Washington

Submit a completed application at least five business days PRIOR to the start of principal photography in any location; be approved and enter into a contract with Washington Filmworks (WF) within two weeks of the date of the Funding Letter of Intent and before beginning any principal photography; begin principal photography within 120 days (45 days for commercials) after receiving the Funding Letter of Intent; meet the minimum in-state spending requirement of $500,000 for “motion pictures,” $300,000 per episode for television series, or $150,000 for commercials; submit the “Production” Completion Package within 60 days (45 days for commercials) of completing principal photography in Washington; for a production approved for postproduction assistance, a “Postproduction” Completion Package within one year of submitting the “Production” Completion Package; have 2 Washington residents in any of the 4 positions: Writer, Director, Producer, Lead Actor; file a completed survey with the Department of Commerce; and provide WF with promotional materials and a viewable copy of the final production. Postproduction budgets may not exceed 30% of the total qualified Washington state spend. There is a $5,000 administrative review fee for motion pictures and episodic series (fee applies to the review of each episode) and $2,500 for commercial productions.

Qualified spend consists of: nonpayroll expenditures incurred in Washington during preproduction, production, and postproduction; salaries or wages, fringe benefits, health insurance, and retirement benefits of residents; and labor costs of certain nonresident below-the-line workers earning $50,000 or less but only if at least 85% of the production’s workforce consists of Washington residents. Compensation for nonresident: above-the-line workers, production assistants, executive assistants, and extras does not qualify. Preproduction expenditures incurred up to three months prior to the date of the Funding Letter of Intent for motion pictures/television projects (six weeks for commercials) will be considered for funding assistance.

This program is not administered on a first-come, first-served basis. Funding is based on the economic opportunities for Washington communities and businesses. The incentive program provides a rebate of up to: 15% for commercials, 30% for “motion pictures” (as defined) and TV series with less than six episodes, and 35% for TV series with at least six episodes. WF also offers a program for small motion picture productions. This incentive program has been extended thru June 30, 2030.

Animation
Award Shows
Commercials
Direct To Streaming
Documentaries (2)
E-Sports
Game Shows
Industry/Corporate Training
Infomercials
Interactive Media & Video Games
Interactive Website
Internet Broadcasts
Music Videos
Postproduction (Standalone)
Reality Shows (2)
Talk Shows
Theatrical Stage Productions
Trailers
Webisodes
(1) Stop motion animation qualifies. (2) Case-by-case; Contact the film office to evaluate project criteria. (3) Qualifies if produced for national distribution. (4) Qualifies only if in conjunction with a film shot in-state. (5) May qualify under the Digital Media and Software program. (6) Qualifies if produced for theatrical distribution or broadcast. (7) Qualifies under the commercial production tax credit program. (8) One day of principal photography within this jurisdiction is required in order to qualify for postproduction standalone. (9) Qualifies if filmed and produced at a nonprofit arts and cultural venue receiving state funding. (10) Qualifies under the Digital Media Production tax credit if the content is solely created for entertainment purposes; video games may qualify. (11) Not available at the time of publication.
Washington INCENTIVES
INCENTIVE RATES

15%, 30%, or 35% (1)
15% Certain Nonresident BTL Labor
+Up to 10% Filming in Rural Area (2)

TYPE OF INCENTIVE

Rebate

PER PROJECT INCENTIVE CAP

No Cap

MINIMUM SPEND

$500k Film
$300k Per TV EPS
$150k Comm.

FUNDING CAP

$15M
Per Calendar Year

QUALIFIED LABOR

Each Resident;
Certain Nonresident Below-the-Line Earning < $50k (3)

IS LOAN OUT WITHHOLDING/REGISTRATION REQUIRED No / No
SCREEN CREDIT Yes
AUDIT REQUIRED No
SUNSET DATE 6/30/30
ENACTED BILL NUMBER

S 5539
S 5977
H 1914

(1) Nonpayroll spend and resident labor, see SUMMARY. (2) Located or filmed in a rural community, or that tells stories of historically excluded communities. (3) See QUALIFIED SPEND.
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