MEDIA Tax Credit

On July 1, 2019, the Montana Economic Development Industry Advancement (MEDIA) Act came into effect. 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 are 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 “Filmed in Montana” screen credit logo
• 25% of post-production wages

Administering the MEDIA Act

The MEDIA Act transferrable tax credit is administered by two Montana state agencies: the Department of Commerce and the Department of Revenue. Each department has its own set of rules, applications and fees.

Legislation

• House Bill 293 – The MEDIA Act
• House Bill 340 – The MEDIA Act, Revised
• Senate Bill 27 – The MEDIA Act, Revised

Montana Code Anotated

• MCA Title 15, Chapter 31, Part 10 1001-1012

Administrative Rules Governing the MEDIA Act for the Department of Commerce

• 8.119.301: Definitions
• 8.119.302: Application for State Certification of Production
• 8.119.303: State Certification of Production
• 8.119.304: Application for State Certification of Production with Base Investment of Less Than $350,000 but Greater Than $50,000
• 8.119.305: State Certification of Production with Base Investment of Less Than $350,000 but Greater Than $50,000
• 8.119.306: State Certified Productions Eligible to Use the Montana Screen Credit
• 8.119.307: Revocation of State Certification
• 8.119.308: Application for State Certification of Postproduction Company
• 8.119.309: State Certification of Postproduction Company

Helpful Documents When Applying

How to Apply

Productions must first apply for certification with the Department of Commerce's Film Office before any principal photography takes place. If certified eligible, productions will then apply with the Montana Department of Revenue. Information on the application process with that agency is at the bottom of this page.

An online application and required documents are required, along with a $500 non-refundable application fee.

Online applications are available on the Montana Grants and Loans portal. Applicants must first register to obtain their account credentials.

Select the appropriate button for Production or Post Production.

Paying for the Application Fee

Click the appropriate button to pay the application fee online or mail in.

The $500 application fee may be paid online by clicking the button below. All major credit cards and ACH (e-checks) are accepted. Variable processing fees may apply.

Payment may be mailed/delivered to:

• Montana Department of Commerce
  301 S Park, Room 129
  PO Box 200533
  Helena, MT 59601

 Montana Department of Revenue

To claim the MEDIA tax credit, certified productions must submit a media tax credit application to the Montana Department of Revenue after they have completed principal photography. Productions will need to submit their Submission of Costs to the Department of Revenue within 60 days of principal photography (which includes wrap) to claim the tax credit in the same year as production.

For in-depth information on applying with the Department of Revenue, FAQs, and tax credit caps by calendar year, visit the agency’s site below.

"Economic Impact of the Film Production Industry in Montana Report"

Film production generates significant economic activity for host communities, drawing out-of-town spending, generating jobs and bolstering local businesses. Because of this potential boost to local economies, the Montana Legislature passed the Montana Economic Development Industry Advancement Act (MEDIA Act) in 2019 to provide an income tax incentive to attract film, television and other media production to the state.

The “Economic Impact of the Film Production Industry in Montana Report” provides an analysis of the economic, fiscal and potential societal impacts of film and television production in Montana, and specifically evaluates the impacts associated with the MEDIA Act Tax Credit Program.