The Film Tax Credit Program is accepting applications, for Fiscal year 2015-2016.
Film Tax Credit Incentive
Pennsylvania offers a 25% Tax Credit to films that spend at least 60% of their total production budget in the Commonwealth. Projects eligible for Film Tax Credits under the Program are: the production of a feature film, a television film, a television talk or game show series, a television commercial, a television pilot or each episode of a television series intended as a programming for a national audience. Applications may be filed no sooner than 90 days prior to the start date of principal photography in the Commonwealth. We will be reviewing and approving application packages within a 90 day period: July 1st through September 30th; October 1st through December 31st; January 1st through March 31st; and April 1st through June 30th. Film Tax Credit Guidelines 2016
How to Apply
Applicants must provide a complete application package to the PA Film Office in order to be considered for a Film Tax Credit. Incomplete applications will not be accepted. Refer to the Film Tax Credit application checklist. The application package consists of the following information and documentation:
- A completed Film Tax Credit Application. (Appendix D)
- Applicants must submit the Budget Top Sheet. (Appendix E)
- Applicants must provide verifiable documentation that 70% of the financing for the project has been secured and the remaining 30% will be secured prior to the planned start date of principal photography in the Commonwealth.
- A copy of the script.
- A completed “Single Application” available at dced.pa.gov. The “Single Application” must be submitted electronically. Refer to (Appendix F) for “Instructions on Completing the Single Application” online.
- An application fee of .2% of 25% of your estimated expenditures in Pennsylvania not to exceed $10,000. Any amendments to an application that was denied funding will constitute a new application; thus a new application fee is required. The application fee is non-refundable unless your application is rejected due to a lack of funds. The application fee does not apply to projects with a total production cost of one million dollars or less. Checks must be payable to the “Commonwealth of Pennsylvania.”
Monthly Reporting Form
Monthly Reporting Form due within five business days after the end of each month. (Appendix G)
Acknowledgement & Logos
In each print and electronic version of the project, the end credits should include an acknowledgment of the support provided by the Pennsylvania Film Office and use of its logo. (Appendix B)
Projects that receive support from a regional film office in Pennsylvania must also acknowledge such support and include the logo of the relevant film office. (Appendix B)
Upon Completion of Production
The following reports must be submitted to the Pennsylvania Film Office 180 days after completion of production.
- A completed Final Production and Economic Impact Report. (Appendix H)
- Final Pennsylvania Vendor/Subcontractors Report. (Appendix I)
- Final Budget Top Sheet. (Appendix E)
- Final Cast and Crew Form. (Appendix J)
- Project Audit for projects in receipt of a Film Tax Credit $100,000 or greater, or Report on Agreed Upon Procedures for projects with a Film Tax Credit less than $100,000.
Film Tax Credit Assignment Application
Film Tax Credits may be applied against tax liability under the following Pennsylvania taxes (under Articles III, IV, VII or IX of the Tax Reform Code of 1971): Personal Income Tax (but not tax withheld by an employer from an employee); Corporate Net Income Tax; Bank Shares Tax; or Insurance Premiums Tax. (Appendix K)
- Appendix A – Legislation
- Appendix B – Acknowledgements and Logos
- Appendix C – Qualifying and Non-Qualifying Expenditures
- Appendix D – Film Tax Credit Application
- Appendix E – Budget Top Sheet
- Appendix F – Instructions on Completing the Single Application
- Appendix G – Monthly Reporting Form
- Appendix H – Final Production & Economic Impact Report
- Appendix I – Final Pennsylvania Vendor/Subcontractors Report
- Appendix J – Final Cast & Crew Form
- Appendix K – Film Tax Credit Assignment Application
- Appendix L – Third Party Agent Consent Form
- Appendix M – Qualified Production Facility Affidavit
- Appendix N – Approved Qualified Production Facilities