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# Delaware Opens Applications for $10 Million Film Credit
- URL: https://www.theamericanquorum.com/state-news-delaware-2026-09-17-b/
- Published: 2026-09-17T06:42:49.000Z
- Updated: 2026-09-17T06:42:49.000Z
- Description: Delaware’s first entertainment-production tax credit is accepting applications. The $10 million annual program offers a transferable 30% credit, but projects must clear spending, financing and state-impact rules.
- Author: News Desk
- Tags: State News, Delaware

Delaware opened applications Wednesday for its first entertainment-production tax credit, putting a new $10 million annual incentive into operation for film, television, commercial, music-video, video-game and esports projects. The [Division of Small Business announced](https://news.delaware.gov/2026/09/16/dsb-accepting-applications-for-states-first-10m-film-tax-credit-program/?ref=theamericanquorum.com) that applications will be reviewed on a rolling basis until the available money is committed.

The program offers a transferable credit equal to 30% of eligible spending in Delaware. A production must spend more than $100,000 in the state during a consecutive 12-month period, be incorporated in Delaware or registered to do business there, and show that it is at least 70% financed and within 120 days of principal photography when it seeks preliminary approval. The Division’s [program page](https://business.delaware.gov/film-tax-credit/?ref=theamericanquorum.com) is the central application and guidance portal.

The launch is retroactive to July 1, 2026, meaning a qualifying company that has already completed eligible work since that date may apply. Smaller projects receive some administrative relief: the state says there is no minimum Delaware-hiring requirement, and qualifying small businesses with projects below $1.5 million can avoid the full third-party certified-public-accountant audit otherwise associated with completion. Applicants should still document in-state payroll, rentals, lodging, food, transportation and production services because the credit applies only to qualified Delaware expenditures.

The underlying law, [House Bill 364](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocumentEngrossment?docTypeId=6&engrossmentId=37894&ref=theamericanquorum.com), covers preproduction, production and postproduction costs incurred in the state, including set work, wardrobe, photography, sound, lighting, editing, facilities, equipment, lodging and certain locally purchased travel and insurance. It excludes out-of-state work, marketing and story-rights purchases. Political advertising, instructional videos, most athletic events and website development are also outside the definition of qualified production activity.

Approval is not automatic. Applications must include budgets, financing proof, cast and location lists and a Delaware Impact Plan explaining the project’s expected benefit to the state. The law gives the Division of Small Business up to 60 days to issue preliminary approval or denial and directs the state to prioritize projects that hire Delaware residents, use local vendors and facilities, make repeat commitments or plan a lasting in-state presence.

Companies should also distinguish preliminary approval from the final credit. After production, an applicant must submit completion materials and obtain a Certificate of Completion before claiming or transferring the incentive. Credits can be sold or assigned with advance state approval, carried forward for as long as five years when unused, but not carried backward. The statute caps awards at $10 million in each fiscal year and stops accepting new applications after June 30, 2031.

For production planners, the most immediate implication is timing: the rolling process and fixed annual cap favor applicants who assemble financing and Delaware-impact documentation early. The program creates an opportunity to reduce qualified costs, but it does not guarantee a cash grant or reimbursement merely for filming in the state.