Back in 2022 legislation was passed creating an Arizona Tax Incentive called the Arizona Motion Picture Production Program. Now, at long last, rules have been adopted and the program can be utilized. Instructions for utilizing the program are listed below. In a nutshell, the incentives are 15% tax credit for production costs up to $10,000,000, 17.5% tax credit for more than $10,000,000 but less than $35,000,000, and a 20% tax credit for production costs more than $35,000,000. Additional incentives are available for labor costs in Arizona, and for use of Arizona based locations and facilities. The tax incentives available are capped in 2023 at $75M, $100M in 2024, and $125M in 2025.
Pre-approval applications for the AZ Motion Picture Production Program are now available.
- To apply, click the link to “Request Username and Password.”.
- Fill out the form with all necessary information. For “Industry” select Arts, Entertainment, and Recreation. For “Primary Program of Interest,” select The Arizona Motion Picture Production Program.
- Once you submit this form, the Arizona Commerce Authority (ACA) will create an account and send you an email from the ACA Help Desk with your unique username and a temporary password (please check your junk mail folder).
- Login here with your username and temporary password (both are case-sensitive). You’ll be prompted to create a new password.
- Once logged in, you’re now ready to apply. Click “Incentives”. Select Motion Picture Production.
- Complete the Motion Picture Production: Initial Application for Pre-Approval.
If you’d like to read the rules for the new program, click here.