CCT: Digital Media & Motion Picture Tax Credit

What happens when you combine ideal locations, emerging state-of-the-art infrastructure and generous resources with a competitive tax credit program?

{30% Tax Credits}

In 2006, the Connecticut General Assembly established a tax credit program to encourage the production of digital media and motion pictures in the State of Connecticut. The statute was amended in 2007 by Public Act 07-236 and again in 2009 by House Bill 6802.

The legislation makes it possible for eligible production companies to receive a tax credit on a sliding scale of up to 30% on qualified digital media and motion picture production, pre-production and post production expenses incurred in the state.

We are currently in the process of updating our forms and guidelines to reflect recent legislative changes. Please refer to New 30% Tax Credit Details for more information or contact us.

Digital Media & Motion Picture Tax Credit Guidelines (PDF File)

Eligibility Application (Adobe Reader Enabled PDF)

Production Tax Credit Voucher Application (Adobe Reader Enabled PDF)

How to Use CCT Adobe Reader Enabled PDF Forms – READ BEFORE FILLING OUT FORMS

Detailed Cost Report (Excel File)

Budget Cost Qualifier (Excel File)

Connecticut Vendor Report (Excel File)

Audit Instructions

Form REG-1 Business Taxes Registration Application

Form REG-1 Instructions

Q & A on the Business Entity Tax

Digital Media & Motion Picture Tax Credit Regulations

Expanded Tax Credit Legislation 2007: Public Act 07-236

Amended Connecticut Film Statute 2009:Sec. 97. Section 12-217jj

Schedule of Eligible Expenditures

For questions or more information on the Digital Media & Motion Picture Tax Credit, contact the Film Division at (860) 256-2800 or via e-mail at FilmTaxCredits@ct.gov.