UNITED STATES OF AMERICA FILMING INCENTIVES

Virginia: The Governor’s Motion Picture Opportunity Fund

Overview

Type of incentiveFilm Fund
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend
Financial cap per production-
Do I have to register/set up a company?Optional
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
    When will the benefit/incentive be received?
    • - On submission of audited accounts
    • - State approx. number of months after completion of audited accounts
    Additional incentives or advantages
    • - Rece tour assistance, location finding service
    • - Free use of buidings/facilities/services within jurisdiction
    • - NOTE: THIS IS A DISCRETIONARY FUND Company must demonstrate that it has 100% of its anticipated financing in place at the time the GMPOF grant is requested. Many expenses incurred in the purchase of production-related supplies or equipment are exempt from the state's 4% sales and use tax. This exemption is realized immediately and can be obtained by submitting a form to the merchant at the time of sale. No paperwork needs to be filed upon completion of production and no rebates will be sent at the end of the tax year. Some major items covered by the Sales and Use Tax Exemption include purchasing and developing film including movie film; materials used to construct costumes, props or scenery; equipment rentals; heating and air conditioning used on the set; scripts, musical scores or storyboards; drafting and design supplies. In most cities, hotel rooms are exempt from state hotel taxes after a 30-day stay. Film office staff will provide more information, and will work with productions to secure the best possible hotel rates for film crews.

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