The PA Film Office Web Site: Looks Nice

Government Incentives

FILM TAX CREDIT: THE PENNSYLVANIA FILM PRODUCTION TAX CREDIT PROGRAM

Pennsylvania offers a 25% Film Tax Credit to films that spend at least 60% of their total production budget in the Commonwealth. Eligible projects include: feature films, TV films, TV talk or game show series, TV commercials, and TV pilots or episodes intended as programming for a national audience. Applications can be filed up to 90 days prior to the start date of principal photography.

Step 1: Single Application

Applicants must complete the online Single Application and provide the information and documentation as set forth in the Program Guidelines. Please follow the step by step outline for completeing the Single Application. The outline is here.

Step 2: Film Tax Credit Application

Applicants must also complete the Film Tax Credit Application. Prior to sending the completed application, please attach a "budget top sheet" reflecting: total production expenses and qualified Pennsylvania expenses, and a statement indicating whether financing for the project has been secured or will be secured prior to the planned start date of principal photography.

Also, prior to mailing, a face-to-face or phone interview is required with the Director of the Pennsylvania FIlm Office. Applicants should contact the Film Office at 717-783-FILM.

Step 3: Monthly Progress Report

Following your acceptance of a Film Tax Credit offer, from pre-to-post-production, a Monthly Progress Report is due within five business days of the end of each month.

Step 4: Acknowledgement & PA Film Office Logo

In each print and electronic version of the project, the end credits should include an acknowledgement of the support provided by the Pennsylvania Film Office and use of its logo.

Step 5: Economic Impact Report

Within 60 days of completion of the production, a Final Production & Economic Impact Report must be submitted to the Pennsylvania Film Office. This report should be submitted simultaneously with your audit. Tax Credit certificates will not be issued until these reports are submitted and approved.

Step 6: Film Tax Credit Sale or Assignment Application & Instructions

Tax Credits may be applied against tax liability under the following Pennsylvania taxes (under Articles III, IV or VI of the Tax Reform Code of 1971): Personal Income Tax (but not tax withheld by an employer from an employee); Corporate Net Income Tax; and Capital Stock and Franchise Tax. Refer to the Film Tax Credit Sale or Assignment Application and Instructions for more information.

To view the Film Tax Credit guidelines and application you will need to download Adobe Acrobat Reader if it is not already installed on your computer. Click here to download Adobe Acrobat Reader.

For more information, please contact:
Pennsylvania Film Office
Jane Saul, Director
Phone: 717-783-3456
Email: jsaul@state.pa.us
www.filminpa.com

HOTEL OCCUPANCY SALES TAX EXEMPTION

In Pennsylvania, the hotel occupancy tax is exempt for feature film productions when hotel stays are in excess of 30 days. Film production companies should contact the Pennsylvania Film Office for more information.

FEE-FREE LOCATIONS

In Pennsylvania, film companies are not charged a fee or other location cost for the use of state-owned property when filming commercial motion pictures of any length except for the actual costs incurred by the affected state department or agency and for activities outside the normal course of business, such as demolition and/or construction projects totaling more than $1 million.

For more information, please contact:

Pennsylvania Film Office
Commonwealth Keystone Building, 4th Floor
Harrisburgh, PA 17120-0225
Phone: 717-783-FILM
Fax: 717-787-0687