NEW: On October 31st, 2025, the Illinois General Assembly successfully passed important enhancements to the Illinois Film Production Services Tax Incentive Program. These enhancements will be effective as of July 1st, 2025*.

“In the past decade, Illinois' film and television industry has grown to be a nationwide competitor, and that is largely thanks to the Illinois Film Production Services Tax Credit. This highly-effective incentive has brought millions in direct spending, as well as numerous job opportunities, to our communities. Thanks to the good work of the Chicagoland Chamber of Commerce and the Illinois Production Alliance, the new expanded tax credit will meet the needs of a competitive market, and help Illinois remain a high-profile hub of film and television.” - State Representative, Margaret Croke (12th District)

Highlights of the expanded program include:

• New, Extended Sunset Date: Dec 31st, 2039

• Productions will see an increase in their tax credit for labor when they hire Illinois residents, going to 35% (up from 30%). 

• Productions will see an increase in their tax credit when engaging Illinois vendors, going to 35% (up from 30%). 

• Up to 13 non-residents other than actors, can be included in the film credit calculation, with a 30% tax credit for those salaries on the first $500,000 each. This is up from 9 positions in prior legislation.

  • Productions hiring non-resident actors continue to receive a 30% tax credit on those salaries up to the first $500,000 per, with the number of eligible actors depending on the project’s budget: 

    • 4 actors included for projects budgeted at under $20MM

    • 5 actors included for projects budgeted between $20MM - $40MM

    • 6 actors included for projects budgeted at over $40MM

Note: for the purposes of calculating non-resident compensation for a series, the limit is applied on a per-episode basis.

• For productions filming outside of Cook, DuPage, Kane, Lake, McHenry, and Will Counties, an additional 5% credit is offered on labor expenditures for hiring Illinois residents. 

• A television series relocating to Illinois will receive an additional 5% credit on its Illinois production spending. 

• Productions with a certified “green” sustainability plan will receive an additional 5% credit on their Illinois production spending.

• Airline tickets now qualify as a production expense in tax credit calculations, when purchased from an airline with their corporate headquarters domiciled in Illinois.

• NEW (effective July 2024): Qualified productions now also include: national talk shows, contest-based shows and game shows.

In terms of the long game, experts predict this legislation will put Film in Illinois on the trajectory to become a billion-dollar business, creating opportunities for diverse good paying jobs. Our efforts over the past several years have elevated awareness and identified film production as an important and fast-growing sector of the state’s economy. And amplified the industry’s commitment to the development and training of an equitable and skilled workforce which provides access and opportunity to minority and underserved communities.

The IPA continues to be engaged in lobbying, advocacy, and outreach with the media, legislators, and government officials.

*pending Gov. JB Pritzker’s signature

• Minimum Qualifying Spend: $50,000 for projects less than 30 minutes; $100,00 for projects equal to or more than 30 minutes

• No per project cap and no program cap

• 35% credit on qualified Illinois Production Spending

• 35% credit on Illinois resident wages up to $500,000 per worker

• 30% credit for *13 (thirteen) qualified non-resident wages up to $500,000 per worker

• 30 % credit for hiring non-resident actors up to the first $500,000 per, with the number of eligible actors depending on the project’s budget:

  • 4 actors included for projects budgeted at under $20MM

  • 5 actors included for projects budgeted between $20MM - $40MM

  • 6 actors included for projects budgeted at over $40MM

• Illinois Tax Credits are transferable for up to 1 year from issuance by the IFO/Department of Commerce & Economic Opportunity

• Tax credits can be carried forward 5 years from when originally issued

• The Illinois Film Production Tax Credit has been renewed through 2039

Please Note, applications for the FTC must be submitted prior to principal photography:

• For TV/Film:

  • Applications must be submitted 5 days prior to principal photography for Commercials

• For Commercials:

  • Applications must be submitted 24 hours prior to principal photography

More information can be found at the Illinois Film Office’s website, or by contacting them via email: film@illinois.gov

Sources: SB 1911 and the Illinois Film Office