In Arizona, the Motion Picture Production Program offers a tiered tax credit for post-production expenses which include editing, sound mixing, visual effects (VFX), and related services. Here are the key details:

1. Tiered Tax Credit:

   • 15% credit for productions spending up to $10 million.

   • 17.5% credit for expenditures between $10 million and $35 million.

   • 20% credit for spending over $35 million.

   • An additional 2.5% can be added for hiring Arizona residents.

2. Eligibility for Post-Production:

   • The tax credit extends to eligible post-production activities conducted within the state.

   • These activities include editing, sound mixing, and visual effects (VFX).

Eligibility Criteria:

• The minimum spending requirement for post-production-only projects is $50,000.

• For feature projects, the minimum spend requirement is $200,000.

• The program caps at $75 million annually starting in 2023, increasing to $125 million by 2025.

Application Process:

• Companies must apply for the credit through the Arizona Commerce Authority.

• The application should be submitted before starting principal photography and includes a detailed process involving the submission of various documents to demonstrate eligibility and planned expenditures.

For more information or to begin the application process, productions should contact the Arizona Commerce Authority:

• Email: matthewj@azcommerce.com

• Website: Arizona Film & Media Incentives

Like with any tax incentive, it's crucial to consult with a tax advisor to ensure compliance with the latest regulations and to understand how these incentives could specifically benefit a project in Arizona.