Delaware Launched New Film Tax Credit Program

The state introduced a $10 million annual incentive to attract movie productions.

Updated on Sept. 30, 2026 in Film — General

Delaware Launched New Film Tax Credit Program

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Should states provide tax credits to film production companies to attract new business?

Delaware enacted a law in summer 2026 that created an Entertainment and Production Tax Credit program. The state initiative provides a 30% tax credit to productions that meet specific spending thresholds.

Why it matters

The program was established to boost Delaware's creative economy and encourage more film production within the state. Prior to this legislation, Delaware lacked any tax incentives for filmmakers.

The program offers a 30% credit for productions spending over $100,000 within a 12-month period. The state has set aside an annual budget of $10 million for these credits.

The players

Armory Films

This is a production company currently behind the feature film Unaccompanied Minor.

Matt Rife

He is a comedian and actor who is starring in the feature film Unaccompanied Minor.

The Pine Box Studios

This is a film production facility located in Wilmington.

The details

Production companies are now utilizing these incentives, with the feature film 'Unaccompanied Minor' currently filming at The Pine Box Studios in Wilmington. Crews have also been spotted filming across the state, including locations in Talleyville, Newark, and Old New Castle.

The new law went into effect during the summer of 2026.
The article was published on September 30, 2026.
Officials expect an increase in films shot in Delaware throughout 2027.

Industry Dynamics

This move follows a national trend of states using fiscal policy to compete for regional film industry investment. Delaware is positioning itself to capture a larger share of productions that have historically bypassed the state due to a lack of financial incentives.

The state's new incentives could lead to more films being shot in local neighborhoods, potentially increasing the visibility of regional landmarks. Residents may see more production crews in areas like Newark and Old New Castle as the industry expands in 2027.

The takeaway

The implementation of this tax credit marks a strategic shift for Delaware as it aims to build a competitive infrastructure for the entertainment industry. Local filmmakers and businesses stand to benefit from the influx of productions attracted by the 30% cost offset.