Film Tax Credit Program

Act 55 of 2007, the Film Tax Credit Law (Act 55) was enacted and authorized the issuance of $75 million in tax credits in an effort to expand the activity of film, television and other production companies in Pennsylvania.

Guidelines:

• Film Tax Credit Guidelines 09 (Adobe PDF)

Uses:

A project is eligible if at least 60 percent of the project's total production budget is used for Qualified Pennsylvania production expenses. Refer to the program guidelines for a listing of qualified Pennsylvania production expenses.

Funding:

The amount of the tax credit available for an eligible project is equal to 25 percent of Qualified Pennsylvania production expenses for the project.

Eligibility:

Projects eligible for tax credits under the Program include: 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 programming for a national audience.

Terms:

Applications may be filed no sooner than 90 days prior to the start date of principal photography in the Commonwealth.

Where to Apply:

Applicants must complete the online Single Application available at newPA.com and provide the information and documentation as set forth in the program guidelines.

FAQs:

Appendix A - Enabling Legislation - Act 55 of July 25, 2007
Appendix B - Film Tax Credit Application
Appendix C - Instructions on Completing the Single Application
Appendix D - Film Tax Credit Monthly Reporting Form
Appendix E - Film Tax Credit Economic Impact Report Form
Appendix F - Financial Compliance Instructions
Appendix G - Acknowledgement & Logo
Appendix H - Film Tax Credit Sale or Assignment Application

Purpose of Funding:

• Film Marketing