A still from Green and Gold (2025).
Fantastic Film
If you aren’t already aware, in Governor Evers’ recently proposed budget, among the many art-related budget priorities (thank you Governor!), he included the establishment of the Office of Film and Creative Industries, along with Film Tax Incentives. What does this mean exactly?
Office of Film and Creative Industries
FY 26 = $199,300 FY 27 = $254,000
The Governor recommends providing expenditure and position authority to establish the Office of Film and Creative Industries, which will offer centralized support to, and enhance economic development in, Wisconsin's film and creative sectors. See Shared Revenue and Tax Relief, Item #10 (Film Tax Incentives).
The Office and its three (3) positions will market Wisconsin to the film industry. Important: film tax incentives must be in place for Wisconsin to compete with the states that do have incentives.
Film Tax Incentives (found in the Department of Revenue section of the Executive Biennial Budget)
FY 26 = $10 million cap FY 27 = $10 million cap
The Governor recommends creating a film production services credit that has both refundable and nonrefundable components and a credit for film production investment in Wisconsin. The film production services credit's nonrefundable component is equal to 25 percent of the amount of wages and salaries a company pays to Wisconsin employees for services rendered related to a film, video, broadcast, advertisement or television production. The refundable portion of the credit provides a 25 percent credit for qualified production expenses related to a film, video, broadcast, advertisement or television production. For the purposes of the credit, production expenses include writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar preproduction, production and postproduction expenditure. The film production investment credit provides a transferrable credit for certain physical property investments in Wisconsin related to film productions. The credit is first available for tax year 2026 and the certification of eligible entities will be administered by the state film office with the Department of Tourism. Total credits are capped at $10 million annually. See Department of Tourism, Item #4; and Shared Revenue and Tax Relief, Item #10
The Arts Board welcomes the re-instatement of Wisconsin film tax incentives. There is no question that Wisconsin is an attractive place to film because of its amazing people, as well as its beautiful natural and built environments. Wisconsin must have film incentives to compete in attracting film projects to the state and to encourage Wisconsin filmmakers to live and do their work here. These incentives mean jobs and economic value for our state. It is simple: 75% of something is far better than 100% of nothing.
From the recently introduced budget, to films from Green and Gold to Public Enemies, Wisconsin’s film scene isn’t asleep! We want to introduce a few resources across the state where you can become involved in film, whether that be at festivals or through advocacy groups, as a viewer or filmmaker.
A still from Public Enemies (2009).