Film Tax Credit Guidelines

The Film Production Tax Credit Program is accepting applications.

Overview

Article Act 84 of 2016 (Article XVII-D, the Entertainment Production Tax Credit) authorizes the issuance of Film Production Tax Credits in an effort to expand Pennsylvania’s film industry.

Eligibility

A Film production is eligible for the tax credit program if Pennsylvania production expenses comprise at least 60% of the Film’s total production expenses.

Eligibility is restricted to the following types of film production: 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 programming for a national audience.

Eligibility Post production expenses incurred at a Qualified Post production Facility.

Please refer to the program guidelines for additional information on eligibility.

Tax Credits

Films that qualify are eligible for a tax credit equal to 25% of the production’s total Qualified Pennsylvania Production Expenses. An additional 5% tax credit, for a total credit of 30%, is available for productions that meet the minimum state filming requirements at a Qualified Production Facility.

Films with eligible Post-production Expenses incurred at a Qualified Post-production Facility, either as part of a Film’s total production activities or as a stand-alone post-production project, are eligible for a 30% tax credit of the film’s qualified post-production expenses.

Uses

Recipients of a Film Production Tax Credit my use the tax credit to offset their Pennsylvania state tax liability or sell, assign, or transfer the credits to another entity.

Please refer to the program guidelines for a list of Pennsylvania taxes.

Terms

Applications will be accepted no sooner than 90 days prior to the start date of principal photography in Pennsylvania.

Only applications with verifiable documentation that 70% of the film’s financing has been secured and that the remaining 30% will be secured prior to the planned start date of principal photography in Pennsylvania will be considered.

Applications are reviewed during the following four periods: July 1 through September 30, October 1 through December 31, January 1 through March 31, and April 1 through June 30.

How to Apply

Applicants must complete the online Electronic Single Application available at dced.pa.gov and submit all required information and documentation as specified in the program guidelines.

Production Tax Credit Program Guidelines

• FPTC Guidelines

Film Production Tax Credit (FPTC) Guidelines

• Appendix A – Legislation
• Appendix B – Acknowledgements and Logos
• Appendix C – FPTC Qualifying & Non-Qualifying Expenses
• Appendix D – FPTC Application
• Appendix E – FPTC Budget Top Sheet
• Appendix F – Instructions on Completing the Single Application
• Appendix G – FPTC Monthly Reporting Form
• Appendix H – FPTC Final Production & Economic Impact Report
• Appendix I – FPTC Final Pennsylvania Vendor/Subcontractors
• Appendix J – FPTC Final Cast & Crew Form
• Appendix K – FPTC Assignment Application
• Appendix L – FPTC Third Party Agent Consent Form
• Appendix M – FPTC Qualified Production Facility Affidavit
• Appendix N – FPTC Approved Qualified Production Facilities
• Appendix O – FPTC Frequently Asked Questions (FAQs)
• Appendix P – FPTC Qualified Post-production Facility Affidavit
• Appendix Q – FPTC Approved Qualified Post-production Facilities
• Appendix R – Film Producer Affidavit

Other Incentives

Hotel Incentive: Film cast and crew staying 30 or more consecutive days in a Pennsylvania hotel are not obligated to pay the Pennsylvania hotel tax (see hotel for details).

Free Use of State-Owned Property: Except for extraordinary activities, no department or agency of the commonwealth may charge a fee or other cost (except the actual costs incurred by the affected department or agency) for the use of state-owned property for the purpose of making commercial motion pictures.

Additional Information

Information, including the program guidelines and all application and reporting forms and materials can be found on the dced.pa.gov website.

Nondiscrimination

No assistance shall be awarded to a Qualified Taxpayer under this program unless the Qualified Taxpayer on behalf of itself and the Eligible Facility certifies to the Department that the Qualified Taxpayer and Eligible Facility shall not discriminate against any employee or against any person seeking employment by reason of race, gender, creed, color, sexual orientation, gender identity or expression, or in violation of the Pennsylvania Human Relations Act, which prohibits discrimination on the basis of race, color, religious creed, ancestry, age, sex, national origin, handicap or disability, or in violation of any applicable federal laws.