Rates & additional benefits
15% for qualified production costs up to 10000000; 17.5% for 10000000 to 35000000; 20% above 35000000. Possible uplifts are 2.5% for Arizona resident below-the-line labor and 2.5% for qualified production-facility use.
Production type & commercial eligibility
Commercials included. The official program page states that commercials are eligible projects.
Qualifying expenditure
Qualified Arizona production expenses for eligible projects producing more than 50% of the project at a qualified production facility and/or practical location.
Labor & residency
2.5% uplift for Arizona resident below-the-line labor. Productions must maintain a below-the-line production labor force in Arizona.
Application timing
Three-step process: pre-approval, production approval and post-production approval/certification. The program page states that the program is effective beginning January 1, 2023 and provides annual allocations for 2025–2043.
Caps & funding conditions
Annual allocation is 125000000 for calendar years 2025 through 2043: 100000000 for qualified production facilities and 25000000 for practical locations. Per-project cap not stated.
Audit requirements
Post-production approval/certification is part of the stated three-step process; further audit detail was not stated in the retrieved excerpt.
Receiving the incentive
Refundable tax credit; transferability and sale terms were not stated in the retrieved excerpt.
Program dates
- Effective date
- Not stated
- Program end date
- Dec 31, 2043
A program end date is not necessarily an application deadline.