Pennsylvania Tax Credits

Key Success Factors
Applications will be accepted no sooner than 90 days prior to the start date of principal photography
Spend Requirements
60% of the budget (including post production) must be expended in State
CPA Audit Required?
Yes. Audit fees can qualify if part of original budget, and audit firm is PA registered.
Yes. Must register prior to the beginning of their services / Evidence that the loan out filed & remit PA taxes must be provided
Both residents and non-residents qualify
Program Limits
Production Cap
20% of annual cap
Program Cap
$100,000,000 annually each July 1
Payroll Cap
$15M cap in the aggregate for ATL salaries paid to a principal actors
Program Highlights
Tax Credit Type
Transferable tax credit
Tax Credit Amount

Questions about the Pennsylvania Motion Picture Tax Credits Program?