Pennsylvania offers a 25% (base) transferable tax credit on pre-production, production, and post production expenditures procured in-state and labor/services performed in-state when at least 60% of the production's total spend occurs in Pennsylvania.
An additional 5% can be earned by meeting the minimum stage filming requirements at a qualified production facility. Post production expenses incurred at a qualified post production facility qualify at 30%.
The production company and all loanouts must be registered to do business in Pennsylvania prior to the start of principal photography.
Incentive details
Type
Transferable tax credit
Rate
25% (base); 30% on postproduction costs incurred at a qualified postproduction facility
Uplift(s)
5% if minimum stage filming requirements at QPF are met (see below)
Annual Cap
$100M
Project Cap
20% of PA film production tax credits available in a fiscal year
Compensation Cap
Payments made to principal actors are limited to $15M collectively
Eligible Expenses
Expenditures and labor incurred in-state
Additional Info
A qualified production facility (QPF) is located in Pennsylvania and contains at least one sound stage with a column-free, unobstructed floor space and meets either: 1) has had a minimum of $10M invested in the QPF in land or a structure purchased or ground-up, purpose-built new construction or renovation of existing improvement. 2) meets at least three of the following: i) a sound stage having an industry standard noise criteria rating of 25+. ii) a permanent grid with a minimum point load capacity of no less than 1K pounds at minimum of 25 points. iii) built-in power supply available at a minimum of 4K amps/sound stage without the need for supplemental generators. iv) a height from a sound stage floor of permanent grid of minimum of 20 feet. v) a sound stage within a sliding or roll-up access door with a minimum height of 14 feet. vi) a built-in HVAC capacity during shoot days with a minimum of 50 tons of cooling capacity available per sound stage. vii) perimeter security that includes a 24-hour, seven days a week security presence and use of access control id badges. viii) on-site lighting and grip dept. with an available inventory stored at the film production facility with a minimum cost investment of $500K. ix) a sound stage with contiguous production office with minimum of 5K square feet/sound stage.
Requirements
Minimum Spend
60% of project's expenses must be Pennsylvania qualifed expenses
Local Hire
Requirement
None
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
None
Application Timing
Less than $30M in PA production expense: a) build at least 1 set at a QPF; b) shoot a minimum of 10 days at a QPF; c)spend/incur at least $1.5M in direct expenditures related to the use or rental of tangible property or for the performance of services provided at a QPF; more than $30M in PA production expense: a) build at least 2 sets at a QPF; b) shoot a minimum of 15 days at a QPF; c) spend/incur at least $5M in direct expenditures related to the use or rental of tangible property or for the performance of services provided at a QPF;
Audit
Examination report, from a Pennsylvania CPA, is due within 180 days of the project's completion date; the final production tax credit certificate will be issued within 45 days of receipt of final reports/documentation.
How to Apply
Application
Application Timing
Pennsylvania Film Office
Gino Pesi, Film Commissioner, 717-783-3456, gpesi@pa.gov
