Government Incentives

PA recently signed into law Act 55 of 2007, a new Film Production Tax Credit Initiative!

Effective October 1, 2007, PA does not have a sales tax exemption for film production.

Film Production Tax Credit Program

This summer, PA lawmakers passed legislation and the Governor signed into law Act 55 of 2007, the (new) $75 million Pennsylvania Film Production Tax Credit Program.

Effective July 1, 2007, Pennsylvania provides a 25% Film Production Tax Credit for film production expenses incurred in the Commonwealth. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. In order to qualify for the tax credit, 60 percent of the total production expenses must be incurred in Pennsylvania. No more than $75 million per year can be awarded.

A qualified PA expense is production expense that is subject to PA taxes. There is no per project cap. Applications will be considered in the order in which they are received. Please review the guidelines and application below for more information on the Tax Credit.

Appendix D and Appendix E of the guidelines will be available shortly.

Revised Audit Guidelines (as of 3/08)

Download the Tax Credit Assignment Instructions and Application

The PA Film Office will continue to accept applications for productions scheduled in the coming fiscal year. If you have such plans, we encourage you to complete the online application listed below within 90 days of your start date of principal and ongoing photography in PA. This will secure your spot on the queue going forward.

Download the Creativity in Focus Application

To view the Creativity in Focus application, you will need to download Adobe Acrobat Reader if it is not installed on your computer. Download Adobe Acrobat Reader

Filmmakers interested in taking advantage of the tax credit program should contact us and the PA Film Office with details as soon as possible so that we can put you in the queue.

For more information, please contact:
PA Film Office
Jane Saul, PA Film Commissioner
Tel: 717-783-3456 or 215-965-4603
Email: Jsaul@state.pa.us
http://www.FilminPA.com

Fee-Free Locations

Filmmakers may be able to use Pennsylvania and Philadelphia owned property for location filming fee-free if the property can be made available during the period that the filmmaker requires. Costs incurred and liability insurance coverage, however, will be the responsibility of the production. Philadelphia also offers productions use of the Navy Yard Soundstage, the only municipally-owned sound stage in the country. Check with the Film Office for details.

Hotel Tax Exemption

Visitors staying 30 days or more in a hotel are not obliged to pay the 14% hotel tax.

Police Assistance

The city of Philadelphia may provide up to two free police officers for traffic control and security as needed for filming activity, subject, however, to the discretion of the Greater Philadelphia Film Office and the Philadelphia Police Department. For further details, contact the Film Office.