Must spend at least $50,000 in Michigan to be eligible.
40% refundable tax credit, across the board on Michigan expenditures or 42% if filming in one of the 135 Core Communities in Michigan (click the link to download and print a map of the core communities).
Labor and Crew:
40%-42% Resident Below the Line.
40%-42% Above the Line regardless of domicile.
30% Non-resident Below the Line.
$2 million salary cap per employee per production.