Overview
- The law lifts credits for hiring Illinois residents and using Illinois vendors to 35% of qualified spend.
- Productions may claim a 30% credit on the first $500,000 for up to 13 non-resident crew, with updated non-resident actor limits tied to project budgets and applied per episode for series.
- New 5% stackable bonuses apply to shoots outside Cook, DuPage, Kane, Lake, McHenry and Will counties, to first-season spend of relocating series, and to productions with certified sustainability plans.
- Provisions take effect immediately with benefits retroactive to applications filed on or after July 1, 2025, and the program now runs through 2039.
- The incentive remains transferable with no annual cap, retains existing minimum spend thresholds, allows a five-year carryforward, and newly recognizes certain Illinois-headquartered airline tickets as qualifying expenses.