Healey-Driscoll Administration Launches Live Theater Tax Credit Pilot Program

Healey-Driscoll Administration Launches Live Theater Tax Credit Pilot Program  

Program will Provide Productions with Tax Credits to Support the Development and Expansion of the Live Theater Ecosystem 

BOSTON – Today, the Healey-Driscoll Administration announced the launch of 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 (MOTT) and Massachusetts Office of Business Development (MOBD) within the Executive Office of Economic Development. 

“Massachusetts has long been a powerhouse for live performance. From Citizens Opera House to the Cape Playhouse, live theater brings incredible opportunities for talented students and professionals, supports tourism, creates jobs and stimulates our economy,” said Governor Maura Healey. “We are proud to launch the Live Theater Tax Credit Pilot Program to attract new productions, invest in live entertainment across the state, and expand job opportunities in the arts and theater sector.” 

“Live theater goes beyond what happens on stage – it involves the production teams, hotels, restaurants, and many small businesses that support its vibrant ecosystem,” said Lieutenant Governor Kim Driscoll. “This initiative will pave the way for productions and theaters to flourish, fueling our local economies and the surrounding industries that support them.”  

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.” 

“Bolstering economic opportunity and creating new jobs are two of the most fundamental responsibilities that we have as elected officials, which is why the Live Theater Tax Credit Pilot Program was one of several tax credits that were included in last session’s economic development bill,” said House Speaker Ronald J. Mariano (D-Quincy). “I’m confident that this pilot program will help to expand an industry that already employs residents from across the Commonwealth, and I look forward to its implementation. I’m grateful to Governor Healey, my colleagues in the House, and our partners in the Senate for their collective support, and for their focus on innovative methods of cultivating economic growth here in Massachusetts.” 

"Live theater brings joy to participants, sparks the imaginations of audience members, and adds vibrancy to host communities," said Senate President Karen E. Spilka (D-Ashland). "At a moment when the arts are under attack, it is important that we protect, support and grow the artists and organizations that bring joy and vibrancy to our communities and speak truth to power here in Massachusetts. I couldn't be prouder that the Legislature sent this provision, which also boosts local economies and supports small businesses, to Governor Healey's desk, and I applaud the Governor for her swift implementation of it." 

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.  

“Today’s announcement reflects a growing understanding within state government that public policy can play a powerful role in strengthening the cultural sector,” said Michael J. Bobbitt, Executive Director of Mass Cultural Council. “When the Commonwealth invests in the creative economy — and develops initiatives like this new program — it supports jobs, fosters innovation, and helps communities across Massachusetts thrive.” 

“We applaud the Legislature and Governor for recognizing the impact of the live theater industry as an economic engine, and for once again making Massachusetts a part of the national conversation regarding where large-scale commercial productions are developed,” said Joey Riddle, General Manager of Emerson Colonial Theater. “The Live Theater Tax Credit casts Massachusetts as the most competitive place in the nation for pre-Broadway productions, pre-Off-Broadway productions, and National Tour launches to originate.  We are incredibly excited to raise the curtain on this next act in the long and significant history of live theater in Massachusetts.” 

“A pre-Broadway/tour start up production tax incentive has a successful, proven track record of being an economic multiplier, bringing good jobs, and increased revenues in the restaurant, hospitality, and tourism industries as well as many other economic benefits in neighboring states like Rhode Island, New York and most recently Connecticut,” said Colleen Glynn, Business Manager of IATSE Local 11. “IATSE Local 11 represents over 1,400 backstage theatrical workers in Greater Boston and has been dedicated to evening the playing field by bringing a tax incentive to Massachusetts for over a decade. We are thrilled and grateful to the Healey-Driscoll Administration and the Legislature for their hard work getting the tax incentive over the finish line, giving the state's theater managers the tools they need to secure pre-Broadway and tour start up productions, bringing this work back to Massachusetts. Congratulations and a huge thank you.” 

“The Live Theater Tax Credit is the latest example of how we can get creative about using public policy to support arts and culture in Massachusetts,” said Emily Ruddock, Executive Director of MASSCreative. “At a time when the federal government is proposing to eliminate federal arts and culture agencies, we need every tool at our disposal to incentivize creativity and tourism. We’re grateful to have advocates and leaders in Massachusetts who understand this and are interested in finding different ways to support the sector.” 

Governor Healey has prioritized investing in the Massachusetts arts and cultural economy. She recently created the state’s first-ever Poet Laureate and has brought new works of art produced by artists from a diverse range of backgrounds and experiences into the Governor’s Office. The Mass Leads Act authorized $50 million for the Cultural Facilities Fund to support capital improvements at museums, theaters and performance venues. Governor Healey also created the Cultural Economy Advisory Council to identify and coordinate activities to revitalize cultural sector policymaking, funding, infrastructure, and partnerships. In April, the Council released its recommendations, which includes proposals to promote workforce development for creative workers and identify permanent sustainable revenue stream for arts, humanities, and culture.