Agencies
Services
Illinois Film Production Tax Credit
About
In 2025 the Illinois General Assembly expanded the Illinois Film Production Tax Credit Act, offering producers a credit of 35% of all qualified Illinois spending, including post-production and Illinois resident salaries up to $500,000 per worker; and 30% on limited non-resident salaries up to $500,00 per worker. The Illinois Film Tax Credit is currently scheduled for legislative renewal in 2039.
For questions about the Illinois Film Production Tax Credit please contact filmtaxcredit@illinois.gov.
SB 1911 will create new incentives for projects filmed in Illinois, including:
Tax Credit Benefits
- 35% credit for the use of tangible personal property or the expenses to acquire services from vendors in Illinois
- 35% credit on Illinois resident salaries up to $500,000 per worker.
- 30% credit on non-resident salaries up to $500,000 per worker for up to thirteen (13) non-resident employees other than non-resident actors for work performed in Illinois; and salaries for 4 non-resident actors included for projects budgeted at under $20MM Illinois spend, 5 non-resident actors included for projects budgeted between $20MM - $40MM Illinois spend, 6 actors included for projects budgeted at over $40MM Illinois spend. For purposes of calculating Illinois labor expenditures for a television series, the eligible non-resident wage limitations are applied per episode to the entire season. Subject to other limitations, only wages and employer paid benefits to no more than 2 executive producers per accredited production may be considered Illinois labor expenditures. Line producers are not subject to the 2-producer limit.
- 15% additional credit on salaries of individuals (making at least $1,000 in total wages) who live in economically disadvantaged areas whose unemployment rate is at least 150% of the State's annual average.
- 5% additional credit on Illinois resident salaries for productions filming outside of Cook, DuPage, Kane, Lake, McHenry, and Will Counties.
- 5% additional credit on a television series relocating to Illinois.
- 5% additional credit for productions that meet sustainability certification requirements set by IFO/DCEO as a ’certified green production’.
- Tax credit can be carried forward 5 years from when originally issued by Illinois Film Office/Department of Commerce and Economic Opportunity.
- The Illinois Film Tax Credit is currently scheduled for legislative renewal in 2039.