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Base incentive of 15% on local spend and all cast and crew payroll. Minimum spend is $250,000 for the tax credit; none for grant. In addition to the 15% base incentive, there is a 5% bonus for productions filmed in an economically distressed area of Virginia as defined by the Virginia Film Office. There is also a bonus equal to 10% percent of the total aggregate payroll for Virginia residents who are employed as first time actors or first time members of a production crew in connection with a production in Virginia.

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