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.
Eligibility is restricted to the following types of film production: 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 programming for a national audience.
Eligibility Post production expenses incurred at a Qualified Post production Facility.
Please refer to the program guidelines for additional information on eligibility.
Films that qualify are eligible for a tax credit equal to 25% of the production’s total Qualified Pennsylvania Production Expenses. An additional 5% tax credit, for a total credit of 30%, is available for productions that meet the minimum state filming requirements at a Qualified Production Facility.
Films with eligible Post-production Expenses incurred at a Qualified Post-production Facility, either as part of a Film’s total production activities or as a stand-alone post-production project, are eligible for a 30% tax credit of the film’s qualified post-production expenses.
Recipients of a Film Production Tax Credit my use the tax credit to offset their Pennsylvania state tax liability or sell, assign, or transfer the credits to another entity.
Please refer to the program guidelines for a list of Pennsylvania taxes.
Applications will be accepted no sooner than 90 days prior to the start date of principal photography in Pennsylvania.
Only applications with verifiable documentation that 70% of the film’s financing has been secured and that the remaining 30% will be secured prior to the planned start date of principal photography in Pennsylvania will be considered.
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. (NOTE: DCED’s Single Application is not compatible with SAFARI browser. You must use INTERNET EXPLORER or CHROME.)
PIDC — Philadelphia’s public-private economic development corporation — offers specialized bridge financing for city and state grant receivables. We’re here to support Philadelphia’s diverse businesses, nonprofits, and real estate developers with tailored solutions and expertise. Website: PIDCphila.com Contact: in**@pi*******.com or 215-496-8020
Greater Philadelphia Film Office
City Hall • 1400 JFK Blvd, 7th Floor, Room 702
Philadelphia, PA 19107
Phone: 215.686.2668
E-mail: ma**@fi**.org