PRODUCTION INCENTIVES > UNITED STATES >

Pennsylvania

United States - Alabama

NameUS - Pennsylvania Film Tax Credit
URLhttps://www.olffi.com/c/PAPFO01T
FundPennsylvania Film Office https://www.olffi.com/c/PAPFO
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation, Documentary
Annual budget65M USD starting July 2017
Funding calculation % of QE upto25
Funding calculation info25% + Additional 5% tax credit if the project is shot in a Qualified Production Facility that meets the minimum stage filming requirements
Qualifying expenses infoCap of 15M USD in aggregate payments for ATL services to be provided by principal actors, whether directly or through a “loan-out” company / Non resident labor are eligible subject to Pennsylvania withholding tax / Purchases must be done through Pennsylvania taxable vendors
Nature of fundingSelective
Who can applyForeign production company based in the region, National Production Company
Other requirements70% of the financing confirmed and the remaining 30% secured prior to the planned start date of principal photography in the State / Applicants requesting an additional 5% tax credit must submit a breakdown of those eligible costs to be spent at the Qualified Production Facility to meet either the 1.5M USD or 5M USD minimum spend / Monthly Reporting Form due within five business days after the end of each month.
Number of sessions per year4
When to apply infoApplication no sooner than 90 days prior to the start date of principal photography in the State / Applicants should request an appointment before application / Complete application package evaluated within in a 90 day period / 4 application periods: July 1st through September 30th; October 1st through December 31st; January 1st through March 31st and April 1st through June 30th / Application fee of 0.2% of tax credit amount (ie. 25% or 30%) of estimated expenditures in the State, capped at 10 000 USD
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoTransferable Tax Credit
Financial supportNational Productions, Coproductions, Foreign Productions
Minimum qualifying expenses infoAt least 60% of the project’s Total Production Budget is used for Qualified Pennsylvania Production Expenses (QE) / Can be waived with productions spending > 30M USD and use of qualified production facility
Individuals paying income tax inPennsylviana
Foreign individuals paying income tax inPennsylviana
Service companies paying taxes inPennsylviana

Contact Details

Name: Janice Collier
Phone:+1 717 720 1312
Email:jacollier@pa.gov