 All projects must spend at least $50,000 and be made in part or whole in Massachusetts to be eligible for the credit.The Massachusetts Film Office is the official state agency charged with assisting movie-making, television and commercial production in Massachusetts.The organization's website serves as a resource for productions interested in learning about filming in Massachusetts by providing a breakdown of the state's tax incentives, a filmography of films and TV series shot in the state, a directory of filming locations and more.