The state of Illinois offers a sustainability tax credit for movies and TV shows, the first of its kind in the country.
Productions that meet certain criteria designed to incentivize sustainable filmmaking practices are eligible for a five percent increase, making the maximum tax incentive 45% of eligible costs.
As Hollywood’s presence in Illinois grows, state lawmakers last year expanded the film and television subsidy program to include the increase. According to ProPro data released last month, the state, which hosts three NBC Chicago procedurals, started the year flat but saw production spending rise slightly year-over-year. Expenditures will reach a record level of $703 million in 2025.
To qualify, a production must retain a qualified sustainability company and coordinate a scheduled visit to the Illinois Film Office. The company must complete a sustainability score sheet and carbon accounting report, among other things, within 30 days of completion of filming.
Some examples of practices that could score production points: minimizing waste, reducing emissions through efficient transportation and equipment, smart use of materials and responsible food practices.
“The thing that has always bothered me about the film industry is waste,” says Peter Hawley, deputy director of the Illinois Film Office. “Food waste. Paper and plastic waste. Fuel waste. That’s always been a problem.”
Hawley estimates that adopting sustainability practices spurred by the increase could cost production 1 to 3 percent more, although that would be offset by a 5 percent increase in the base credit.
“Illinois is a major destination for film and television production, and we are proud to be the first state in the nation to drive sustainability in the industry,” Gov. J.B. Pritzker said in a statement. “Illinois is leading the way toward a greener future – one that promotes economic opportunity and environmentally sustainable production at the same time.”
