Production Incentives

Since 2000, the DGA has played a leading role in securing legislation at the federal, state, and local level to help keep film and television production in the United States. More information on the Guild’s support of state efforts can be found below.

In 2004, at the federal level, the DGA achieved a big victory with the enactment of Section 181 of the Internal Revenue Code which provides an incentive for domestic film and television productions. In 2008, this provision was significantly modified to cover a wider range of domestic productions.

The revised legislation expanded the program by applying the tax incentive to the first $15 million of all films and television productions in the United States, not just productions whose total costs do not exceed a $15 million cap, as in the original legislation. (If the costs are incurred in economically depressed areas in the United States, the incentive can be applied to the first $20 million.)

In December 2015, the reinstatement of Section 181 was included in the Omnibus spending bill, the Protecting Americans from Tax Hikes Act. Section 181 can now be applied retroactively to production costs in 2015 – and will expire December 31, 2016. (For more information, click on Section 181 on the right side of this webpage for a brochure with additional details and FAQs.)