Michigan film incentives have created the most lucrative film production tax incentives program and infrastructure development in the United States and the world. Rather than a sellable film tax credit, Michigan offers a cash rebate!

 2008 MICHIGAN FILMING INCENTIVES IN A NUTSHELL:

Must spend at least $50,000 in Michigan.

40% cash rebate on Michigan expenditures.

Claim an extra 2% if filming in one of the 103 Core Communities in Michigan.

Labor and Crew:
40%-42% Resident Below the Line.
40%-42% Above the Line regardless of domicile.
30% Non-resident Below the Line.

$2 million salary cap per employee per production.
There is no other cap and no sunset.

Learn more at the Michigan Film Office.