| California | New York | Georgia | U.K. | Canada: British Columbia and Ontario | Australia | |
|---|---|---|---|---|---|---|
| Incentive | 20-30% | 30-40% | 20-30% | 25.50% | 39.5% effective rate (B.C.); 34.1% effective rate (Ontario) | 30% |
| Annual Cap | $330M | $700M | None | None | None | None |
| Credit Cap | $25M | None | None | 80% of core expenditures | None | None |
| Minimum Spend | $1M | $1M | $500,000 | At least 10% of costs must be spent on U.K.-qualifying production expenditures | Film: CA$1M; TV: CA$200,000 (episodes ≥ 30 minutes); or CA$100,000 (episodes < 30 minutes) | Film: AU$20M; TV: AU$20M, and average QAPE* per hour of at least AU$1.5M |
| Incentive Type | Nontransferable, nonrefundable. (Beginning in 2025, production companies will be able to submit for a refund of credits exceeding their state tax liability.) | Refundable | Transferable | Transferable | Refundable | Rebate |