|Incentive Type||Transferable Non-Refundable Tax Credit|
|Above the Line Residents||25-30%|
|Above the Line Nonresidents||25-30%|
|Below the Line Residents||25-30%|
|Below the Line Nonresidents||25-30%|
|Bonus||5% of the qualified film production expenses incurred by the tax payer if the taxpayer films a feature film, television film or television series films in a qualified production facility which meets the minimum stage filming requirements, which is intended as programming for a national audience.|
At least 60% of the production's total production expenses must be incurred in Pennsylvania. (Total production budget which includes pre-production, production & post-production. )
For 5% Stage Bonus; Minimum stage filming requirements: Productions with a Pennsylvania production expense of less than $30 million per production must build at least one set at a qualified production facility and shoot for a minimum of 10 days at a qualified production facility; and spend or incur at least $1.5 million in direct expenditures relating to the use or rental of tangible property or for performances of services provided by a qualified production... +Read More
|Loanout Registration Required||Yes|
|Annual Funding Caps||$70,000,000|
The application fee is .2% of 25% of the estimated expenditures in Pennsylvania, not to exceed $10,000.
Project Cap is 20% of the annual cap at the time of application
Monthly reports are required and due within five business days after the end of each month.
Loan Out Companies must register with the State, Certain LLC may be required to withhold
Tax Credit has a 3 year Carry forward
Last updated: 07/05/2019
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at [email protected].