Michigan has no film incentive in 2026. The state’s program was eliminated on July 10, 2015, and nothing has replaced it. Two bills that would restore a film tax credit, House Bills 5991 and 5992, were introduced on May 19, 2026 and referred to the House Committee on Government Operations, where they remained as of September 15, 2026. Until a bill passes both chambers and is signed, any Michigan shoot should be budgeted with no state money.
Below is how Michigan got here, what the new bills would actually do, how Ohio and Illinois compare, and what all of it means for a brand or producer planning a Detroit shoot now.
How Michigan’s program started and ended
The Michigan Film and Digital Media Office lays out the history on its film page. Michigan began using tax credits to attract productions in 2008, switched to a cash-rebate incentive program in 2012, and eliminated the program through legislation on July 10, 2015.
That action was House Bill 4122. According to its record on the Michigan Legislature site, it passed the House 58 to 51 in March 2015 and the Senate 24 to 13 in June, and Governor Rick Snyder approved it on July 9, 2015. It became Public Act 117 of 2015 the following day.
The Senate Fiscal Agency’s analysis explains the mechanics. The bill barred the Michigan Film Office and the Michigan Strategic Fund from funding new agreements or increasing existing ones, and sent the leftover film promotion fund balance back to the general fund after existing obligations were paid. The same analysis notes that the 2015-16 budget still carried $25 million for the program, with $19.05 million of it directed to retiring debt from an earlier bond used to build a film production studio.
During its run, the program drew productions including the “Transformers” franchise and “Batman v Superman: Dawn of Justice,” WILX reported in May 2026. Lawmakers ended it, the station noted, arguing it did not generate enough economic benefit for the state.
The 2026 bills: what has and has not happened
This is the part to read carefully, because headlines about “restoring” the credit can make it sound further along than it is.
What has happened. On May 19, 2026, Representative Douglas Wozniak introduced House Bill 5991 and Representative Jason Hoskins introduced House Bill 5992. Each lists 12 sponsors. The two are tie-barred, meaning neither can take effect unless both pass. HB 5991 creates the credit in the Income Tax Act. HB 5992 rewrites the film sections of the Michigan Strategic Fund Act and repeals the 2015 sunset provision. Both went straight to the House Committee on Government Operations.
What has not happened. As of September 15, 2026, the Legislature’s bill history shows no action on either bill after the committee referral: no committee vote to report them and no floor vote. Nothing has passed the House or the Senate, and nothing has been signed.
This has happened before. In the 2023-2024 session, packages to restore the film credit were introduced in both chambers. House Bills 4907 and 4908 cleared committee and reached second reading in the House but never got a floor vote, and Senate Bills 438 and 439 stayed in committee. All four died when the session ended. Bills that have not passed by the end of the 2025-2026 session die the same way, so HB 5991 and 5992 would have to clear both chambers before the year is out to survive in their current form.
Megan Maczko of the Michigan Film Industry Association told WILX the package “has been reinvented completely,” rebuilt from the ground up around Michigan workers and businesses. Supporters are the loudest voice in coverage so far. We found no published position from the governor in the reporting we reviewed.
What House Bill 5991 would do, as introduced
These terms come from the introduced text of HB 5991. Bills often change in committee, so treat every number as a proposal.
| Proposed element | As introduced |
|---|---|
| Base credit on production spending | 25% of qualified production expenditures, or 30% if the production carries approved Michigan logos |
| Michigan resident wages | 30% of qualified personnel expenditures |
| Nonresident wages | 20% |
| New Michigan vendors (under 6 months in state) | 10% |
| Bonus | Additional 5% for spending with certified minority-owned, woman-owned, disability-owned or veteran-owned Michigan vendors, or for hiring minorities, people with disabilities or veterans |
| Wage cap | $500,000 per person |
| Program length | 10 years after the law takes effect |
| Annual cap, Tier A | $50 million a year for 3 years, then $75 million, then $100 million |
| Annual cap, Tier B | $150 million a year for 3 years, then $225 million, then $300 million |
| Application fee | $1,000 (Tier A) or $2,000 (Tier B) |
| How it pays | Not refundable. Unused credit carries forward 5 years and can be transferred to up to 10 assignees |
The approved logos are “Filmed in Michigan,” “Pure Michigan,” the Michigan Film Industry Association and the Michigan Film and Digital Media Office.
The tiers matter for brands. Tier A covers documentaries, non-documentary productions under 20 minutes, sound recordings and commercial still images. Tier B covers productions 20 minutes or longer, reality shows and interactive media such as video games. The bill’s definition of a qualified production explicitly includes advertising commercials, commercial photography, web-based content and internet video. When weighing an application, the office would consider whether a Tier A project expects to spend at least $50,000 in Michigan, or $100,000 for Tier B. A single applicant could not receive more than 20% of a year’s cap unless the office found a larger award in the state’s interest.
How Michigan compares with Ohio and Illinois
Michigan’s neighbors kept their programs, and producers compare them directly.
| State | Current incentive | Key terms |
|---|---|---|
| Michigan | None since 2015 | HB 5991 and 5992 pending in committee |
| Ohio | Refundable motion picture tax credit | 30% of eligible in-state spending when spending exceeds $300,000; $50 million statewide cap per fiscal year, with $5 million reserved for Broadway productions |
| Illinois | Film production tax credit | 35% of qualified Illinois spending and resident wages up to $500,000 per worker; 30% on limited nonresident wages; extra credits for hiring in economically disadvantaged areas and filming outside the Chicago area |
Ohio’s terms come from Ohio Revised Code 122.85, in the version effective September 30, 2025. Illinois’s come from the Illinois Department of Commerce, which says the General Assembly expanded the credit in 2025 and that it is scheduled for legislative renewal in 2039.
The difference that matters most is certainty. A producer weighing Detroit against Cleveland or Chicago can take Ohio’s or Illinois’s credit into financing today. Michigan’s would not exist until a bill is signed.
What this means if you are shooting in Detroit now
For feature films and television series, the absence of a credit is often decisive, and that is the audience the bills target. For most brand work, the picture is different.
Many brand shoots would not change much either way. If your commercial, product video or restaurant shoot spends less than the $50,000 in Michigan that the proposed Tier A uses as a benchmark, even a restored credit might not reach it. Budget decisions for this work turn on crew, locations, days and usage, not incentives. Our video production cost guide covers what actually drives those numbers.
Detroit’s own costs are low at the permit level. The City of Detroit’s film office issues a general permit with no fee. You still pay for insurance, police traffic control and location fees on the RiverWalk or Belle Isle, which our Detroit film permit guide lays out with lead times.
The state office still helps, just not with money. The Michigan Film and Digital Media Office runs a production directory of Michigan crew and vendors, a location database of more than 6,000 sites, and a permitting help line at (800) 477-3456. It also points out that most permitting in Michigan happens at the city, township and county level, so the state office is a guide rather than a permit desk.
Do not promise a credit to anyone. If you are financing a larger project and hoping the bills pass, model two budgets: one with no incentive and one with the proposed credit, and do not commit spending on the assumption that it will arrive. Even if the bills pass this fall, a credit under HB 5991 would only apply to productions the office approves after the law takes effect, and the text requires work to begin within 180 days of approval.
Bottom line. As of September 15, 2026, Michigan has no film incentive and the bills to create one have not left committee. Plan every shoot on that basis, and check the Legislature's bill pages before you sign anything that assumes otherwise.
Keeping an eye on the bills
The simplest way to track HB 5991 and 5992 is the bill history on the Michigan Legislature’s website, which lists every committee referral, hearing and vote. Signs of real movement would be a committee hearing, a committee vote to report the bills, and a House floor vote. The Senate would then need its own committee and floor votes before the governor could sign.
Shooting in Michigan with or without a credit
Detroit has crews, locations and a free city permit whether or not Lansing brings incentives back. Our video production team and commercial photographers plan budgets on today’s rules and will tell you plainly if a pending law changes the math for your project. If you are scoping a shoot, start the conversation here.