Pennsylvania

Pennsylvania Film Tax Credit

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.
Additional Exemptions None
Qualified Production Expenditures Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  Contact us for more details.
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.  Contact us for more details.
Sunset Date None
Film Commission Pennsylvania Film Office
Commonwealth Keystone Bldg
400 North Street, 4th Floor
Harrisburg, PA 17120Janice Collier
jacollier@pa.gov
717.720.1312
return

 

NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.