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Payroll credit and production expense credit are available for motion picture production companies. These credits can be used against Massachusetts personal income tax or corporate excise liabilities.
Each credit has its own qualification requirements. Taxpayers may qualify for and claim both credits.
The payroll credit may be equal to 25% of the taxpayer’s total qualifying payroll for the employees connected with the filming and production of a motion picture in Massachusetts.
To determine qualified payroll:
The qualifying payroll cannot include any payments made to an employee whose total payments in connection with the filming of a motion picture are equal to or greater than $1,000,000.
To qualify for the payroll credit, the taxpayer must incur total production expenses of at least $50,000 in Massachusetts in a consecutive 12 month period.
The production expense credit may be equal to 25% of the taxpayer’s Massachusetts production expenses in connection with the filming and production of a motion picture in Massachusetts.
The production expense credit doesn’t include payroll expenses already calculated for its payroll credit.
To qualify for the 25% production expense credit:
The credit may not be used to reduce a taxpayer’s corporate excise tax liability below $456 unless the taxpayer opts to seek a refund of the excess credit amount.
Unused credits may be carried over, refunded, or transferred subject to certain conditions by the taxpayers for the next 5 tax years.
A taxpayer who elects to claim a refund of the film credit may not seek a partial:
The credits may be transferred by the taxpayer. Transferees may carry forward unused credits for the next 5 tax years subsequent to the first tax year the credits were allowed to the initial transferor. The film credit is not refundable to the transferee.
For more information, details on how amounts are calculated, and important definitions, please see: