FILM TAX CREDIT: THE PENNSYLVANIA FILM PRODUCTION TAX CREDIT PROGRAM

Pennsylvania offers a 25% Tax Credit to films that spend at least 60% of their total production budget in the Commonwealth. Projects eligible for Film Tax Credits under the Program are: the production of a feature film, a television film, a television talk or game show series, a television commercial, a television pilot, or each episode of a television series intended as a programming for a national audience. Applications may be filed no sooner than 90 days prior to the start date of principal photography in the Commonwealth. The Commonwealth will be reviewing and approving application packages within a 90 day period: July 1st through September 30th; October 1st through December 31st; January 1st through March 31st; and April 1st through June 30th. Read the Film Tax Credit Guidelines guidelines here.

An eligible project may receive an additional 5% tax credit if the taxpayer films a feature film, television film, or television series, which is intended as programming for a national audience, that meets the minimum stage filming requirements and the taxpayer films the eligible project in a Qualified Production Facility.  For further information and a list of Qualified Production Facilities, read the Film Tax Credit Guidelines here.

Film Tax Credit Application

Applicants must also complete the Film Tax Credit Application.  Prior to sending the completed application, please attach a budget top sheet reflecting total production expenses and qualified Pennsylvania expenses and a statement indicating whether financing for the project has been secured or will be secured prior to the planned start date of principal photography.

Also, prior to mailing, a face-to-face or phone interview is required with the Director of the Pennsylvania Film Office.  Applicants should contact the Pennsylvania Film Office at 717-783-FILM.

Frequently Asked Questions can be read here.

For more information, please contact:
Pennsylvania Film Office
Phone: 717-783-FILM (3456)
www.filminpa.com

Janice Collier – Film Tax Credit Manager
[email protected]

HOTEL OCCUPANCY SALES TAX EXEMPTION

In Pennsylvania, the Hotel Occupancy Tax is exempt for feature film productions when hotel stays are in excess of 30 days.  Film production companies should contact the Pennsylvania Film Office for more information.

FEE-FREE LOCATIONS

In Pennsylvania, film companies are not charged a fee or other location cost for the use of state-owned property when filming commercial motion pictures of any length except for the actual costs incurred by the affected state department or agency and for activities outside the normal course of business, such as demolition and/or construction projects totaling more than $1 million.

For more information, please contact:

Pennsylvania Film Office
Commonwealth Keystone Building, 4th Floor
Harrisburg, PA 17120-0225
Phone: 717-783-FILM (3456)
Fax: 717-787-0687