The Indiana Film and Media Tax Credit is a non-transferable, non-refundable tax credit available on an application basis and is evaluated by the Indiana Economic Development Corp.

This incentive, established in the 2022 legislative session by Senate Enrolled Act 361, offers an income tax credit of up to 30% to help offset certain production expenses, such as acquisitions, filming and sound, labor, and story rights.

Some basic qualifications for media production seeking a tax credit:

• Minimum project budget of $300,000

• Tax liability in the state of Indiana

• Distribution plan

For more information on the tax credit and further qualifications, please see our Tax Credit Overview.