Where Elephants Fought

Tennessee Tax Incentive

As long as you’re spending a minimum of $200,000 on qualified Tennessee spend, either per episode or per project, you are eligible for a cash rebate in the form of a 25% grant. We’re not big on zred tape or fine print; there’s no per project cap, and this is not a first-come, first-served program, which is subject to our available funds and our discretion. 

Qualified Expenditures

Qualified expenditures include production costs that are incurred in Tennessee during pre-production, principal photography and post production. This includes payments for goods and services used in the state in connection with a qualified production that have been either purchased from a Tennessee vendor or paid to a Tennessee resident. Eligible spend, with regard to wages, is limited to the first $250,000 in wages, salaries, fees, per diem and fringe benefits paid to a Tennessee resident. Any expenditure incurred before the “Effective Date” is contractually assigned and fully executed will not qualify.

*As of September 1, 2018 Qualified Scripted Television Series spending $500,000 per episode in Qualified Tennessee Spend (QTE) and including a Film Tennessee Logo will receive an additional 5% uplift on Tennessee Resident Labor and up to $2,000,000 per season in compensation expenses for Qualifying Non-Resident labor.

Please reference Appendix B of the (“TEC”) Production Incentive Guidelines for a full list of eligible and ineligible expenditures

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Funding for the program is subject to annual appropriations by the State Legislature

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