Comparison tool
Compare incentives side by side
Search and select two or more states to line up their rates, caps, minimum spend, and rules — and decide where your production goes furthest.
GeorgiaNew YorkCalifornia
| Field | Georgia | New York | California |
|---|---|---|---|
| Incentive type | Fully Transferable Tax Credit | Fully Refundable Tax Credit | Various Incentive Types |
| Qualified spend | 20-30% | 30-50% | 35-40% |
| Above-the-line resident | 20-30% | 30-50% | N/A |
| Above-the-line non-resident | 20-30% | 30-50% | N/A |
| Below-the-line resident | 20-30% | 30-50% | 35-45% |
| Below-the-line non-resident | 20-30% | 30-50% | 35% |
| Minimum spend | $500,000 | $1,000,000* | $1,000,000 |
| Funding cap | None | $700,000,000† | $750,000,000 |
| Per-project cap | None | None | $54,000,000* |
| Loan-out registration | Yes | No | No |
| Loan-out withholding | 5.19% | None | No |
| CPA audit required | Yes | Yes | Yes |
| Screen credit required | Yes | Yes | Yes |
| Compensation cap | $500,000 for W-2 employees | Total specific ATL salaries cannot exceed 40% of all other qualified costs | No |
| Sunset date | None | December 31, 2036 | June 30, 2030 |
| Qualifying productions | Music VideosAnimationCommercialsDocumentariesGame ShowsReality TVScripted TVInteractiveFeature Film | AnimationCommercialsScripted TVFeature Film | Scripted TVFeature FilmMiniseriesWeb SeriesAnimationCompetition Shows |
Need help putting an incentive to work on set?See how Dolly tracks incentive-qualified spend
Incentive figures are summarized from public program materials and are illustrative only. Programs, rates, caps, and funding change frequently — always confirm current details with the state's film office before budgeting your production.