Rates & additional benefits
20% base incentive on qualified expenditures, plus 5% for hiring local talent and 5% for Indiana branding, for up to 30%.
Production type & commercial eligibility
Commercials not confirmed. The official eligibility text lists feature films and documentaries, television, music productions, and digital media, but does not expressly include or exclude commercials.
Qualifying expenditure
20% base incentive on qualified expenditures; the retrieved official page does not further define the expenditure categories.
Labor & residency
The official program page states a 5% additional incentive for hiring local talent; no other residency, ATL/BTL, compensation, loan-out, or withholding rule was stated in the retrieved official sources.
Application timing
Not stated in the cited sources. Confirm this requirement with the administering agency.
Caps & funding conditions
Indiana’s legislative summary states a $250,000 limit for any single tax credit, a $2,000,000 aggregate limit, and extends the credit’s expiration date to July 1, 2031.
Audit requirements
Not stated in the cited sources. Confirm this requirement with the administering agency.
Receiving the incentive
The official legislative summary states that a taxpayer may assign the credit and sets the stated single-credit and aggregate limits; other transfer terms were not stated.
Program dates
- Effective date
- Not stated
- Program end date
- Jul 1, 2031
A program end date is not necessarily an application deadline.