The 2025 Massachusetts Live Theater Tax Credit Pilot Program is offered through the Massachusetts Office of Travel and Tourism (MOTT), in partnership with the Massachusetts Office of Business Development (MOBD), to support the development and expansion of live theater productions in the Commonwealth. 2025 is the first year of a five-year pilot program.

Non-refundable tax credits are available to live theater companies that produce or present live theater productions in Massachusetts. The program aims to encourage local economic activity and support the Commonwealth’s arts and culture ecosystem as well as strengthen Massachusetts' reputation as a hub for theatrical production.

Applicants may use this application to apply for a tax credit award based upon certain eligible production costs the applicant incurs in Massachusetts in an amount up to (not to exceed) the sum of:

· 35% of Payroll Costs

· 25% of Production and Performance Expenditures

· 25% of Transportation Expenditures

Please see the 2025 Massachusetts Live Theater Tax Credit Pilot Program website for additional details - www.mass.gov/info-details/massachusetts-live-theater-tax-credit-pilot-program