Montana Economic Development Industry Advancement (MEDIA) Act

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On July 1, 2019, the MEDIA Act came into affect. It offers a 20% transferable income tax credit on production expenditures in the state with additional amounts that can increase the credit up to 35% of the production company’s base investment in the tax year. These per production, additional incentives include:

• • • 25% of compensation for MT resident crew
    • 15% of compensation for non-MT resident crew
    • 20% of above-the-line compensation (actor, director, producer, writer)
    • 30% of compensation paid to a student enrolled in a MT college/university who works on the production for college credit
    • 10% of payments to MT colleges/universities for stage, equipment, rentals, or location fees for filming on campus
    • 10% of all in-studio facility/equipment expenditures that rents a studio for 20 days or more
    • 5% of expenditures in an underserved county
    • 5% for using “Film MONTANA” screen credit
    • 25% of post-production wages (Not effective until 2021)

Read the The Economic Impact of Montana Film Production Report HERE

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Administrative Rules

The MEDIA Act is administered by two Montana State Agencies: The Department of Commerce/Film Office and the Department of Revenue. Productions must first apply for certification with the Department of Commerce/Film Office. Then, to claim the credit, productions will apply with the Department of Revenue. Each department has their own sets of rules.

MT Dept. of Commerce Administrative Rules, Rule Subchapter 8.119.3 – HERE

MT Dept. of Revenue Administrative Rules, Rule Subchapter 42.4.34  – HERE

Read HB 293, the MEDIA Act, HERE

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Helpful Documents When Applying

APPLICATION INSTRUCTIONS & RECORD KEEPING TIPS
These instructions assist you with applying, the process of certification with the Montana Film Office, tips on record keeping, and submission of costs.
APPLICATION INSTRUCTIONS

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INCENTIVE CALCULATOR ESTIMATOR
Enter potential expenditures, labor costs, and incentive percentages and calculate a possible credit total.
CREDIT CALCULATOR

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MONTANA SECRETARY OF STATE FILING TIPS
7-10 days BEFORE applying, register your company with the Montana Secretary of State (SOS). Your online application will ask you to attach the MT SOS certification.
TIPS

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POVERTY RATE & UNDERSERVED COUNTIES MAP
This map shows the poverty rate and underserved counties of Montana. Filming in these counties qualifies for claiming 5% of expenditures in an underserved county.
MAP

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BUSINESS STARTUP CHECKLIST
Steps to take when starting a Montana business. (pdf)

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MONTANA COLLEGES & UNIVERSITIES
30% of compensation paid to students enrolled in these Montana colleges and universities can be applied to the tax incentive if they receive college credit for working on your production. (pdf)

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MEDIA Act Production & Post-Production Applications

MEDIA ACT APPLICATION for PRODUCTIONS
The Montana Film Office uses Submittable (cloud-based application manager) for applying to the MEDIA Act. We urge all applicants to apply to the incentive via Submittable. You will have to establish a user name and password. Apply via the Submittable button below.

A PDF version of the application is available forMEDIA Act Production Application planning purposes. You may access HERE. We discourage against applying via paper/mail applications.

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MEDIA ACT APPLICATION for POST-PRODUCTION
The Montana Film Office uses Submittable (cloud-based application manager) for applying to the MEDIA Act. We urge all applicants to apply to the incentive via Submittable. You will have to establish a user name and password. Apply via the Submittable button below.

A PDF version of the application is available for planning purposes. You may access HERE. We discourage against applying via paper/mail applications.

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Please call or email our office with additional questions, 406.841.2876, montanafilm@mt.gov