Massachusetts Launches Live Theater Tax Credit Pilot Program

Today, the Healey-Driscoll Administration launched the Live Theater Tax Credit Pilot Program to support the development and expansion of live theatrical productions in Massachusetts. Created through the Mass Leads Act, the program is run through the Massachusetts Office of Travel and Tourism and Massachusetts Office of Business Development within the Executive Office of Economic Development.

The Live Theater Tax Credit will award up to $7 million a year in tax credits for live theater productions, supporting the arts and creative economy that contributes an average of $27 billion to the state’s economy and supports 133,000 jobs each year. MOTT and MOBD will award tax credits based on eligible in-state production spending on payroll, transportation, and other production costs. The program aims to boost Massachusetts’ arts and culture ecosystem by attracting high-value theatrical productions that attract new audiences and support local industries.

“When local theater thrives, our whole economy benefits,” said Interim Economic Development Secretary Ashley Stolba. “Through the Live Theater Tax Credit, we’re ensuring our theaters continue to deliver strong economic returns – creating jobs, filling hotels and restaurants, and strengthening communities across the state.” 

“By attracting and captivating audiences, theater both fuels tourism and strengthens our creative economy. It enhances Massachusetts reputation as a vibrant arts destination, opening doors for more people to engage with live performance,” said Executive Director at the Massachusetts Office of Travel and Tourism Kate Fox. “Our stages offer a space where new stories, songs, and characters come to life, inspiring communities across the state and beyond. Massachusetts also serves as a dynamic test audience for the players and performances of tomorrow, helping shape the future of American theater.”

Eligible companies may apply to receive a tax credit if the production meets the following criteria: 

The production has an estimated budget that demonstrates at least $100,000 of costs and expenses will be incurred in Massachusetts.
The production is 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.
It meets one of the following categories:
Pre-Broadway Production
Pre-Off-Broadway Production
National Tour Launch
Regional Professional Theater Production
The production is presented at a Qualified Production Facility:  
Located in Massachusetts
Contains at least one stage
Seating capacity of not less than 175 for the eligible production
Includes dressing rooms, storage areas, and other ancillary amenities necessary for the production
Open to the public

Applications are due by August 26 at 5:00 p.m. Visit mass.gov/livetheater for more information.