PA Post Production Only Film Tax Credits and Incentives | Wrapbook
Production Incentives for Post Production Only in Pennsylvania
Welcome to the go-to spot for all things related to PA Post Production Only production incentives. As a leading destination for filmmakers, PA Post Production Only offers an array of financial incentives for your upcoming production. Discover how you can take advantage of their incentives in the form of Fully Transferable Tax Credit to maximize your budget while supporting their local economy.
Page Updated:
November 26, 2024
Incentive Type:
Fully Transferable Tax Credit
Qualifying Production Types
- Post Production
Sunset Date
- None
Wrapbook's Rule to Remember
Employees from reciprocity states working in Pennsylvania should include a REV-419 form in their start work to avoid getting double-taxed.
Basic Incentive Information
- Spend: 25%
- Above the Line Residents: 25-30%
- Above the Line Non-Residents: 25-30%
- Below the Line Residents: 25-30%
- Below the Line Non-Residents: 25-30%
- Minimum Spend: None
- Funding Cap: $100,000,000
- Project Cap: $20,000,000
- Loan Out Registration: Yes
- Loan Out Withholding: No
- CPA Audit Required: Yes
- Screen Credit Required: Yes
Compensation Cap:
$15,000,000
In order to get the maximum return listed in ranges, check out Additional Bonuses._
Project Criteria
Eligibility is determined by the type of post-production activity and whether the post-production expenses are incurred at a qualified post-production facility.
Eligible expenses for post-production activities include: picture, sound and music editorial; rerecording and mixing; visual effects; graphic design; original scoring; animation; musical composition; mastering; and dubbing.
Only expenses incurred at a qualified post-production facility, either as part of the total production activities of a film that qualifies for a tax credit or as a standalone post-production project, are eligible for the full 30% credit.
Additional Bonuses
Qualified Facility Bonus: a 5% bump (from 25% to 30%) for post-production occurring at a qualified post-production facility. A list of qualified facilities is available on the Department of Community & Economic Development’s website.
How to Apply
Submit a complete application package with fee no sooner than 90 days prior to the start date of post-production in Pennsylvania.
The application fee is 0.2% of the anticipated amount of credits, not to exceed $10,000. This fee is waived for productions with budgets of $1,000,000 or below.
Application review occurs during one of the following 90-day periods: July 1 through September 30; October 1 through December 31; January 1 through March 31; or April 1 through June 30.
Additional Information
There is a compensation cap of $15,000,000 in aggregate payments for principal actors, whether directly or through a loan-out company.
The project cap is 20% of the annual cap at the time of application.
Monthly reports are required within five business days of the end of each month.
Loan-out companies must register with the state.
The tax credit has a three-year carry-forward.
Film Office
Website: Pennsylvania Film Office
Email: kevin_durkin@pa.gov
Address: Commonwealth Keystone Building, 400 North Street, 4th Floor, Harrisburg, PA 17120-0225
Contact Person: Kevin Durkin, Film Tax Program Specialist
Phone: 717 783 3456