Resources 25% TAX REBATEClick here to download PDF or click on the link below for more information FILM INVESTMENT LOANClick here to download PDF. 25% FILM PRODUCTION TAX REBATENew Mexico offers a 25% tax rebate on all production expenditures (including New Mexico labor) that are subject to taxation by the State of New Mexico. This is a refund, not a credit. Click here for details. FILM INVESTMENT LOAN PROGRAMNew Mexico offers a loan, with participation in lieu of interest, up to $15 million per project, (which can represent 100% of the budget) for qualifying feature FILM INVESTMENT LOAN PROGRAM PEIAC TENTATIVE HEARING DATES FOR 2010: Click here for details NO STATE SALES TAXNot to be used in conjunction with the 25% tax rebate. Type 16 Nontaxable Transaction Certificates (NTTCs) work much like grocery-store coupons. A certificate is presented at the point of sale and no gross receipts tax (sales tax) is charged. (Used primarily for commercials & PSAs) FILM CREW ADVANCEMENT PROGRAMNew Mexico offers a 50% reimbursement of wages for on-the-job training of New Mexico residents in advanced below-the-line crew positions. New Mexican Supervisors and Keys have the opportunity to hire and mentor qualifying NM crew in advanced positions for this program.