Pennsylvania Post Production Only
|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.|
Eligibility for a Film Production Tax Credit for Postproduction Expenses of original content for a Film is determined by the type(s) of postproduction activity and whether the Postproduction Expense(s) is incurred at a Qualified Postproduction Facility.
Eligible expenses for postproduction activities involving traditional, emerging and new work flow techniques
used in postproduction are included:
• picture, sound and music editorial, rerecording and mixing;visual effects; graphic design; original scoring;animation;
• musical composition; mastering;• dubbing.
Only expenses incurred at a Qualified Postproduction Facility, either as part... +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.
Monthly reports are required and due within five business days after the end of each month.
Loan Out Companies must register with the State
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@example.com.