| Type of Incentive | Transferable Tax Credit |
| Incentive Amount | 20% base (commercials are not eligible for the 10% GED uplift) |
| Residency | Both residents and non-residents can qualify |
| Minimum Spend | $500,000 |
| Production Cap | None |
| Salary Cap | $500,000 for W-2; No caps for Form 1099 contracted services or loan-out corporations |
| Annual Cap | None, no sunset clause |
| Application Timeline | Only a production company may apply. In the case of co-productions, a written agreement must spell out who is to receive the credit. |
| Loan-Out Registration | Yes |
| Loan-Out Withholding | 6% |
| CPA Audit | Recommended. GDOR audit eliminates recapture provisions, provides higher market rate on transfer |
