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Federal & State Incentives

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Most Attractive Federal and State Tax Incentives and Rebates

Generously Support Investment in Motion Pictures

Section 181 of the Internal Revenue Code (currently up for renewal) enables the investor to reduce his/her federal tax liabilities by taking as much as a 100% deduction of the amount invested in a motion picture production in the year the investment is made.

Under Section 199 of the Internal Revenue Code, a taxpayer may deduct from his/her federal tax liabilities 9% of income earned from any sale or other disposition — or any lease, rental or license — of a qualified film produced by the taxpayer.

The North Carolina Film Incentive allows for a 25% cash rebate to investors based on allowable expenses related to film production within the state.

The “Qualified Business Tax Credit Program,” administered by the office of the North Carolina Secretary of State — a program under which FilmNC Capital Management is certified — allows for a tax deduction of up to 25% of an investment in a motion picture project that falls under the aegis of a program sanctioned company.

Leveraging North Carolina's status as a leading producer of motion pictures, FilmNC Capital Management, LLC is planted in fertile soil as it fulfills its Company mission of bridging private equity and feature-length motion picture production.

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