Florida Film Incentive Talks Are Back: Details Matter

Film & Media

Florida's film incentive debate is active again, but producers need to separate statewide tax credit talk from local incentive programs and sales tax exemptions.

By Brian D'Antoni May 22, 2026 5 min read

Four Kinds of Film Money, Not One

Florida film incentive talk is back in the news, and the most common mistake is treating every program as part of one headline. A county cash rebate, a state sales tax exemption, a statewide credit that ended years ago and a proposed federal credit are separate tools. Each has its own agency, its own application and its own timing, and a producer budgeting a South Florida shoot needs to know which ones are real today.

The short version: Florida has no statewide film tax credit or cash rebate right now. The money a South Florida production can apply for sits mostly at the county level, with a state sales tax exemption that works wherever a qualified company shoots.

What Changed in Orange County

The spring news came from Central Florida. Orange County opened the application portal for its Film Incentive Program on April 27, 2026, backed by a five-year, $25 million investment funded through Tourist Development Tax revenue. The county said applications would be accepted on a rolling basis through May 27, 2026, subject to available funding, for feature films, television series, streaming productions and commercials.

The program page lays out two tiers. Film and television projects can earn a cash rebate of up to 20 percent of qualifying expenditures and payroll, capped at $1 million per project, with a $400,000 minimum Orange County spend. Commercials can earn up to 10 percent, capped at $50,000, with a $250,000 minimum spend. Both require at least 25 Orange County hotel room nights, five student or graduate hires from local film programs, a production office or soundstage in the county, and an application before principal photography. The county’s page now says the portal is closed for this funding cycle and asks producers to check back for future windows.

Broward Already Runs Its Own Rebates

For South Florida producers, the closest working model is Broward County’s. The Broward County Board of County Commissioners created a Film Commission and a set of performance-based rebate programs through Resolution No. 2021-518, administered by Film Lauderdale.

Film Lauderdale’s program page lists a Film and TV Program paying a 20 percent rebate capped at $800,000 per project with a $400,000 minimum Broward spend, and a TV Commercial Attraction rebate of 15 percent capped at $175,000. Larger tiers include a High Impact Film and TV Program (20 percent, capped at $2 million, $5 million minimum spend), a Partial Project Program (20 percent, capped at $500,000, $1.5 million minimum spend), a Multiple Project Guarantee (30 percent, capped at $2.5 million per project, at least two projects) and a Scripted Series Program (25 percent, capped at $5 million, $12 million minimum spend). Most tiers require that 60 percent of production days happen in Broward and that a set share of main cast and crew live in Broward, Miami-Dade or Palm Beach County. The page notes an applicant may apply to only one program per project, and rebates are paid after an audit of the local spend.

The State Tool That Still Works

At the state level, FloridaCommerce offers a point-of-sale sales tax exemption to qualified production companies under section 288.1258, Florida Statutes. Productions of films, television series, commercials, music videos and sound recordings may qualify; still photography does not. FloridaCommerce says the exemption can save up to 7.5 percent on items such as production equipment, set construction, props, wardrobe and production computers, while lodging, vehicle rentals, catering and real estate rentals do not qualify.

Florida-based companies may be eligible for a 12-month or 90-day certificate, and out-of-state companies for a 90-day certificate. Because the certificate has to be in hand before purchases, the application belongs early in prep.

Where the Statewide Credit Stands

Florida used to offer statewide incentives for film, television and commercial production until they ended in 2016, as Central Florida Public Media noted in its May 2026 coverage of the Orange County launch. Other states, including Georgia, Louisiana, New Mexico and North Carolina, kept aggressive programs, and that contrast drives much of the current conversation. A proposed federal credit, the Motion Picture, Television, and Entertainment Revitalization Act (H.R. 10582), was introduced in the House on Sept. 24, 2026 and referred to the Ways and Means Committee. It adds another layer to watch, but it is a proposal, not money a producer can budget.

How to Budget Around It

A practical incentive file has one line per program: the issuing agency, the rebate or exemption rate, the cap, the minimum local spend, the residency and vendor rules, and the deadline relative to principal photography. Most county rebates require an application before cameras roll and pay out only after an audit, so plan cash flow as if the rebate arrives months after wrap.

For a Broward shoot, the first call is to the Film Commission at Film Lauderdale before paperwork is filed. For any Florida shoot that buys or rents gear and set materials, the sales tax exemption application should go in during prep. Treat statewide or federal credit talk as context until a program is enacted and has published rules.

Updated Oct. 9, 2026: incentive terms and federal bill status rechecked against Orange County Government, Central Florida Public Media, Film Lauderdale, FloridaCommerce, Florida Statutes and GovInfo.

Sources

Key Facts for Owners and Search

What is Orange County’s Film Incentive Program?

Orange County opened its Film Incentive Program portal on April 27, 2026, backed by a five-year, $25 million Tourist Development Tax investment. Film and television projects can earn up to 20 percent back, capped at $1 million, on a $400,000 minimum county spend. The county’s page now says the portal is closed for this funding cycle.

Does Florida have a statewide film tax credit?

No. Florida’s statewide film, television and commercial incentives ended in 2016, as Central Florida Public Media noted in its May 2026 coverage. Producers today rely on county programs such as Broward’s Film Lauderdale rebates and Orange County’s program, plus the state sales tax exemption that FloridaCommerce administers for qualified production companies across Florida.

What rebates does Broward County offer producers?

Film Lauderdale lists a Film and TV Program paying 20 percent, capped at $800,000, on a $400,000 minimum Broward spend, and a TV Commercial Attraction rebate of 15 percent capped at $175,000. Larger tiers reach 30 percent through the Multiple Project Guarantee. An applicant may apply to only one program per project, before principal photography.

How does Florida’s production sales tax exemption work?

Under section 288.1258, a qualified production company can get a certificate of exemption for qualifying purchases and rentals such as equipment, set construction, props and wardrobe. FloridaCommerce says savings run up to 7.5 percent. Florida-based companies may get 12-month or 90-day certificates; out-of-state companies may get 90-day certificates. Lodging, catering and vehicle rentals do not qualify.

How should a producer budget around incentives?

Keep one line per program: agency, rate, cap, minimum local spend, residency and vendor rules, and the deadline before principal photography. County rebates generally pay after an audit of local spending, so plan cash flow as if the money arrives months after wrap. File the state sales tax exemption early in prep, before buying gear.

Filed Under Film & Media Florida Film Film Incentives Production Orange County South Florida