Pennsylvania enacted its first film tax incentive program in 2004. In the summer of 2007, PA lawmakers passed legislation and the Governor signed into law Act 55 of 2007, the current Pennsylvania Film Production Tax Credit Program.

Frequently Asked Questions

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Film Tax Credit Guidelines 2016

Download the PDF Below:
(NEW) Film Tax Credit Guidelines 2016

PA Film Tax Credit Bridge Loan Program

The Film Tax Credit Program is accepting applications, for Fiscal year 2015-2016.

1: Film Tax Credit Incentive

Pennsylvania offers a 25% Tax Credit to films that spend at least 60% of their total production budget in the Commonwealth. Projects eligible for Film Tax Credits under the Program are: the production of a feature film, a television film, a television talk or game show series, a television commercial, a television pilot or each episode of a television series intended as a programming for a national audience. Applications may be filed no sooner than 90 days prior to the start date of principal photography in the Commonwealth. We will be reviewing and approving application packages within a 90 day period: July 1st through September 30th; October 1st through December 31st; January 1st through March 31st; and April 1st through June 30th. Film Tax Credit Guidelines 2016

Applicants must provide a complete application package to the PA Film Office in order to be considered for a Film Tax Credit. Incomplete applications will not be accepted. Refer to the Film Tax Credit application checklist. The application package consists of the following information and documentation:

  1. A completed Film Tax Credit Application. (Appendix D)
  2. Applicants must submit the Budget Top Sheet. (Appendix E)
  3. Applicants must provide verifiable documentation that 70% of the financing for the project has been secured and the remaining 30% will be secured prior to the planned start date of principal photography in the Commonwealth.
  4. A copy of the script.
  5. A completed “Single Application” available at newPA.com. The “Single Application” must be submitted electronically. Refer to (Appendix F) for “Instructions on Completing the Single Application” online.
  6. An application fee of .2% of 25% of your estimated expenditures in Pennsylvania not to exceed $10,000. Any amendments to an application that was denied funding will constitute a new application; thus a new application fee is required. The application fee is non-refundable unless your application is rejected due to a lack of funds. The application fee does not apply to projects with a total production cost of one million dollars or less. Checks must be payable to the “Commonwealth of Pennsylvania.”
Monthly Reporting Form due within five business days after the end of each month.(Appendix G)

In each print and electronic version of the project, the end credits should include an acknowledgment of the support provided by the Pennsylvania Film Office and use of its logo. (Appendix B)

Projects that receive support from a regional film office in Pennsylvania must also acknowledge such support and include the logo of the relevant film office. (Appendix B)

The following reports must be submitted to the Pennsylvania Film Office 120 days after completion of production.

  1. A completed Final Production and Economic Impact Report. (Appendix H)
  2. Final Pennsylvania Vendor/Subcontractors Report. (Appendix I)
  3. Final Budget Top Sheet. (Appendix E)
  4. Final Cast and Crew Form. (Appendix J)
  5. Project Audit for projects in receipt of a Film Tax Credit $100,000 or greater, or Report on Agreed Upon Procedures for projects with a Film Tax Credit less than $100,000.

Film Tax Credits may be applied against tax liability under the following Pennsylvania taxes (under Articles III, IV, VI, VII or IX of the Tax Reform Code of 1971): Personal Income Tax (but not tax withheld by an employer from an employee); Corporate Net Income Tax; Capital Stock and Franchise Tax, Bank Shares Tax; or Insurance Premiums Tax. (Appendix K)

If you are shooting/working in the City of Philadelphia, click here to download the Commercial Activity License (formerly known as the Philadelphia Business Privilege Tax) application.

Filmmakers interested in taking advantage of the tax credit program should contact the GPFO immediately, and the PA Film Office with details as soon as possible.

For more information, please contact:

PA Film Office: Janice Collier
Film Tax Credit Manager, Tax Credit Division
Tel: (717) 720-1312 | E-mail: jacollier@pa.gov
 http://www.FilminPA.com | PA Film Tax Credit Program