Illinois is rolling out a sustainability tax credit for films and TV shows, a first in the country.
Productions that meet certain criteria designed to incentivize sustainable filmmaking practices are eligible for a five percent uplift, making the maximum tax incentive 45% of eligible costs.
As Hollywood’s presence in Illinois grows, state lawmakers last year expanded the film and TV subsidy program to include the uplift. According to ProPro data released last month, the state, which hosts three NBC Chicago procedurals, started off the year flat but saw a slight uptick in production spend year-over-year. Expenditures reached a record-high $703 million in 2025.
To qualify, productions must hire a qualified sustainability company and coordinate a set visit by the Illinois Film Office. The company is required to complete a sustainability scoresheet and a carbon calculation report, among other things, within 30 days of the completion of filming.
A few examples of practices that could score a production points: minimizing waste, reducing emissions through efficient transport and equipment, smart material use and responsible food practices.
“The thing about the film industry that’s always bothered me is the waste,” says Illinois Film Office deputy director Peter Hawley. “Food waste. Paper and plastic waste. Fuel waste. It’s always been a problem.”
Hawley estimates that adopting sustainability practices incentivized by the uplift may cost productions one to three percent more, though it’ll be offset by the five percent bump to the base credit.
“Illinois is a prime destination for film and television productions, and we’re proud to be the first state in the nation to incentivize sustainability in the industry,” said Gov JB Pritzker in a statement. “Illinois is leading the way toward a greener future – one that promotes economic opportunity and environmentally sustainable productions at the same time.”
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