Michigan Film Incentives

Charles HirschhornBy Charles HirschhornSeptember 14, 20263 min readLast verified September 14, 2026

Quick answer

Michigan has no active film production incentive. The state's film and digital media production assistance program still exists in statute, but a 2015 amendment (Public Act 117) bars the Michigan film office from funding new agreements or increasing existing ones. That language remains in the Michigan Compiled Laws as updated through Public Act 91 of 2026. Productions that need a credit usually compare Illinois, Indiana, Minnesota, and Ohio.

On this page
  1. What that means for a budget
  2. A $1,000,000 feature: Michigan versus next door
  3. Doubling Michigan somewhere else
  4. Neighbors to check

Incentive status

Program
No statewide production incentive
Incentive type
None
Qualifying spend
No active program. MCL 125.2029h prohibits new funding for direct production, Michigan personnel, crew, or qualified personnel expenditures.
Resident labor rules
None in effect.
How to apply
No incentive application is available. For location and logistics help, contact the Michigan Economic Development Corporation.

Last verified September 14, 2026 against the sources listed below. Programs change with each legislative session, so confirm with the film office before you lock a budget. This is general information, not tax advice.

Michigan still has a film incentive statute, but it can't fund anything new. The section that created the film and digital media production assistance program, MCL 125.2029h, was amended by 2015 Public Act 117 (effective July 10, 2015) to say that the Michigan film office and the fund "shall not provide funding under a new agreement, or increase funding through an amendment to an existing agreement." The Michigan Legislature's website shows that language still in force in the compiled laws updated through Public Act 91 of 2026.

What that means for a budget

There's no tax credit, rebate, or grant to apply for. A Detroit-set feature that shoots in Detroit pays full freight on labor, rentals, stages, and lodging. You'll still need local permits wherever you shoot, and those are handled city by city.

Because the old program's statute is still on the books, you may run across its application fee schedule, Pure Michigan credit language, and resident hiring provisions. They describe a program that can't take new projects. Don't cite them to a financier.

Bringing an incentive back would take new legislation, and none had been enacted as of September 14, 2026. If a bill does pass, the details that matter (rate, caps, what counts as Michigan spend, whether the credit can be sold) will be in the enacted version and the rules that follow, so wait for those before changing plans.

A $1,000,000 feature: Michigan versus next door

Say the budget is $1,000,000 and $780,000 of it would be spent locally wherever the show goes, split as $430,000 to local vendors, $260,000 to local crew, and $90,000 to a nonresident DP and lead actor.

Shot in Michigan, the state returns $0.

Shot in Illinois:

  • 35% x ($430,000 vendors + $260,000 resident crew) = $241,500
  • 30% x $90,000 nonresident wages = $27,000
  • About $268,500 before Illinois's post-award fee, with no annual cap on the program

Shot in Indiana, if IEDC counts all $780,000:

  • Base 20% = $156,000; with every bonus, 30% = $234,000
  • Both under the $250,000 per-project cap

Shot in Minnesota, $780,000 of spend falls below the $1,000,000 minimum for Minnesota's 25% credit, so $0 unless the budget grows.

For a $5,000,000 production the gap widens. At the same ratio, $3,900,000 of Illinois spend would earn roughly $1.3 million, Indiana would stop at $250,000, and Minnesota would pay 25% on its qualifying costs.

These figures are illustrations, not quotes. Each state has its own rules on what counts, and each application can be denied or trimmed.

Doubling Michigan somewhere else

The usual approach is to shoot Michigan exteriors for a few days (lake shoreline, a specific downtown block, a plant gate) and move the rest of the schedule to a state that pays. When you do that, keep the Michigan days on separate account lines so the other state's CPA can exclude them cleanly. Our piece on doubling locations covers how productions pick a stand-in city, and how film tax credits work explains why clean separation matters at audit.

Neighbors to check

Ohio and Wisconsin also border Michigan; read their pages for current terms. Compare your own split in the incentive calculator or browse every state on the incentives hub. Storiara's budgeting feature is one place to model the same script in two states.

Frequently asked questions

Does Michigan have a film tax credit in 2026?

No. Michigan's film incentive program has been closed to new agreements since a 2015 amendment, and the prohibition is still in the Michigan Compiled Laws as of Public Act 91 of 2026.

What happened to Michigan's film incentive?

2015 Public Act 117, effective July 10, 2015, amended MCL 125.2029h so the Michigan film office and the fund cannot provide funding under new agreements or increase funding on existing ones.

Could Michigan bring back a film incentive?

Only through new legislation. As of September 14, 2026, no new film incentive had been enacted and the 2015 prohibition was still in the compiled laws. Until a bill is signed and funded, budget Michigan without an incentive.

Which nearby state has the best film incentive for a Michigan story?

It depends on size. Illinois pays 35% on vendor and resident spend with no cap. Indiana tops out at 30% but caps projects at $250,000. Minnesota pays 25% once you spend $1 million there.

Sources

Check a budget against incentive programs

Storiara's Funding module compares your budget and shooting locations with the incentive programs in its list and estimates what each could be worth. Confirm the final numbers with the film office.

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Charles Hirschhorn

Charles Hirschhorn

Financial Lead, Storiara

Financial strategist with deep experience in media and technology. Ensures Storiara's financial health while supporting our mission to transform film production.