Production Incentives Database

Tennessee  

   
Incentive TypeGrant
Spend25%
Above the Line Residents25%
Above the Line NonresidentsN/A
Below the Line Residents25%
Below the Line NonresidentsN/A
Project Criteria$200,000 minimum qualified Tennessee expenditures per production/per episode; all expenditures must be incurred within 12 months of the Effective Date as defined in the Grant Contract.

Tennessee Declaration of Residency (Form B) is required for Tennessee residents.

After principal photography production companies must post a notice, once a week for three consecutive weeks, in local newspapers where production took place, telling the public of the need to file creditor claims with the production company by a specific date.
Loanout Registration RequiredNo
Loanout WithholdingNo
Annual Funding Caps$13,000,000
Project CapsNone
Minimum Spend$200,000
Sunset DateNone

Tennessee Film, Entertainment & Music Commission
312 Rosa L. Parks Avenue,Tennessee Tower 26th Floor, Nashville, TN 37243

Bob Raines , Executive Director
Phone: 615 741 3456
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Audit Requirements
An independent CPA Agreed-Upon-Procedures report is required.
Getting Started
The production company must meet with Tennessee Film, Entertainment & Music Commission to discuss the production prior to the beginning of principal photography.

Apply at least 4 months prior to the start of principal photography by submitting Form A, Form A: Annex I, and other required information; production companies will enter into a Grant Contract with the Tennessee Department of Economic & Community Development (ECD) typically within 2 weeks of issuance of a Certificate of Conditional Eligibility; principal photography must begin in Tennessee within 120 from the effective date as defined in the Grant contract.

This program is not first come, first served and grant awards are based on the discretion of the Tennessee Film, Entertainment & Music Commission and Tennessee Department of Economic & Community Development.
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Required documentation must be submitted to Tennessee Film, Entertainment & Music Commission within 18 months of the Effective Date.
Additional Information
Compensation Cap: Qualified wages (including fees, per diem, and fringes) are capped at $250,000 per Tennessee resident.

The Department may award grants in excess of 25% of the total expenses incurred by a production company if deemed appropriate.

For the purchase of office, post-production or effect equipment, Tennessee qualified expenditures will include the lesser of the net costs of the asset after sales proceeds (if assets are sold) or 20% of the original cost.


Last updated: 07/01/2017
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at incentives@media-services.com.