The landscape has shifted for film and TV production in the Prairie State. Senate Bill 1911 is now law, bringing significant updates to Illinois's Film Production Services Tax Credit Act, and making the state one of the most competitive locations for production in the country.
What Is the Illinois Film Production Services Tax Credit?
The Illinois Film Production Services Tax Credit is a fully transferable, state-administered incentive that offsets the cost of producing film, television, commercials, and unscripted formats in Illinois, with credits ranging from 30% to 35% on qualified in-state spending and additional uplifts available for productions that hire from economically disadvantaged communities, shoot outside the Chicago metro, or relocate a TV series to the state.
What Did Senate Bill 1911 Change?
SB 1911 overhauled and extended the existing program. Here's a breakdown of the major updates:
1. Program Extended Through December 31, 2038
The Illinois film tax credit program now runs through the end of 2038, a significant extension that gives productions long-term planning certainty when committing to the state.
2. Tax Credits Now Up to 35%
Credits for qualified in-state labor and vendor spending have increased to up to 35%, up from the previous 30% baseline. This applies to qualified Illinois production spending and qualified Illinois resident salaries, up to $500K per person.
3. Expanded Eligibility for Non-Resident Positions
More qualified non-resident positions are now included in the program. Productions can claim a 30% credit on non-resident salaries up to $500,000 per worker, a major expansion from the previous $100,000 cap.
4. New Loan-Out Withholding Rate
The loan-out withholding rate has been set at 4.95%.
5. Uplifts for Economically Disadvantaged Areas and Targeted Counties
Special uplifts remain available for salaries paid to Illinois residents working in economically disadvantaged areas and targeted counties, incentivizing productions to hire locally from underserved communities.
Illinois Film Tax Credit: Full Program Summary
| Program Detail |
Updated Terms |
| Program End Date |
December 31, 2038 |
| Credit on Qualified IL Production Spending |
Up to 35% |
| Credit on Resident Salaries |
Up to 35% |
| Credit on Non-Resident Salaries |
30% (up to $500K per worker) |
| Loan-Out Withholding Rate |
4.95% |
| Uplifts |
Available for the following:
15% - Salaries paid to individuals who live in economically disadvantaged areas
5% – Filming in economically disadvantaged areas & targeted counties
5% – Relocating television series
5% – Meeting "green" sustainability requirements |
| Credit Carry-Forward |
5 years from original issuance |
Frequently Asked Questions
What is the Illinois film tax credit rate? Under SB 1911, Illinois offers tax credits of up to 35% on qualified in-state production spending and salaries, and a 30% credit on non-resident salaries up to $500,000.
How long does the Illinois film tax credit last? The program has been extended through December 31, 2038.
Who qualifies for the Illinois film production tax credit? Film, television, and commercial productions that incur qualified spending in Illinois are eligible.
What is the loan-out withholding rate in Illinois? The loan-out withholding rate in Illinois is 4.95% under SB 1911.
Does Illinois offer any additional credits for hiring local workers? Yes. Productions receive special uplifts for salaries paid to Illinois residents in economically disadvantaged areas and targeted counties.
Why Film in Illinois?
Beyond the incentives, Illinois offers one of the most diverse production environments in the U.S. From the iconic Chicago skyline and 58-mile lakefront to gritty back alleys, historic neighborhoods, rivers, prairies, industrial centers, farmland, and small towns, the state delivers a wide range of locations, all backed by an experienced crew base, deep talent pool, and established vendor network.
With the passage of SB 1911, Illinois has cemented its position as a top-tier destination for long-term production investment. Pair that with the right film incentives management services and you'll have everything in place to track spending, maximize credits, and stay audit-ready from greenlight to delivery.
Plan Your Illinois Production with GreenSlate
Ready to run the numbers? GreenSlate's suite of production incentive tools makes it easy to search, compare, and calculate tax credits across every state, on any device.
And if you're heading to the Prairie State, you're in good hands. GreenSlate has a Chicago office ready to support your Illinois production from day one.
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