Arizona's Motion Picture Production Program (MPPP) is a refundable tax credit program that allows production companies the opportunity to recapture a percentage of qualified production expenses spent in Arizona to produce more than 50% of their movie, television show, commercial, or music video at a Qualified Production Facility and/or at a Practical Location beginning January 1, 2023.
You'll need to create an account in the system above before you can apply.
Please use the instructions below to assist you.
Create An Account - Instructions
- If you have not used the ACA application system previously, you will need to set up an account.
-To create a new account, click the link to “Request Username & Password”
- Fill out the requested information under “REQUEST A USERNAME TO APPLY FOR INCENTIVES”
- For “Industry” select Arts, Entertainment, and Recreation
- For "Primary Program of Interest," select The Arizona Motion Picture Production Program
- Once you submit this form, our team will create your account, and send you an email from the ACA Help Desk with your unique username and a temporary password (please check spam or junk mail).
- Login to the ACA’s Electronic Application System with this username and temporary password (both are case-sensitive). You will then be prompted to create your own "new password."
- Once logged in, you're now ready to apply - click “Incentives.” Select Motion Picture Production.
- Complete the Motion Picture Production: Initial Application for Pre-Approval.
If you have any questions, please feel free to contact our Senior Program Manager, Financial Incentives, Cindy Grogan at 602-845-1221.
ARIZONA MOTION PICTURE PRODUCTION PROGRAM HIGHLIGHTS
For full and complete details of the program, please visit the program rules webpage.
Project Types
Movies, Television, Commercials, Music Videos
Fees
Application Fee: 1% of estimated production costs
Administrative Fee:1% of estimated production costs
Production PreApproval
Must enter production within 9 months of notice of pre-qualification status.
To Qualify for the Base Tax Credit, production companies must EITHER:
1) Film more than 50% of their project at a Qualified Production Facility in Arizona
“Qualified Production Facility” means a structure that is built for film industry purposes, is located in this state, contains dedicated soundstage space that is at least ten thousand (10,000) contiguous square feet which may be partitionable, and meets generally accepted industry standards, including standards for soundproofing, lighting, air conditioning, and Motion Picture Production quality technology for producing, filming, or otherwise creating a Motion Picture Production.
OR
2) Film more than 50% of their project at a Practical Location AND perform all Preproduction, Postproduction, and Editing at an Industry Standard Facility in Arizona, IF such a facility for those functions is available. If the production believes an Industry Standard Facility is unavailable within the state, it may request an exception to this requirement.
“Practical Location” means a physical location at which a Motion Picture Production is
filmed, that is not and that does not use an industry-standard sound stage or production
facility to produce and film the Motion Picture Production.
“Industry Standard Facility” means a facility that, in the judgment of the Authority, has the required equipment and capabilities that meet generally minimal requirements followed by establishments primarily engaged in producing motion pictures, videos, television programs, or commercial advertisement messages. These specialized capabilities may include but are not limited to mixing facilities, Automated Dialogue Replacement (ADR) rooms, screening facilities, flexible technical creative spaces designed to support picture, sound, visual effects, color or sound workflows, pre-production, and post-production support office spaces, secure data centers/technical hubs, operations support centers, and maintenance facilities, and is supported by appropriate power, connectivity, water, security, and related technical infrastructure. The Authority will maintain a non-exhaustive list of qualifying facilities for reference.
AND
3) Maintain production labor force (Below-the-Line) in Arizona
4) Include production credit for Filmed in Arizona
Tax Credit Allocation
Base Credit
Up to $10M (15%)
$10M to $35M (17.5%)
Over $35M (20%)
Additional Credit Bumps
2.5% (Use of Arizona Resident Labor) “Production Labor” means all laborers working on a production that are not talent, writers, producers, or management, also referred to in the industry as "below-the-line" crew positions.
2.5% (Qualified Production Facility Use) Either one of the following: more than 50% of production is completed at a Qualified Production Facility in Arizona, more than 50% is filmed at a Practical Location in Arizona with all preproduction, postproduction, and editing completed at a Qualified Production Facility in Arizona; or the project is produced in association with a Long-term Tenant (5-year lease) of a Qualified Production Facility in Arizona.
Annual Tax Credit Caps
Calendar Year 2023
$50M (Qualified Production Facility)
$25M (Practical Location)
Calendar Year 2024
$75M (Qualified Production Facility)
$25M (Practical Location)
Calendar Year 2025 and each year thereafter
$100M (Qualified Production Facility)
$25M (Practical Location)