Live Theater Tax Credit Pilot Program Application and Program Documents

The Massachusetts Office of Travel and Tourism (MOTT), in partnership with the Massachusetts Office of Business Development (MOBD), is seeking applications from Eligible Theater Companies interested in applying for the Live Theater Tax Credit Pilot Program. Applications will open on July 15, 2025, and will close at 5:00 pm on August 26, 2025. 

The following materials may be required as part of the application:

• 2025 Massachusetts Live Theater Tax Credit Pilot Program Submittable Application
• MA Live Theater Tax Credit Production Budget (see below for additional details)
• Certain production types require submission of the following documents:
  • Pre-Broadway Production - Documentation evidencing the production is scheduled or intended to be scheduled for the city of New York’s Broadway Theater District within 24 months after the Eligible Theater Production’s presentation in Massachusetts
  • Pre-Off-Broadway Production - Documentation evidencing the production is scheduled or intended to be scheduled for the city of New York’s Off-Broadway Theater District within 24 months after the Eligible Theater Production’s presentation in Massachusetts
  • National Tour Launch - Documentation evidencing the Eligible Theater Production’s performance is opening with its first performance in the Commonwealth and is scheduled to perform throughout the United States following its conclusion in Massachusetts
• Letters of Support (optional)
• Proof of the Eligible Theater Company’s good standing with the Massachusetts’ Secretary of Commonwealth, Department of Revenue and Department of Unemployment Assistance dated within 90 days of submitting an application.

MA Live Theater Tax Credit Production Budget
Applicants must submit a completed MA Live Theater Tax Credit Production Budget with their application. Eligibility requires the theater production to have a budget of at least $100,000 of costs and expenses to be incurred by the applicant in Massachusetts. Tax credit awards may be based upon details provided within the submitted budget. However, actual awards are dependent upon confirmation of actual eligible expenses incurred that are detailed in the Cost Accounting Report submitted by the award recipient after the Eligible Theater Production concludes. 

Please be advised, only costs or expenses incurred by the applicant for the Eligible Theater Production are eligible for Live Theater Tax Credits. Costs or expenses incurred by related partners or presenters for the Eligible Theater Production are not eligible.

Economic Impact Report
Recipients of Live Theater Tax Credits are required to collect and report information regarding the direct and indirect economic impacts of the Eligible Theater Production, as anticipated in the application. Within six (6) months from the conclusion of an Eligible Theater Production, recipients must submit an Economic Impact Report. Please review this report to understand the information required to obtain the Final Certificate.

Awardees will need to collect information from attendees of the theater production to complete the Economic Impact Report. 

Sample Audience Survey
The Economic Impact Report requires recipients of Live Theater Tax Credits to collect information about attendees of the Eligible Theater Production. Access the sample audience survey that is provided as an example of the information to collect. 

Cost Accounting Report
Recipients of Live Theater Tax Credits are required to submit a Cost Accounting Report within six (6) months following the conclusion of the Eligible Theater Production detailing actual Eligible Production Costs incurred in Massachusetts. Eligible Production Costs are detailed in Live Theater Tax Credit regulation (400 CMR 10.00) and the RFP and are categorized as payroll costs, production and performance expenditures and transportation expenditures. The report must include an accountant’s report confirming the accuracy of the information submitted. The Cost Accounting Report must exclude any Eligible Production Costs paid with state funds, state loans or state guaranteed loans.