Arizona Tax Credits
Key Success Factors
Application
Must apply prior to principal photography
Spend Requirements
None
CPA Audit Required?
Yes
Loan-Out:
Registration/
Withholding
Registration/
Withholding
Yes / No
Residency
Both resident and non resident can qualify; but residents facilitate a +2% uplift in the credit.
Program Limits
Production Cap
$25,000,000
Program Cap
$125,000,000. Program sunsets 12/31/2043
Payroll Cap
None
Program Highlights
Tax Credit Type
Refundable
Tax Credit Amount
15-27.5%
Questions about the Arizona Motion Picture Tax Credits Program?
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