (including fees, per diem, and fringes) are capped at $250,000 per Tennessee resident.

Declaration of Residency is required (Form B)

The Department may award grants in excess of 25% of the total expenses incurred by a production company if deemed appropriate.

Stand alone Post Production editing and scoring with qualify.

For the purchase of office, post-production or effect equipment, Tennessee qualified expenditures will include the lesser of the net costs of the asset after sales proceeds (if assets are sold) or 20% of the original cost.


Last updated: 09/21/2018

Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at clientservices@mediaservices.com.