The Pennsylvania Film Production Tax Credit
PA lawmakers passed legislation and signed into law Act 55 of 2007, the Pennsylvania Film Production Tax Credit Program.
Pennsylvania offers a 25% Film Production Tax Credit for qualified film production expenses incurred in the Commonwealth. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. In order to qualify for the tax credit, a minimum of 60 percent of the total production expenses must be incurred in Pennsylvania. A qualified PA expense is production expense that is subject to PA taxes. There is no per project cap. Applications will be considered in the order in which they are received.
Pennsylvania is now accepting applications for projects that qualify for the Film Tax Credit program. Qualified projects will be awarded credits available under the $75 million tax credit allocation available for FY11-12 (the $60 million allocation of tax credits has been fully subscribed).
Applicants may apply for FY July 1, 2011- June 30, 2012 tax credits at any time not more than 90 days prior to the start of principal photography; that is, projects may begin production prior to the commencement of that fiscal year. However, tax credit certificates for such projects will not be awarded until the first day of FY11-12 (July 1, 2011) or completion of all requirements for issuance of the tax credit, whichever is later.
Click on the following links:
Film Production Tax Credit related actions:
- Senate Bill 652
- Senate Bill 262
- Senate Resolution 20
- House Resolution 127
- House Bill 1714
- House Bill 407
- House Bill 403
PA Film Production Tax Credit Information
| Attachment | Size |
|---|---|
| PA Film tax Credit Guidlelines 2009 | 325.04 KB |
| Films shot in 2008 | 24.04 KB |