Main Points of West Virginia Film Incentive

• 27% Base Credit
• Additional 4% if producer hires 10 or more WV residents full time or as apprentices working in state.
• Program Size - $10 million
• Minimum Spend - $25,000
• Carryforward- 2 years
• 100% Limitation Factor
• Recourse to the Buyer (Subject to Regulations)
• Allowable Taxes - Franchise, Corporate, Individual