Questions about the Massachusetts Incentive Program?
|Type of Incentive||Transferable OR Refundable tax credit|
|Incentive Amount||25% transferable tax credit (or refundable at $0.90) on qualifying spend|
|Residency||Both residents and non-residents can qualify|
|Annual Cap||None. Program sunsets in 2023|
|Application Timeline||Productions must complete registration with the state|
|CPA Audit||Yes, if spend is over $250,000|