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1. [1] Georgia Department of Revenue, Ga. Comp. R. & Regs. 560-7-8-.45, Film Tax Credit (as amended, effective 2025), via Cornell LIIA 20% credit plus 10% for a qualified Georgia promotion; rentals count only when used in Georgia and rented from a Georgia vendor, the vendor definition, goods shipped from outside Georgia, freight, the conduit rule, the $10,000 license copy and the mandatory audit for projects certified since January 1, 2023
2. [2] Georgia Department of Economic Development, Georgia Film Office, production incentives (2026)No limit on the credits that can be earned in a year
3. [3] California Film Commission, Film and Television Tax Credit Program 4.0 Guidelines (January 2026)35% for new and recurring TV series; $750 million a year from 2025-26 through 2029-30
4. [4] California Film Commission, Program 4.0 regulations, Cal. Code Regs. tit. 10, sections 5550-5556 (approved December 2024)Qualified expenditures purchased or rented from a California in-state vendor
5. [5] California Film Commission, Program 4.0 FAQ (January 2026)Internet purchases count only when bought from an in-state vendor and shipped from a California location
6. [6] Empire State Development, New York State Film Tax Credit Program, production (2026)30% of qualified production costs, funded at $700 million a year through 2036
7. [7] Empire State Development, Film Tax Credit Program Guidelines (April 2025)Taxable property and services bought only from companies registered to collect New York sales tax
8. [8] N.J.S.A. 54A:4-12b as rewritten by P.L. 2025, c. 81, via the New Jersey Economic Development Authority35% of qualified expenses; at least 60% of spending through vendors authorized to do business in New Jersey; $100 million a fiscal year
9. [9] New Jersey Economic Development Authority, Film and Digital Media Tax Credit (2026)30% for spending within 30 miles of Columbus Circle
10. [10] New Mexico Taxation and Revenue Department, FYI-370, Film Production Tax Credits (July 2025)25% of direct production expenditures; a vendor needs a physical presence in New Mexico
11. [11] New Mexico Taxation and Revenue Department, Film Production Tax Credit page (2026)A fiscal 2026 film fund cap of $140 million
12. [12] Louisiana Entertainment, Motion Picture Production Program (2026)A 25% base credit; rentals and purchases from a source outside Louisiana are not eligible
13. [13] Louisiana Legislature, La. R.S. 47:6007 as amended by Act 44 of 2025A source within the state is a staffed Louisiana facility with posted hours; $125 million a year for applications from July 1, 2025
14. [14] Illinois General Assembly, 35 ILCS 16/10, Film Production Services Tax Credit Act (as amended 2025)35% for productions from July 1, 2025, on property and services from vendors in Illinois
15. [15] FilmLA Research, 2025 fourth-quarter and year-end production report (January 15, 2026)19,694 on-location shoot days in Los Angeles in 2025, 16.1% fewer than in 2024
16. [16] FilmLA, 2022 fourth-quarter news release (January 18, 2023)36,792 on-location shoot days in 2022
17. [17] FilmLA Research, Eighth Annual Sound Stage Production Report, news release (March 18, 2026)62% average occupancy at the certified Los Angeles stages in the study, first half of 2025, against 90% in 2022
18. [18] Olsberg SPI for the Motion Picture Association, Economic Impact of a US Federal Incentive (September 2026)39 US states with active film and TV incentive programs as of August 2026
19. [19] Directors Guild of America, rate cards effective July 1, 2026 to June 30, 2027Guaranteed shooting periods: 8 days for a network one-hour episode, 9 for a one-hour high-budget streaming episode at $3.8 million or more on a service with 20 million or more subscribers
20. [20] Riverfront Stages, Holds & Challenges (Los Angeles)A challenged hold must book or release within 24 hours
21. [21] Resonant Studios ATL, FAQs (Atlanta)A challenged hold has 24 hours to put down a deposit and provide proof of insurance
22. [22] NGP Film, rental policySeven days billed as three, the 3-Day Week
23. [23] NGP Film, rental list (August 2023)A 10-ton grip or electric package at $700 a day
24. [24] CineMechanics, How to RentThree to seven consecutive days billed as three
25. [25] Palm Springs Grip and Lighting, rental form (March 2019)Seven consecutive days for the price of three
26. [26] Caribou Cameras, How to Rent and camera listThree-day weeks; an ALEXA 35 package at $950 a day
27. [27] Department Blue, FAQ and truck packagesA week at three times the daily rate; a 10-ton truck package at $750 a day
28. [28] Charlotte Film Rentals, FAQ and camera listA week billed as three days; an ALEXA 35 at $2,250 a day
29. [29] Enigma 3, FAQ and boom liftsA week at three day rates; 65 ft and 86 ft condors at $425 and $700 a day
30. [30] Camera Rentals NYC, pricingA four-day week
31. [31] Talamas, rental policiesA four-day week and a 12-day month
32. [32] Serious Grip & Electric, policiesDaily or four-day-week rates
33. [33] Happy Rentals, How it WorksA four-day week on all rentals
34. [34] JML Rental, film productions (Savannah, Georgia)A one-day week on multi-week film rentals
35. [35] Stray Angel Films, ALEXA 35 production setAn ALEXA 35 set at $1,000 a day
36. [36] Alan Gordon Enterprises, ALEXA 35 camera packageAn ALEXA 35 package at $2,500 a day
37. [37] Essanay Studio and Lighting, trucks and generatorsA 10-ton truck at $600 to $1,450 a day; a 1,400 A generator at $650 a day
38. [38] Filmlites Montana, equipment listA 10-ton grip truck at $900 a day plus $200 for the truck; 1,200 A and 1,350 A generators at $800 and $900; a process trailer at $750
39. [39] Empire Tool Rental, 60 ft telescopic boom lift$525 a day
40. [40] Rent1 USA, JLG 800AJ 80 ft boom lift$679 to $747 a day
41. [41] Nikola Lighting, generator rentals (Los Angeles)A 1,400 A tow plant at $1,000 a day and a 1,600 A at $1,200
42. [42] Cloud 9 Cranes and Camera Support, rate sheetA process trailer at $500 a day, with its technicians
43. [43] NEP Group (May 19, 2026), Supershooter 11 and Supershooter 65More than 50 mobile units in the US
44. [44] NEP Group, About usIts first large remote-production hubs opened in 2015
45. [45] AICP, Bidding ResourcesThe AICP Bid Form, introduced in 1975, the de facto standard for commercial production bids
46. [46] AICP, Suggested Best Practices: Bidding (2026)Multi-bid jobs typically limited to three companies; a check bid to meet a triple-bid requirement is not best practice and may be anticompetitive
47. [47] Netflix (May 21, 2026), Our latest steps in making content more accessibleSubtitles and dubbing in more than 30 languages
48. [48] Netflix Partner Help Center (March 2024), What are Netflix’s Partner Managed Programs?NP3 works with localization partners on dubbing and audio description for Netflix-commissioned work
49. [49] Variety (February 24, 2025), Technicolor begins to shut downMPC, The Mill and Mikros Animation began shutting down after the group failed to find new investors
50. [50] HM Revenue & Customs (October 30, 2024; guidance updated February 2026), additional tax relief for visual effectsUK visual effects costs at 39% from April 1, 2025, against the 34% Audio-Visual Expenditure Credit