Pennsylvania

No earlier than 90 days PRIOR to the start of principal photography in Pennsylvania, submit a complete application during the application period; show that at least 70% of the funding has been secured; and incur at least 60% of total production expenses in Pennsylvania (there is discretion to waive the 60% requirement for feature films, TV films, or TV series with at least $30 million in Pennsylvania production expense and otherwise qualify for the additional 5%). In order to earn the additional 5% on qualified expenses, productions with at least $30 million in Pennsylvania production expense must: build at least two sets and shoot a minimum of 15 days at a qualified facility; and spend or incur at least $5 million in direct expenditures relating to the use or rental of tangible property at or for services provided by a qualified facility. Productions with less than $30 million in Pennsylvania production expense must: build at least one set and shoot a minimum of 10 days at a qualified facility; and spend or incur at least $1.5 million in direct expenditures relating to the use or rental of tangible property at or for services provided by a qualified facility. Both the applicant and all loan out companies must be registered to do business in Pennsylvania PRIOR to the start of principal photography. The application fee (not to exceed $10,000) is equal to 0.2% of the tax credit amount and is nonrefundable unless the application is rejected due to lack of state funds.

Qualified spend includes most costs incurred within Pennsylvania and resident and nonresident wages subject to Pennsylvania taxation. Payments for services provided by principal actors, whether received directly or through a loan out company, are capped at $15 million collectively.

This program is not administered on a first-come, first-served basis. The Film Office will approve projects based on an analysis of certain criteria. Pennsylvania offers a transferable tax credit of up to 30% on nearly all production expenses incurred in Pennsylvania. If transferred, the transferee may not carry forward the credit to future years. In any fiscal year, the department may award up to 30% of the tax credits available in the next fiscal year, 20% of credits available in the second successive fiscal year, and 10% of credits available in the third successive fiscal year. Pennsylvania sets aside $5 million of the annual funding to be used exclusively by PA producers. A standalone postproduction incentive program, which may earn up to 30%, as well as a program for concert touring and rehearsals are also offered.