South Carolina Lowers Film Tax Rebate Threshold To Attract More Productions

South Carolina lowered its minimum spending requirement for film tax rebates from $1 million to $250,000 this past July. Productions can now claim a 25% rebate. At least one producer must be a South Carolina native.

The new rules have sparked a surge in film and television work statewide. "Ever since then, there have been so many productions," said Stephanie Franklin, according to WRDW. "The word has gotten out."

Franklin manages production for Christmas in Mistletoe, a romantic comedy that was filmed around this time last year. The indie flick follows a woman who scouts locations for movies.

She's also an actress who has tackled other independent projects. Franklin said South Carolina delivers mountains, beaches, and cityscapes that filmmakers need.

"You cannot go wrong with South Carolina," Franklin said. "(It) could really be Anytown, USA."

The South Carolina Film Commission handles applications for tax rebates. Lawmakers will likely resume debate in 2026 on H3832, which would boost the annual tax rebate cap from $10 million to $30 million.

Tryon International Equestrian Center became the backdrop for several scenes in Christmas in Mistletoe. Doug Grondahl runs operations at the venue.

"Several scenes from the movie... were filmed here," Grondahl said. "It's a lot of fun to see the scenes in the town of Tryon, as well as... our light show and different areas of our property."

The equestrian center will host Dinner and a Movie: Christmas in Mistletoe Viewing. Guests get an Italian buffet. It runs from 6 p.m. until 10 p.m.