Pennsylvania’s 30% Transferrable Tax Credit Pulls in Productions

Pennsylvania is firmly rooted in the American imagination as the nation’s birthplace. After all, Philadelphia is home to the Liberty Bell and Independence Hall. The state also boasts a strong industrial tradition, centered on Pittsburgh and its steel industry, and a placid countryside of picturesque towns and traditional Amish population. In addition to these location goodies, Pennsylvania also offers filmmakers a transferrable tax credit of up to 30%.

Specifically, Pennsylvania’s program provides a 25% transferrable tax credit for above-the-line and below-the-line work. In addition, it makes available a 5% bonus to producers who use qualified production facilities and meet minimum stage requirements.

A film production is eligible for the tax credit program if Pennsylvania production expenses comprise at least 60% of the film’s total production expenses. The minimum spend must be 60% of production costs, and the compensation cap for above-the-line labor is set at $15 million. The program itself has an overall cap of $65 million.

The state accepts applications no sooner than 90 days prior to the start date of principal photography in Pennsylvania. Applicants must complete all their forms online.

Recent productions shot in the Keystone State include: “Glass” (2019), “Creed II” (2018), “Mindhunter” (2017), “Split” (2016), “Fences” (2016), “Creed” (2015), “The Visit” (2015), “Southpaw” (2015) and “Concussion” (2015).

25% Transferable tax credit for above- and below-the-line spending
5% Bonus for using qualified production facilities
$15m Compensation cap for above-the-line work
$65m Program cap
Information courtesy of EP Financial Solutions, a production incentive consulting and financial services company.

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