|Benefit as a % of spend||25.00|
|Financial cap per production||-|
|Do I have to register/set up a company?||Yes|
|Does foreign cast/crew paid in their home country/region qualify as expenditure?|| No|
|Do foreign cast/crew have to pay tax in the host country/state/region?|| Yes|
|Does travel to/from country/region qualify as expenditure?|| No|
|Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?|| No|
|Criteria to access the benefit|
- - Minimum percentage of the film that must be shot in the region: 60.00%
|When will the benefit/incentive be received?|
- - End of national fiscal year
|Additional incentives or advantages|
- - Rece tour assistance, location finding service
- - Free use of buidings/facilities/services within jurisdiction
- - Pennsylvania offers up to a 30% transferable tax credit (25% base credit plus a 5% bonus), with a maximum of $60 million available per fiscal year. Pennsylvania has issued new guidelines, which are now in effect, and include, but are not limited to the following:
- A non-refundable application fee of 0.2% of 25% of the estimated Pennsylvania expenditures capped at $5,000.
- Limitations on the use of “Pass Through” companies.
- An additional 5% of qualified expenses may be earned by production companies filming a feature film, television film or television series, which is intended as programming for a national audience and films at a qualified production facility which meets the minimum stage filming requirements.
A third-party CPA is required; the audit may not begin until the completed film has been delivered and is ready for distribution!
Pennsylvania offers free use of state-owned property. Except for extraordinary activities, no department or agency of Pennsylvania will 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.
There is no hotel tax if you stay in a hotel for more than 30 consecutive days.
There are no funds currently available.