Grant Rebate

Production Companies spending over $200,000 on qualified Tennessee spend, per project or per episode, can earn a cash rebate of 25%. The grant does not have a maximum cap, it is simply subject to the ECD’s available funds and discretion.

25% Grant Rebate

Qualified expenditures include production costs spent in Tennessee during pre-production, principal photography and post production. Payments to state vendors or residents for goods or services associated with the production are included. The maximum eligible spend is $250,000 in wages, salaries, fees, per diem and fringe benefits. Expenditures incurred before assigning the effective date are not included. For a detailed and complete list of eligible and ineligible expenditures, please refer to Appendix B of the TEC Production Incentive Guidelines.

Before Production, Film and Entertainment Production Companies enter a Grant Contract with the Department of Economic and Community Development. This typically happens within two to four weeks of issuing the Certification of Conditional Eligibility (CCE). Once both parties have completed the Grant Contract and assigned an effective date, the document will be activated and expenses will qualify.

To ensure all production costs are eligible for rebate, the Production Company must submit any expected increases in expenses to the TEC, in writing and be approved by the ECD Grants Committee. The company should submit all requests for additional funds to the TEC on Form D to be approved by the Committee. The Committee issues additional funds based on the availability of total funds and their own discretion. 

If the production company is caught attempting to bypass any of these guidelines, the ECD can terminate the Grant Contract. Once the Production Company receives its final payment, the ECD will officially close the Grant Contract.

 

  Feature Films & TV Pilots Scripted TV Series
Incentive  25%  25% Labor + 5% promo on resident labor
Type of Incentive  Grant Grant
Refundable / Transferable / Carryforward Yes / No / NA Yes / No / NA
Minimum Spend  $200,000 per project  $500,000 per episode
Qualified Labor  1st $250k of Each Resident Resident Labor capped at $250,000 per resident. Total Non-resident labor capped at $2 Million 
Qualified Vendor Expenses  25% 25%
Loan out Withholding / Registration No / Yes   No / Yes
Screen Credit Required  Yes Yes
Promotional Incentive  No Additional 5% grant on resident labor for qualified projects that include a Filmed in TN logo
CPA Audit Required Yes Yes
Sunset Date None None

 

Qualified Expenditures

Qualified expenditures include production costs 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 has 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.

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

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

 

That Evening Sun

 CHRISTMAS AT GRACELAND

 

Forms & Documents

Prior to production, please review the TEC Production Incentive Guidelines, forms & applications available for download.

Download the Production Incentives Guidelines

Download Form A – Registration for Certification of Conditional Eligibility

Download Form A: Annex I – Due Diligence Questionnaire

Download Form C – Incentive Application

Download Form D – Request for Additional Reservation of Incentive Funds

Download Statutes That Created Incentives

Download Grant Pre-Reimbursement

Download Appendix B: Qualified Expenditures

Download Appendix D: TEC Data Requirements

Download Appendix F: AUP Testing

Download Federal W9

Download the Filmed in TN Logos and Brand Guidelines

Please submit all required forms and applications, including all form and application attachments, electronically to tn.entertainment@tn.gov. To learn more, call (615) 741.3456.

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