# Arizona Film Tax Incentive: What Producers Should Know

The Arizona Motion Picture Production Program (MPPP) offers a fully
refundable tax credit for qualifying productions. This is a summary for
casting and budgeting purposes — verify current terms with the Arizona
Commerce Authority before committing spend.

## Credit tiers (in-state spend)

- 15% — under $10M
- 17.5% — $10M to $35M
- 20% — over $35M

Plus 2.5% uplifts for qualifying resident below-the-line labor, and for
qualified production facility use or practical locations with in-state
post-production.

## Program facts

- Annual cap: $125M
- Sunset: December 31, 2043
- Legal status: Gift Clause challenge rejected by Maricopa County Superior
  Court, November 17, 2025
- Requires CPA audit and Arizona screen credit

Sources: Arizona Commerce Authority Film & Digital Media Office;
investinphoenix.com/industries/film; Wrapbook Arizona incentive rate card
(updated Aug 2026); Rose Law Group Reporter, Nov 2025.

## Casting implications

- Local casting counts toward qualifying Arizona spend.
- Resident labor uplifts directly reward hiring Arizona-based talent.
- Productions relocating to Arizona should engage a local casting partner
  early — the talent pool and incentive paperwork move faster together.

Face Card Casting (Tempe/Phoenix) submits incentive-aware casting at
https://facecardcasting.com/casting.

## FAQs

**Is the credit refundable?**
Yes — fully refundable, which matters for productions with limited Arizona
tax liability.

**Does the incentive cover commercials?**
Program qualification depends on spend thresholds and requirements — check
current program rules with the Film & Digital Media Office.

**Can out-of-state productions qualify?**
Yes, on Arizona spend. Local casting is part of that spend.