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Incentives

Production Incentives Database

Pennsylvania

Post Production Only
Incentive Type Transferable Non-Refundable Tax Credit
Spend 25-30%
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.
Project Criteria 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
Loanout Withholding No
Annual Funding Caps $70,000,000
Project Caps 12000000
Sunset Date None
Audit Requirements
CPA audit required for projects approved for a Film Tax Credit of $100,000 or more. CPA Report on Agreed-upon-procedures required for projects with a Film Tax Credit of less than $100,000.
Getting Started
Submit a complete application package with fee no sooner than 90 days prior to the start date of principal photography in the commonwealth; application packages consist of a completed Film Tax Credit Application, Budget Top Sheet, verifiable documentation that 70% of financing has been secured, and the remaining 30% will be in place prior to principal photography, script copy, and a complete 'Single Application' available at newPA.com;

The application fee is .2% of 25% of the estimated expenditures in Pennsylvania, not to exceed $10,000.
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Submit final Production & Economic Impact Report, final Pennsylvania Vendor/Subcontractors Report, final Budget Top Sheet, final Crew & Cast Form, and Project Audit or Report on Agreed-upon-procedures along with other required documentation to the the Pennsylvania Film Office 120 days after completion of production.
Additional Information
Compensation Cap: $15 million in aggregate payments for “above the line” services to be provided by principal actors, whether directly or through a “loan-out” company

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].