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TN

Tennessee Entertainment Commission – Film and Entertainment (F&E) Tax Credit

Film and Entertainment (F&E) tax credit worth up to 50% on the first $1 million of resident and non-resident labor (requires TEC approval). Standard credit is 40% of qualifying payroll expenses; 50% for individuals in Tier 2-4 enhancement counties.

About this program

Visit the program website for full details.

Eligibility

Film and entertainment production companies with qualifying productions in Tennessee. Requires prior approval from the Tennessee Entertainment Commission. Applies to commercials, feature films, pilots, and scripted television.

Requirements

  • Must receive Tennessee Entertainment Commission approval prior to production
  • Production must be conducted in Tennessee
  • Must meet minimum qualifying payroll thresholds