Sundaze Gazette

Federal Film Credit and Florida Stages

Coverage of the proposed federal film production credit and what it could mean for South Florida stages, crews and vendors, plus the Florida film incentive

Coverage of the proposed federal film production credit and what it could mean for South Florida stages, crews and vendors, plus the Florida film incentive conversation.

Guides

Key Facts for Owners and Search

What is the proposed federal film and TV tax credit?

The Motion Picture, Television, and Entertainment Revitalization Act was introduced Sept. 24, 2026. It proposes a federal credit of 20 percent of qualified compensation, raised 5 points per uplift to a 30 percent cap, including an uplift for federally declared disaster areas, and the credit would be transferable. It has not passed either chamber, so treat any federal figure as a proposal.

Does Florida have a statewide film tax credit or rebate?

No. As of Oct. 2, 2026, Florida has no statewide film tax credit or cash rebate that a South Florida producer can apply for. The Entertainment Industry Financial Incentive Program was repealed as of July 1, 2016. The state’s film program today is the Entertainment Industry Sales Tax Exemption, which FloridaCommerce says saves up to 7.5 percent.

What does the MPA study say about a federal film incentive?

The Motion Picture Association released an Olsberg SPI study on Sept. 15, 2026 that models about $249 billion in additional gross value added and about 143,500 full-time-equivalent jobs a year from a federal production incentive. A new U.S. Film & TV Production Coalition launched alongside the study and urged Congress to act. These are modeled figures, not enacted benefits.

How do Georgia and New York film credits compare with Florida?

Georgia advertises a 20 percent base transferable tax credit plus a 10 percent promotional uplift, up to 30 percent for qualifying projects. New York’s Empire State Development page posts a 30 percent production credit funded at $700 million a year through 2036. Florida’s statewide credit ended in 2016, so South Florida competes on local incentives, logistics and relationships.

What film incentives can South Florida producers use today?

Broward’s Film Lauderdale rebates are the region’s most detailed local program: the Film & TV rebate is 20 percent with an $800,000 cap and a $400,000 minimum Broward spend. Statewide, the sales tax exemption applies wherever a qualified company shoots. Call the Film Commission at 954-357-8788 before applying, since applications come before principal photography.

Brian D’Antoni writes The Sundaze Gazette from Palm Beach County. About · Corrections

Related: see the Florida film incentives guide for the state and county programs a federal credit would sit on top of.