Massachusetts Live Theater Tax Credit Pilot Program

The Massachusetts Office of Travel and Tourism (MOTT), in partnership with the Massachusetts Office of Business Development (MOBD), is seeking applications from Eligible Theater Companies interested in applying for the Live Theater Tax Credit Pilot Program. This program seeks to support the development and expansion of the statewide live theater industry by providing non-refundable tax credits to Eligible Theater Companies that incur Eligible Production Costs in Massachusetts.

Applications will open on July 15, 2025, and will close at 5:00 pm on August 26, 2025. Initial awards will be announced in the fall and final tax credit amounts will be determined by actual expenditures reported in the Cost Accounting Report submitted after productions conclude. 

Questions? Contact the Live Theater Tax Credit Program team at livetheatercredit@mass.gov 

Eligible applicants may receive a tax credit award based upon the Eligible Production Costs an 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

Credits are non-refundable, may be carried forward up to five years, and are transferable.

Applicants eligible to apply for Live Theater Tax Credits must produce, co-produce or present an Eligible Theater Production with a Massachusetts-based theater venue, theater company, theater presenter or producer at a Qualified Production Facility.  The first performance date of an Eligible Theater Production must occur no earlier than July 1st, 2025.

Eligible Theater Productions – must meet all of the following criteria:

• An estimate production budget with at least $100,000 of costs and expenses to be incurred in Massachusetts
• A live-stage musical theater, dance or theatrical production that uses a written script and is performed multiple times a week for at least one week
• Meets the definition of one of the following production categories:
  • Pre-Broadway Production – A live stage production that, in its original or adaptive version, is performed in a Qualified Production Facility having a presentation scheduled for the city of New York's Broadway theater district within 24 months after its presentation in Massachusetts.
  • Pre-Off-Broadway Production – A live stage production that, in its original or adaptive version, is performed in a Qualified Production Facility having a presentation scheduled for the city of New York's off-Broadway theater district within 24 months after its presentation in Massachusetts.
  • National Tour Launch – A live stage production that, in its original or adaptive version, is performed in a Qualified Production Facility and opens its national tour in Massachusetts.
  • Regional Professional Theater Production – A live stage production that is performed in a Qualified Production Facility with a professional paid cast and crew.
• Is presented at a Qualified Production Facility (located in Massachusetts; contains at least one stage; has a seating capacity of not less than 175; includes dressing rooms, storage areas and other ancillary amenities necessary for the production; and is open to the public)

1. Initial Certificate
Applicants approved for Live Theater Tax Credits will be issued an initial certificate detailing information relevant to the award, including the total maximum amount of Live Theater Tax Credits approved and any additional conditions. Awardees are not authorized to claim Live Theater Tax Credits until a Final Certificate is issued.

2. Final Certificate
No later than six months following the last performance of the Eligible Theater Production, the recipient is required to submit the following to MOTT to obtain a Final Certificate:

• Cost Accounting Report
• Economic Impact Report

After receipt and approval of the Cost Accounting Report and Economic Impact Report, MOTT will issue a Final Certificate confirming and authorizing the actual amount of Live Theater Tax Credits the recipient may claim.

Application, program documents, and additional details are below.

Statutory Authority - M.G.L. c. 23A, § 3M; M.G.L. c. 62, § 6(ff); and M.G.L. c. 63, § 38QQ