Gov Pritzker Signs Expansion Of Production Tax Credit

The Illinois Production Alliance (IPA) today announced that Governor JB Pritzker has signed SB 1911, a significant expansion and enhancement of the Illinois Film Production Tax Credit. The bill, part of a broader economic development package, significantly increases Illinois’ competitiveness as a destination for film, television, and commercial production. All provisions take effect immediately, with benefits applying retroactively to qualified applications submitted on or after July 1, 2025. 

“The Film Production Tax Credit continues to fuel an industry that is central to Illinois’ cultural and economic vitality,” said Governor JB Pritzker. “With this expansion, we are doubling down on our commitment to building a world-class creative workforce and ensuring that productions from around the globe choose Illinois as their home.”

“This legislation ensures that Illinois remains a global leader in motion picture production,” said Anthony Barracca, President of the Board of Directors for the Illinois Production Alliance and Business Manager/Secretary Treasurer for IATSE Local 476. “SB 1911 strengthens an already successful program, one that supports thousands of high-quality jobs, drives economic growth across the state, and reflects Governor Pritzker’s strong and consistent support for the film, television, and commercial production industries.”

The enhancements in SB 1911 strengthen Illinois’ position as a premier destination for film, television, and commercial production and reflect the collaboration among state leaders, labor partners, and industry stakeholders. Key improvements include:

Higher Credit Values Encourage Illinois Hiring

• 35% tax credit for hiring Illinois residents, increased from 30%.
• 35% tax credit for engaging Illinois vendors, also increased from 30%

Expanded Eligibility for Non-Resident Positions

• Productions may now include up to 13 non-resident crew positions (up from 9), receiving a 30% credit on the first $500,000 of each qualifying salary.
• Non-resident actors remain eligible for a 30% credit on the first $500,000, with updated allowable counts based on project budget
  • 4 actors for projects under $20M
  • 5 actors for projects $20M–$40M
  • 6 actors for projects over $40M

(For series, these limits apply on a per-episode basis)

New Bonus Stackable Incentives Supporting Statewide Production

• +5% additional credit for productions filmed outside Cook, DuPage, Kane, Lake, McHenry, and Will Counties
• +5% credit for television series relocating to Illinois (first season of Illinois production spend). 
• +5% credit for productions implementing a certified “green” sustainability plan

Other Key Updates

• Airline tickets now qualify as production expenses when purchased from an airline headquartered in Illinois. 
• The program is extended to 2039, providing long-term stability for producers and investors.

In addition to the new enhancements, Illinois maintains several existing benefits that make it one of the most production-friendly states in the nation, including:

• Low minimum spending thresholds ($100K for programs 30+ minutes; $50K for projects under 30 minutes). 
• Fully transferable 
• No project cap and no statewide annual cap.
• Tax credit can be carried forward 5 years from when originally issued by Illinois Film Office/Department of Commerce and Economic Opportunity. 
• Chicago based hotel occupancy tax exemptions after 30 days.
• Chicago has among the lowest film permit fees of any major U.S. city.
• World-class union crews, soundstages, vendors, transportation access, and two international airports.

“This expansion of the Illinois Film Production Tax Credit reflects both the strength of Illinois’ creative workforce and the commitment of our state’s leadership to growing this industry,” said Christine Dudley, Executive Director of the Illinois Production Alliance. “We are deeply grateful to Governor Pritzker, Senate President Harmon, Speaker Welch, and the group of sponsors and legislators who championed these improvements. Their support ensures Illinois remains a national leader in film, television, and commercial production.”