Two of the entertainment industry’s leading independent financers -- 120dB Films and Tax Credit Finance -- have merged to form 120dB Films Tax Finance.

120dB Films was founded by Stephen Hays and Peter Graham in 2004, and Anthony Gudas previously managed TCF; the three will run the newly-formed company. 


120dB Films and TCF have worked together on numerous productions, including co-funding the Oregon-based second season of the TNT television series “Leverage” and Robert Rodriguez’s Texas-based feature “Machete.”

The new company will be incorporated in Iowa and register in several other states where there is significant tax credit demand.