A provision in Maine's new film production law significantly increases the cash reimbursement available to certified production companies—but most business owners haven't heard about it yet.
Most Maine professional services owners don't realize that a major change to the state's film production incentive took effect January 1, 2025—one that more than doubles the cash reimbursement rates available to certified visual media production companies.
Here's what changed, and why it matters if you run or work in production.
Under the previous incentive structure, Maine offered a 12% reimbursement rate for wages paid to Maine residents and 10% for non-residents. Those rates applied to qualifying production expenses as well.
LD1957, An Act to Promote Film Production in Maine, replaced those rates with significantly higher ones:
For a production company with $100,000 in qualifying Maine resident wages, the difference is substantial: $12,000 under the old rate versus $25,000 under the new one.
This applies to certified visual media production companies—including small, in-state firms—that are working on qualifying film, television, or digital media projects. The reimbursement is available on a per-production basis, with caps that scale from $500,000 to $1,000,000 depending on the project's total budget.
If your firm produces commercials, documentaries, web series, or other visual media and employs Maine residents on those projects, you may be eligible. The key requirement is certification through the state's visual media production incentive program.
The new rates apply to tax years beginning on or after January 1, 2025. This means if you're currently working on a production that started this year, you should review your eligibility and the reimbursement calculation under the new structure.
The provision is found in Section 20 of LD1957, codified at 36 MRSA §6902, sub-§1 (page 4 of the bill).
If you're bidding on productions or planning projects, the higher reimbursement rates improve the financial picture—both for your own bottom line and for clients evaluating Maine as a production location. The increased incentive may also make it more competitive to hire and retain Maine-based crew and talent.
If you haven't already, it's worth confirming your firm's certification status with the state and understanding how the new rates apply to your specific project structure. The caps are generous enough for most independent and mid-sized productions, but they do matter for larger projects.
Source: LD1957, An Act to Promote Film Production in Maine, Sec. 20, 36 MRSA §6902, sub-§1; effective for tax years beginning on or after January 1, 2025.