Rates & additional benefits
30% film production tax credit with both refundable and nonrefundable components; the page also states a 100% income/franchise tax credit for qualifying Wisconsin sales/use taxes paid.
Production type & commercial eligibility
Commercials included. Eligible projects expressly include broadcast advertising, in addition to feature and short films, scripted and unscripted television series, and documentaries.
Qualifying expenditure
The credit is based on eligible production expenditures made in Wisconsin, including eligible in-state production cast and crew wages and other eligible in-state production spending. Minimum spend is $100000 for projects 30 minutes or longer and $50000 for projects less than 30 minutes.
Labor & residency
Eligible in-state production cast and crew wages are included. The official page does not state additional resident/non-resident, ATL/BTL, compensation-cap, loan-out, or withholding rules.
Application timing
All eligible projects must apply for accreditation and be certified by Film Wisconsin. Applications are reviewed on a rolling basis. The applicant first applies for a Tax Credit Accreditation Letter; after completion, an independent Wisconsin-licensed CPA verifies actualized expenses, Film Wisconsin determines the final credit, and a Tax Credit Certificate is issued.
Caps & funding conditions
The official page states an Annual Fund Maximum of $5 million and a maximum tax credit of $1 million per applicant; it does not describe the latter as a per-project cap.
Audit requirements
An independent certified public accountant licensed in Wisconsin must verify actualized expenses. The report is provided to Film Wisconsin, which determines the final credit and issues the Tax Credit Certificate.
Receiving the incentive
The recipient may use, sell, or transfer the Tax Credit Certificate to another taxpayer, subject to approval by the Wisconsin Department of Revenue.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.