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Find production companies, locations services, film equipment and camera rental companies, post production companies, film crew, and many more production services for your commercial, TV or film production in Pennsylvania, USA, including Pittsburgh, Philadelphia, Horsham, Hawley and Harisburgh.

USA

Tax Incentives - Useful tax information for filming in Pennsylvania, USA

Type of Incentive
25%–30% Transferable Tax Credit
Maximum Benefit

25% transferable tax credit.

Bonus: 5% credit is authorized for feature films, TV movies, and series intended for a national audience meeting the minimum stage requirements in a qualified facility.

Compensation and Project Caps/ Funding Per Year

This incentive program is not administered on a first-come, first-served basis. Projects receive priority and approval based on information contained in the application and other criteria.

Annual Cap: $60M.

Project Cap: One project may not get more than 20% of one year's allocation; credit then may be paid over two years

Comp Cap: $15M per project cap on aggregate compensation for ATL services provided by principal actors.

What Qualifies

Production expense incurred within PA including but not limited to compensation to an individual subject to PA income tax and paid to a PA-based vendor.

Application Considerations

Production company registration is required.

1) Submit a completed Film Tax Credit Application.

2) Applicants must submit the Budget Top Sheet.

3) Applicants must provide verifiable documentation that 70% of the financing for the project has been secured and the remaining 30% will be secured prior to the planned start date of principal photography in the Commonwealth.

4) Submit a copy of the script.

5) Submit a completed 'Single Application' available at newPA.com. The 'Single Application' must be submitted electronically.

6) Pay an application fee of 0.2% of 25% of your estimated expenditures in PA not to exceed $5K. The application fee is non-refundable unless your application is rejected due to a lack of funds. The application fee does not apply to projects with a total production cost of one million dollars or less.

Application Considerations

CPA audit required prior to authorization of tax credit. Carry Forward: 3 Years (contact Film Office for carry forward rules for transferees).

Transfer Considerations: Upon receiving tax clearance from the PA Department of Reveue, the tax credit may be assigned or sold, in whole or in part, to one or more transferees. Assignees and transferees of the tax credit shall immediately claim the credit in the taxable year in which the purchase or assignment is made. Amount of the credit an assignee or transferee may use against any one qualified tax liability may not exceed 50% of such qualified tax liability for the taxable year.

Loan-Out Company Considerations

Registration: Loan-out companies must be incorporated or registered in PA prior to the commencement of principal photography in PA or the date on which such company was engaged, whichever is later.

Withholding: 3.07%.

Crew Base Considerations

Crew directory available.

Is Mappable
No
Has Incentive Program
No
You Should Know

Loan program available. Contact Greater Philadelphia Film Office for more details. Yearly review of program effectiveness September 1.

EPPS Address

Pittsburgh
109 Dewalt, Suite 100
Pittsburgh, PA 15227
Phone: 412.956.7325

Aston
Sun Center Studios
63 Concord Rd., Suite 100
Aston, PA 19014
Phone: 610.717.4221

TCP Available
No
Screen Credit Required
No
Project Criteria

Minimum local spend is >= 60% of the budget, unless waived for projects with local spend >= $30M meeting the minimum stage filming requirement. Minimum stage filming requirements for projects spending < $30M (per project) include: build >= 1 set, shoot >= 10 days at a qualified facility, and spend >= $1.5M for use, rental, or services at the qualified facility. The minimum stage filming requirements for projects spending >= $30M include: build >= 2 sets, shoot >= 15 days, and spend >= $5M on use, rental, or services at the qualified facility.

Commissioner

Pennsylvania Film Office | www.filminpa.com Janice Collier, Film Tax Credit Manager Phone: 717.783.3456 | info@filminpa.com


Additional Benefit

Name
Hotel Tax Exemption

Bonus

Facility
0.05%

Cap

Project
12000000
Annual
60000000
Comp
15000000

Minimum Spend

Amount
0
Fine Print
"60% of budget unless waived."

Features

Soundstages
Yes
Post Facilities
Yes
Water Tank
No
Beach
No
Bridges
Yes
Big City
Yes
Desert
No
Mountains
Yes
Historical Architecture
Yes
Southern
No
Tropical
No

Expenditure

In-State Vendors
NA
Out-of-State Vendors
NA
Fringes Paid
NA
Taxes Paid
NA

Qualified Compensation Expenditures

Animation
Yes
Award Shows
Yes
Broadway
No
Commercials
Yes
Documentaries
Yes
Feature Films
Yes
Game Shows
Yes
Industrials
Yes
Infomercials
No
Interactive Media and Video Games
No
Music Videos
No
News
Yes
Post-Production
Yes
Reality Shows
Yes
Scripted Shows
Yes
Soundtrack
Yes
Sporting Events
No
Talk Shows
Yes
Trailers
No
Visual Effects
Yes
Webisodes
Yes

Proposed Legislation

Identifier
72 P.S. § 8701-D to 72 P.S. § 8711-D

These materials have been prepared by Entertainment Partners 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 EP Financial Solutions or your legal or tax advisors to confirm any laws or the effect of incentives on your project.

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