Pennsylvania Commercial Production Incentives

Questions about the Pennsylvania Incentive Program?
Type of Incentive | Transferable Tax Credit |
Incentive Amount | 25-30% |
Residency | Both residents and non-residents can qualify |
Minimum Spend | 60% of the budget (including Post Production) must be expended in state |
Production Cap | 20% of annual cap |
Salary Cap | $15,000,000 aggregate on talent |
Annual Cap | $70,000,000 annually each July 1 |
Application Timeline | Applications will be accepted no sooner than 90 days prior to the start date of principal photography |
Loan-Out Registration | Yes. Must register prior to the beginning of their services |
Loan-Out Withholding | Evidence that the loan out filed & remit PA taxes must be provided. |
CPA Audit | Yes (Audit fees can qualify if part of original budget, and audit firm is PA registered.) |
Pennsylvania Film Office