DISTRICT OF COLUMBIA
EP Services Offered
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Location Production Needs
|Spend||35% (subject to taxation in the District); 21% (not subject to taxation in the District)|
“Qualified production expenditure" means a development, preproduction, production, or postproduction expenditure made in the District that is:
Click here for a list of qualified expenditures.
|Annual Cap||Call OCTFME for Fiscal Year Cap|
Applications are reviewed and accepted on a first come, first served basis. The application should be submitted before the commencement of qualifying activity. If the application is not submitted before the beginning of qualifying activity the applicant should request a waiver from the Office of Cable Television, Film, Music and Entertainment (OCTFME) before completing the application.
|Income Tax Withholding|
Individual: Not Required
Loan-out: Not Required
Qualified productions can also receive up to 50% of the company’s qualified job training expenditures, and up to 25% of the company’s base infrastructure investment; provided the facility is primarily used for business functions related to media production or postproduction activity.
Office of Cable Television, Film, Music & Entertainment
LaToya Foster, Director