Wisconsin may not be a household name when it comes to the American film industry, but that doesn’t mean it’s not worth considering as a filming location. The state’s rich natural beauty, diverse landscape, and small-town charm make it an attractive location for filmmakers. However, the lack of competitive film incentives is a major barrier to attracting productions to the state.
- Wisconsin is one of 13 states that doesn’t offer film incentives
- It’s also one of just three states without a dedicated film office
The absence of film incentives makes it difficult for Wisconsin to compete with neighboring states like Minnesota and Illinois, which offer more attractive incentives to attract productions. Film industry professionals, lawmakers, and other stakeholders are pushing for the restoration of filming tax incentives in the state to boost the economy and showcase the state’s unique qualities.
“We’re losing at a game we’re not playing right now,” said Tomah-native and director Nathan Deming. “It’s just money on the table that we’re not even accessing because we don’t have these laws right now.”
Milwaukee filmmaker Suzanne Jurva, who previously worked as an executive for DreamWorks, agrees that the lack of competitive film incentives can be a major deterrent for productions. “The first question asked when we’re going to shoot something is, ‘Do they have film tax incentives?’” she said. “If a state doesn’t … the chance is very slim to none that the film is going to go there to shoot, because it just doesn’t make sense. If they can get 30% back if they go to Illinois, why are they going to come here?”
A proposal by Gov. Tony Evers to create a film office within the state Department of Tourism to administer a nonrefundable film production services tax credit has received support from lawmakers on both sides of the aisle. The measure would offer a 25% tax credit for up to 25% of a production’s salaries and wages paid to in-state employees, as well as a 25% tax credit for other qualified expenses like writing, budgeting, casting, set construction, wardrobes, makeup, and lighting.
- Gov. Tony Evers proposed a nonrefundable film production services tax credit
- Legislative Republicans introduced a similar incentive package
- Both proposals would create a state film office to administer income and franchise tax credits
Legislative Republicans introduced a similar incentive package earlier this month, which would also create a state film office to administer income and franchise tax credits equal to up to 30% of wages paid to in-state employees and for certain production expenditures. The measure proposes a nonrefundable tax credit, which is capped annually at the amount the company owes in taxes.
| Feature | Description |
|---|---|
| Nonrefundable tax credit | Offered by the state film office to cover up to 25% of a production’s salaries and wages paid to in-state employees |
| 25% tax credit for qualified expenses | Offered by the state film office for expenses like writing, budgeting, casting, set construction, wardrobes, makeup, and lighting |
Advocates argue that state tax incentives are a lucrative strategy that allows Wisconsin to benefit from increased economic activity. They also point out that filming in Wisconsin can boost tourism and entice aspiring filmmakers to stay and create their projects here as opposed to other states.
As one film liaison from Action! Wisconsin said, “It doesn’t have to be big blockbuster movies. Student films, small film companies, independent films, and even commercials, they all have to feed their people, they all have to lodge their people, so with any kind of production, I think you see dramatic results right away.”
Wisconsin has a lot to offer filmmakers, including its natural beauty, diverse landscape, and small-town charm. By restoring filming tax incentives, the state can attract more productions and showcase its unique qualities to a wider audience.
Definition:
A tax credit that cannot be refunded even if the taxpayer’s liability exceeds the credit amount.
Financial incentives offered by states to attract film productions to shoot their projects in the state.
A reduction in the amount of tax owed to the state, rather than a complete exemption from taxes.
In the end, restoring filming tax incentives in Wisconsin can have a significant impact on the state’s economy and showcase its unique qualities to a wider audience.

