| 词条 | Pennsylvania Film Production Tax Credit |
| 释义 |
The Pennsylvania Film Production Tax Credit is a tax credit program supporting the production of feature films and television programs in Pennsylvania. The tax credit was signed into law by Gov. Ed Rendell in July 2004.[1] The tax credit for qualifying productions equals a 25% reduction in Personal Income Tax, Corporate Net Income, Capital Stock/Foreign Franchise Tax.[2] However, because most productions filming in Pennsylvania do not incur a tax liability in the state, the credits are fully transferable, which means they can be sold to a company or individual in the state who does have a tax liability. In order to qualify for the tax credit, the production must incur 60% of its total production expenses within Pennsylvania.[2] The credit also applies to individual television shows that are 15 minutes or longer and intended for a national audience.[1] Watchdogs, including the Pennsylvania Common Cause criticized lobbyist Leslie McCombs for failing to properly register as a lobbyist for Lions Gate Entertainment while lobbying on behalf of the tax credit.[3] A 2009 report from the Legislative Budget and Finance Committee in the Pennsylvania General Assembly found that the tax credit supported 4,000 jobs and produced $4.5 million between 2007 and 2008.[4] During the 2009 Pennsylvania budget impasse, the tax credit was in danger of being repealed.[7] Instead, its total amount was reduced from $75 million to $42 million, with that number increasing to $60 million the next year.[5] The tax credit was expanded again during the state budget negotiations in summer 2016. $65 million will be available for fiscal year 2017-18.[6] The tax credit brought the production of Zack and Miri Make a Porno, The Road, Shelter, Shannon's Rainbow, Sorority Row, and She's Out of My League to the Pittsburgh region in 2008 and 2009.[7] The majority of filming for I Am Number Four also took place in the greater Pittsburgh area in 2010 due to the tax credit.[8][9] See also
References1. ^1 {{Cite news |title=Rendell signs film production tax credit law |newspaper=Philadelphia Business Journal |date=July 21, 2004 |url=http://philadelphia.bizjournals.com/philadelphia/stories/2004/07/19/daily26.html }} {{Cinema of the United States}}{{filmmaking-stub}}{{Pennsylvania-stub}}2. ^1 {{cite web| title = Film production Tax Credit | work = September/October 2004, No. 111 | publisher = Pennsylvania Department of Revenue| date = 2004-10-25 | url = http://www.revenue.state.pa.us/revenue/cwp/view.asp?A=104&Q=237674}} 3. ^{{Cite news | last = Bumsted| first = Brad| authorlink= Brad Bumsted| title = Lobbyist cites 'oversight' in registration snafu| newspaper = Pittsburgh Tribune Review| date = September 5, 2007 | url = http://www.pittsburghlive.com/x/pittsburghtrib/news/enterprise2006/s_525748.html}} 4. ^{{cite news | title = Report: Pa. Film tax credit brings in $4.5 million| newspaper = Pittsburgh Business Times| publisher = American City Business Journals, Inc.| date = June 3, 2009| url = http://pittsburgh.bizjournals.com/pittsburgh/stories/2009/06/01/daily47.html}} 5. ^1 {{cite news | last = Schooley| first = Tim | title = Pennsylvania film tax credit reduced in 2010 budget, but survives| newspaper = Philadelphia Business Journal| publisher = American City Business Journals, Inc.| date = October 13, 2009| url = http://philadelphia.bizjournals.com/philadelphia/stories/2009/10/12/daily12.html}} 6. ^Gigler, Dan,(July 13, 2016) "Pennsylvania Senate Expands Film Tax Credit Program by $5 Million", Pittsburgh Post-Gazette. 7. ^{{Cite news |title=Tax credits could end up on cutting room floor |first1=Barbara |last1=Vancheri |first2=Rob |last2=Owen |newspaper=Pittsburgh Post-Gazette |date=February 21, 2009 |url=http://www.post-gazette.com/pg/09052/950779-454.stm }} 8. ^{{cite news |title=The East at a glance |newspaper=Pittsburgh Post-Gazette |date=May 20, 2010 |url=http://www.post-gazette.com/pg/10140/1059378-56.stm |accessdate=January 14, 2011 }} 9. ^{{cite news |title=Vandergrift's architecture lures big-budget film |first=Tom |last=Yerace |newspaper=Valley News Dispatch |date=April 6, 2010 |url=http://www.pittsburghlive.com/x/pittsburghtrib/ae/movies/s_675095.html |accessdate=January 14, 2011 |deadurl=yes |archiveurl=https://archive.is/20130104103634/http://www.pittsburghlive.com/x/pittsburghtrib/ae/movies/s_675095.html |archivedate=January 4, 2013 |df= }} 3 : Taxation in Pennsylvania|Tax credits|Cinema of the United States |
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