Figure 1 Production Incentives in 2008

Figure 1 is a United States map showing the states with refundable, transferable and pending tax credits, including states with transferable tax credits that may convert to refundable. State production incentives by state are:

• Alaska with a 30% transferable credit;
• Arizona with a 10 to 20% transferable credit;
• Colorado with a refundable credit of 10%;
• Connecticut with a transferable 30% credit;
• Florida with a 15 to 20% refundable credit;
• Georgia with a 30% transferable credit;
• Hawaii with a 15% refundable credit;
• Idaho with a 20% refundable credit;
• Illinois with a 20% transferable credit;
• Iowa with a 25% transferable credit;
• Louisiana with a 25% transferable credit that may convert to refundable 25% credit;
• Maine with a 10 to 12% refundable credit;
• Maryland 25% refundable credit;
• Massachusetts with a refundable credit of 22.5% credit and a 25% transferable credit;
• Michigan with a 40% refundable credit;
• Minnesota with a refundable 15% credit;
• Mississippi with a 30% refundable credit;
• Missouri with a 30% transferable credit;
• Montana with a refundable credit of 8%;
• New Jersey with a 20% transferable credit;
• New Mexico with a 25% refundable credit;
• New York with a 30% refundable credit and a 5% refundable credit in New York City;
• North Carolina with a refundable 15% credit;
• Oklahoma with a refundable credit of 5 to 15%;
• Oregon with a refundable credit of 10 to 20%;
• Pennsylvania transferable credit of 25%;
• Rhode Island with a transferable 25% credit;
• South Carolina with a refundable credit of 20 to 30%;
• Tennessee with a refundable credit of 13 to 17%;
• Texas with a refundable 5% credit;
• Utah with a refundable 15% credit;
• Virginia with a refundable discretionary credit;
• Washington with a 20% refundable credit;
• West Virginia with a 27% transferable credit;
• Wisconsin with a 25% refundable credit.

Source: The Walt Disney Company

For more information on Figure 1, please contact the Comptroller’s Economic Analysis Division at 512-936-5855 or at P.O. Box 13528, Austin, Texas 78711-3528.

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