DISTRICT OF COLUMBIA
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 21%-35% Rebate |
| Labor | |
| Resident ATL | 30% |
| Resident BTL | 30% |
| Non-Resident ATL | 10% |
| Non-Resident BTL | 10% |
| Qualified Spend | |
| 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. | |
| Minimum/Caps | |
| Minimum Spend | $250K |
| Project Cap | None |
| Compensation Cap | $500K |
| Annual Cap | Call OCTFME for Fiscal Year Cap |
| Application | |
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. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | No |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | None |
| Additional Information | 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 & EntertainmentLaToya Foster, Director 202.727.6608 | |