Oregon

For the OPIF rebate, register to do business with the Secretary of State; submit an application PRIOR to the start of production in Oregon; enter into a contract with the Oregon Film & Video Office; have a written diversity, equity, and inclusion policy; a written anti-harassment and reporting policy; and meet the minimum in-state spending requirement of at least $1 million for any single project or season of a TV series. For the GOLR program, submit an application within 10 business days of the start of preproduction in Oregon and show that the production company will incur at least $1 million of qualified expenditures. Commercial companies may aggregate the cost of each production during the calendar year to meet the minimum spend requirement of $1 million for the GOLR program only. Loan outs must be registered with the Secretary of State.

Qualified spend consists of costs incurred during preproduction, production, and postproduction in Oregon including but not limited to: the purchase or rental of equipment; food and lodging; real property and permits; and the first $1 million of salaries, wages, benefits and fees paid to each resident or nonresident individual or loan out company for services provided in Oregon. Costs incurred prior to the film office receiving the production’s application will not qualify for the incentive.

This program is administered on a first-come, first-served basis. The OPIF program offers cash rebates of 25% on goods and services paid to Oregon registered companies and 20% of Oregon-based payroll. There is an additional “regional” incentive for productions shooting some of their schedule outside a 30-mile radius from the center of Burnside Bridge in Portland. The annual funding cap is $20 million for each fiscal year (July 1 – June 30). The per project cap is equal to 50% of the annual funding. The GOLR rebate program is essentially a refund of the Oregon income tax withheld on qualifying payroll (up to a maximum of 6.2%) and, as such, it is not capped. The OPIF and GOLR programs are both scheduled to sunset December 31, 2029.