PENNSYLVANIA FILM TAX CREDIT

Pennsylvania offers a 25% tax credit to productions that spend at least 60% of their total budget in the Commonwealth.

Eligibility for the Film Production Tax Credit (FPTC) is restricted to the following types of productions: 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.

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, such as Aurora Films. Projects with eligible post-production expenses incurred at a qualified post-production facility, either as part of the total production activities or as a stand-alone post-production project, are eligible for a 30% tax credit of the post-production expenses.

By utilizing a production facility such as Aurora Films, state qualified productions can receive an additional 5% tax credit, totaling 30%. To receive a credit*, productions can use the Aurora Films:

• Soundstage (5,000 sq. ft)

• Studio (10,000 sq ft)

• Post production edit suites

• Studio rentals

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.

Information, including the program guidelines and all application and reporting forms and materials can be found at FilmInPA.com.