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Base credit of 15% on local spend and nonresident payroll for productions budgeted under $10,000,000, with 17.5% for below-the-line resident payroll. Base credit of 17.5% on local spend and nonresident payroll for productions budgeted between $10,000,000 and $35,000,000, with 20% for below-the-line resident payroll. And base credit of 20% on local spend and nonresident payroll for productions budgeted over $35,000,000, with 22.5% for below-the-line resident payroll.

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