Type of Incentive Tax credit; non-refundable; transferable; 3 year carry forward
Benefit Details 25% of qualified spend in state; an additional 5% credit for feature films, TV movies, and series for a national audience and filmed in a qualified facility.
Project Cap 20% of annual film tax credit budget, per project
Annual Cap $60,000,000
Minimum Local Spend At least 60% of the Total Production Budget expenses must be incurred in state.
Loan-Out Company Considerations Loan-outs must be registered in the state prior to the start of principal photography or the date on which the company was engaged.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line. ATL labor capped at $15,000,000 in the aggregate.  Labor must be subject to state withholding to be qualified.
Sunset Date None
Film Commission Pennsylvania Film Office
Commonwealth Keystone Bldg
400 North Street, 4th Floor
Harrisburg, PA 17120

Janice Collier