Credit Caps
Motion Picture Investor and Infrastructure Tax Credit Cap
The information provided below is updated as of: September 30, 2025.
| Fiscal Year | Cap on credit claims | Amount of approved credits against cap (Refer to 1) | Estimated amount of claims pending review (Refer to 2) | Estimated amount of priority claims from prior year | Estimated amount of cap available |
|---|---|---|---|---|---|
| 2015-2016 | $180,000,000 | $154,166,543 | $0 | $25,833,457 | |
| 2016-2017 | $205,833,457 | $367,723,254 | $0 | $0 | ($161,889,797) |
| 2017-2018 | $180,000,000 | $142,971,562 | $0 | $161,889,797 | ($124,861,359) |
| 2018-2019 | $180,000,000 | $173,860,806 | $0 | $124,861,359 | ($118,722,165) |
| 2019-2020 | $180,000,000 | $177,891,866 | $0 | $118,722,165 | ($116,614,031) |
| 2020-2021 | $180,000,000 | $85,272,200 | $0 | $116,614,031 | ($21,886,231) |
| 2021-2022 | $180,000,000 | $143,735,773 | $0 | $21,886,231 | $14,377,996 |
| 2022-2023 | $194,377,996 | $134,482,210 | $0 | $0 | $59,895,786 |
| 2023-2024 | $239,895,786 | $132,439,615 | $0 | $0 | $107,456,171 |
| 2024-2025 | $287,456,171 | $102,029,248 | $9,166 | $0 | $185,417,757 |
| 2025-2026 | $125,000,000 | $27,610,108 | $30,356,306 | $0 | $66,853,586 |
Note 1: Amount of approved credits against cap
This amount represents claims on returns that have been reviewed, approved and posted to the taxpayer's account prior to the effective date of the report. The amount projected herein concerning the availability of funds as it relates to the amounts authorized for any given fiscal year are intended only as an estimate and may not reflect all credits which have been granted or which have been claimed and are awaiting processing. Further, such availability is subject to fluctuation based upon the volume and quantity of credits claimed at any given time. As such, the Department of Revenue cannot substantiate the accuracy of the amount of estimated available funds at any given time and taxpayers relying on such estimated available fund amounts do so at their own risk.
Note 2: Estimated amount of claims pending review
This amount represents claims on returns received prior to the effective date of the report that have not been reviewed or verified prior to the effective date of the report. The amount projected herein concerning the quantity of credits not yet claimed is intended only as an estimate and may not reflect all credits which have been granted or which have been claimed and are awaiting processing. Further, such estimate is subject to fluctuation based upon the volume and quantity of credits claimed at any given time. As such, the Department of Revenue cannot substantiate the accuracy of the amount of estimated unclaimed credits at any given time and taxpayers relying on such estimated unclaimed credit amounts do so at their own risk.
For more information, refer to Revenue Information Bulletin No. 15-033 Motion Picture Investor Tax Credits
Maternal Wellness Center Tax Credit
The information provided below is updated as of: October 24, 2025.
| Calendar Year | Cap | Amount of approved credits against the cap (Refer to 1) | Estimated amount of credits pending review (Refer to 2) | Amount of priority claims from prior year | Estimated amount of cap available |
|---|---|---|---|---|---|
| 2025 | $5,000,000 | $94,836 | $85 | $0 | $4,905,079 |
| 2026 | $5,000,000 | $0 | $0 | $0 | $5,000,000 |
| 2027 | $5,000,000 | $0 | $0 | $0 | $5,000,000 |
| 2028 | $5,000,000 | $0 | $9 | $0 | $5,000,000 |
| 2029 | $5,000,000 | $0 | $9 | $0 | $5,000,000 |
| 2030 | $5,000,000 | $0 | $9 | $0 | $5,000,000 |
Note 1: Amount of approved credits against cap
This amount represents credit reservations and claims reviewed and approved prior to the effective date of the report. Projections regarding fund availability relating to the amount authorized for any given calendar year are estimates only and may not reflect all credits that have been approved or are awaiting processing. A donor’s eligibility for a credit depends solely on meeting all statutory requirements and the availability of credit cap space. Contributions to an eligible maternal wellness center do not guarantee credit availability or payment.
Note 2: Estimated amount of credits pending review
This amount represents credit reservations and claims received but not yet reviewed or verified as of the effective date of the report. The estimated quantity of credits pending review is an approximation and may not include all credit reservations and claims submitted for review. This estimate is subject to change at any time depending on claim volume. The Department of Revenue cannot guarantee the accuracy of the estimated available cap space, and taxpayers relying on this information do so at their own risk.
Updated October 30, 2025