District of Columbia Production Incentives

Must apply and be approved prior to the start of principal photography in the District; spend at least $250,000; provide proof that the project has the necessary financing to begin and complete the project; begin project activity within the same fiscal year as the date on the Qualifying Project Letter; not be delinquent in any tax obligation owed to the District of Columbia; and comply with terms of the agreement with the District.

Qualified personnel expenditure means an expenditure made in the District that is directly attributable to the preproduction, production, or postproduction of a qualified production and is a payment of wages, benefits, or fees to above-the-line or below-the-line crew members, including payments to a loan out company. Only the first $500,000 of qualified personnel expenditures for the services of each above-the-line worker may qualify. Qualified production expenditures include preproduction, production, and postproduction expenditures in the District that are directly related to the production. Qualified production expenditures do not include qualified personnel expenditures, marketing or distribution expenditures, or nonproduction related overhead.

This program is not administered on a first-come, first-served basis. Priority will be given to projects with the most potential for positive economic impact and job creation. Applicants will be notified of their approval within 20 business days of applying. DC offers a rebate of: 35% of qualified production expenditures that are subject to sales tax in the District; 21% of qualified production expenditures that are not subject to sales tax in the District; 30% of qualified personnel expenditures that are subject to income tax in the District (residents); 10% on qualified personnel expenditures that are not subject to income tax in the District (nonresidents); 50% of qualified job training expenditures; and 25% on base infrastructure investments, provided that the facility is primarily used for business functions related to media production (see Law 21-0081 for more information). Within 90 days of submitting the final audit report, the OCTFME will verify the submitted receipts and send an Award Letter and a Rebate Authorization Form that must be signed and returned to the OCTFME within 14 days. The rebate will be paid within 45 business days of receiving the Rebate Authorization Form.