MASSACHUSETTS

FEBRUARY 8, 2010

No more Waivers of Withholding will be granted by the state of Massachusetts after February 17, 2010 for payments made to loan out companies or to independent contractors for services provided to a production company that qualifies and submits an application for the motion picture production credit.  The performer withholding requirements and waivers will continue to apply to live performances including, but not limited to, live entertainment, public appearances and athletic competitions.
 
The regulation calls for any production company applying for a motion picture production credit to register for withholding prior to filing an application for the credit.  A production company seeking a credit as to a payment made to a loan out company or an independent contractor must withhold and remit to the Commissioner. 
 
The state is also requiring additional paperwork to be signed between an authorized representative of the production company, an authorized person of the loan out company and the person providing services to the loan out company declaring the information contained on the allocation form is true, correct and complete.
 
A valid withholding waiver issued to a loan out before February 18, 2010 for a production that commenced filming before February 18, 2010 will remain effective for the production for which the waiver was issued.  Any outstanding valid performer withholding waivers will expire after the production for which the waiver was issued is completed.

For more information please contact:

Joe Bessacini
Vice President, Film & TV Production Incentives
818-480-4427
jbessacini@castandcrew.com

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