PENNSYLVANIA
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 | 25%-30% Transferable Tax Credit |
| Labor | |
| Resident ATL | 25% |
| Resident BTL | 25% |
| Non-Resident ATL | 25% |
| Non-Resident BTL | 25% |
| Qualified Spend | |
| Spend | 25% |
Qualified expenditures include preproduction, production, and postproduction costs incurred in Pennsylvania. Click here for a list of qualifying expenditures. | |
| Spend Uplifts | 5% for productions that meet the minimum state filming requirements at a Qualified Production Facility. |
| Minimum/Caps | |
| Minimum Spend | 60% of total production expenditures must be incurred in PA |
| Project Cap | 20% of total credits available |
| Compensation Cap | $15M |
| Annual Cap | $100M |
| Application | |
Applications will be accepted no sooner than 90 days prior to the start date of principal photography in Pennsylvania. Applications are reviewed during the following four periods: July 1 through September 30, October 1 through December 31, January 1 through March 31, and April 1 through June 30. Applicants must complete the online Electronic Single Application available at dced.pa.gov and submit all required information and documentation as specified in the program guidelines. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | None |
| Carry Forward | 3 Years |
| Additional Information |
|
Pennsylvania Film Office717.783.3456 | |