| Benefit as a % of spend | 25.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | Yes |
| Does travel to/from country/region qualify as expenditure? | No |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 60.00%
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| When will the benefit/incentive be received? | - - End of national fiscal year
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| Additional incentives or advantages | - - Rece tour assistance, location finding service
- - Free use of buidings/facilities/services within jurisdiction
- - Pennsylvania offers up to a 30% transferable tax credit (25% base credit plus a 5% bonus), with a maximum of $60 million available per fiscal year. Pennsylvania has issued new guidelines, which are now in effect, and include, but are not limited to the following:
- A non-refundable application fee of 0.2% of 25% of the estimated Pennsylvania expenditures capped at $5,000.
- Limitations on the use of “Pass Through” companies.
- An additional 5% of qualified expenses may be earned by production companies filming a feature film, television film or television series, which is intended as programming for a national audience and films at a qualified production facility which meets the minimum stage filming requirements.
A third-party CPA is required; the audit may not begin until the completed film has been delivered and is ready for distribution!
Pennsylvania offers free use of state-owned property. Except for extraordinary activities, no department or agency of Pennsylvania will charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of state-owned property for the purpose of making commercial motion pictures.
There is no hotel tax if you stay in a hotel for more than 30 consecutive days.
There are no funds currently available.
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