As far as visual assets go, the state of Massachusetts has them in abundance.

Locations include scenes of small-town America, sites of deep colonial heritage, charming fishing villages, great institutions of higher learning such as Harvard and MIT, the modern skyscrapered city of Boston, gritty working-class neighborhoods, and charming red-brick architecture.

These diverse backdrops all rub shoulders in the Bay State. And that’s not even counting Cape Cod, with its sweeping sand beaches, funky towns, and lobster stands, which attract all manner of tourists from around the world.

Massachusetts also lures filmmakers by requiring a minimum spend of only $50,000 per project and offering a 25% production incentive that is fully transferable or partially refundable

Specifically, the state provides the 25% incentive for both above-the-line and below-the-line qualified spend, including resident and non-resident payroll. The required minimum spend of a low $50,000 is among the most aggressive.

Plus, Massachusetts offers a sales tax exemption on eligible production expenditures. The credit is fully transferrable or 90% deductible.

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Recent feature films shot in Massachusetts include “Patriots Day” (2016), “Ghostbusters” (2016), “Mr. Church” (2016), “Central Intelligence” (2016),” “Joy” (2015), “Spotlight” (2015), and “Black Mass” (2015).

Earlier titles that have filmed in the state include  “American Hustle” (2013), “Shutter Island” (2010),  “Gone Baby Gone” (2007), “The Departed” (2006), “Mystic River” (2003), and “Good Will Hunting” (1997).

Incenitves
25% Incentive on all above-the-line and below-the-line qualified spending
$50K Minimum spend
90% Refundable amount on tax credit
Information courtesy of EP Financial Solutions, a production incentive consulting and financial services company.