Massachusetts Issued $47 Million in Film Tax Credits

State film and television incentives doubled in 2025 compared to the previous year.

Updated on Sept. 18, 2026 in Television

Isometric editorial illustration of a camera lens and industrial blocks, representing film industry tax incentives in Massachusetts. — Massachusetts awarded $47 million in film and television tax credits in 2025, double the $22.5 million issued in the previous year. AI Illustration. Upload story photo >

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Should states offer tax incentives to attract film and television production companies?

Massachusetts awarded $47 million in tax credits to film and television productions in 2025. This figure marks a significant increase from the $22.5 million issued in 2024.

Why it matters

The Massachusetts Film Office maintains that these incentives support local crews and drive business to vendors across the state. However, the program faces scrutiny regarding its economic efficiency.

Eligible productions receive a 25 percent payroll credit for projects spending over $50,000 in Massachusetts. Past incentives included $13.5 million for 'Salem's Lot and $11.3 million for the film Boston Strangler.

The players

Massachusetts Film Office

This state agency oversees the administration of film incentives and promotes the region as a destination for production activity.

Massachusetts House

This legislative body is responsible for drafting and passing state budget and tax policy, including recent proposed changes to the film credit program.

The details

The program allows tax credits to be transferred and sold to corporations or individuals, effectively subsidizing production costs. Recent legislative proposals aim to extend the payroll credit claim window and mandate a Proudly Made in Massachusetts credit for recipients.

2021: Lawmakers established the film tax credit program as a permanent fixture.
2023: State authorities issued nearly $108 million in total production incentives.
2024: Massachusetts distributed $22.5 million in tax credits to various films.
2025: The state issued a total of $47 million in tax credits for film and television.

Industry Dynamics

The rise in issued credits reflects a broader effort by state governments to compete for high-budget productions by lowering effective costs. This strategy positions the state within a national landscape where entertainment hubs use tax policy to secure long-term studio partnerships.

These tax incentives directly influence which major productions choose to film within the state, potentially providing residents with opportunities to work as extras or production crew members. The scale of these subsidies also impacts how state tax revenue is allocated toward public services.

The takeaway

While the tax credit program aims to bolster local employment and business revenue, the cost-to-benefit ratio remains a point of contention for state budget analysts. Residents should monitor upcoming legislative sessions for potential changes to how these public funds are distributed.