North Carolina offers a 25% rebate of a production's direct in-state spend through its Film and Entertainment Grant program. Minimum spend requirements: $5M feature-length films, $1M/avg/ep for television series, and $250K for commercials. Maximum payouts include: $5M feature-length films, $9M per season for television series, and $250K for commercials. ATL and BTL as well as resident and non-resident all count.