In this Issue Backtotop

Signed by the Governor 
On February 25, 2016, Mayor James signed Ordinance No. 160093 which creates a two tier rebate program for production expenditures. Highlights of the program are as follows:
  • Creates a Tier 1 rebate equal to 3.5% of qualified Kansas City, Missouri (KCMO) expenditures with a minimum KCMO spend in the following categories:
    • $300,000 Feature Film with budget over $1 million;
    • $100,000 Feature Film with budget under $1 million;
    • $50,000 TV Show per episode (scripted or unscripted);
    • $200,000 TV series or Commercial bundle;
    • $75,000 National Commercial;
    • $25,000 for regional commercial or corporate video;
    • $10,000 short film or music video;
  • Creates a Tier 2 rebate equal to 7% of qualified KCMO expenditures if the project meets the criteria for Tier 1, the community benefit requirement, plus one of the following:
    • 250+ KCMO room nights; or,
    • Film for four or more consecutive weeks in KCMO; or,
    • 25 Crew (local, regional, and expatriate)/Principal Cast (at least 25% must reside within the six Council Districts);
  • Defines qualified spend as including but not limited to: costs for labor, services, materials, equipment rentals, lodging, food, location fees, and property rentals located in the city;
  • Provides two additional bonus rebates of .25% each for meeting certain requirements;
  • Sets out the following requirements to qualify for the program:
    • 25% of the principal photography days must be filmed in the City as clearly outlined in the production schedule;
    • Hire a minimum of five local crew and/or local principal cast employees with only a maximum of one Production Assistant being applied toward the minimum hire;
    • An applicant must meet one of the three criteria listed below to qualify;
        • Minimum number of hotel nights based on production type; or,
        • Executive Producer or Director is a City resident; or,
        • Production office/headquarters is within the city;
    • Any film or television production receiving a rebate under this ordinance shall place a credit on each film or television episode; and,
  • Sets an annual funding cap of $75,000.
Oregon (SB 1507)OR1507
On March 10, 2016, Mayor Brown signed Senate Bill 1507 which amended the film production incentive program as follows:
  • Raises the state funding cap for the 2017 fiscal year (June 30 - July 1) from $10 million to $12 million;
  • Raises the state funding cap for each fiscal year (June 30 - July 1) beginning on or after July 1, 2017 from $12 million to $14 million;
  • Allows, in conjunction with the 20% spend and 10% wage rebate, a film maker to earn one of the following:
    • A travel and living expense rebate of $200 per employee per day, for any day shot entirely outside of the Portland metropolitan zone (defined as any area within a 30-mile radius of the center of the Burnside Bridge in Portland) not to exceed $10,000 per day or up to $50,000 per film; or,
    • A 10% increase, for a grand total of 30% in spend or 20% in wage, if for at least six days and at least one day more than half of its total shoot days in Oregon the film is shot entirely outside the Portland metropolitan area;
  • Expands the qualified productions eligible for the film tax credit by adding local media production services companies;
  • Establishes a per project cap equal to 50% of funding; and,
  • Provides for an effective date of June 3, 2016.

Still in the House or Senate
Connecticut (H 5491)CTh5491
House Bill 5491 proposes to amend the film production incentive program. Highlights of the bill are as follows:
  • Expand the qualified productions eligible for the film tax credit for the 2015, 2016, and 2017 fiscal years if they meet the following criteria;
    • At least half of the entertainment content is produced in the state;
    • At least half of the personal are residents of the state; and,
    • The total cost of production is less than $2 million.
Georgia (H 956)GH956
House Bill 956 proposes to establish the Georgia Musical Recording and Synchronization Act. The highlights are as follows:
  • Creates a transferable tax credit equal to 20% of qualified production expenditures for activities related to the incorporation of a recorded musical performance into a state certified production;
  • Allows for an additional tax credit, the amount of which has not been disclosed, based on qualified production expenditures if the production company includes a qualified Georgia promotion;
  • Qualifies costs such as writing, composing, arranging, recording, mixing, mastering, synching, license fees, tuning, renting of facilities, equipment, and editing;
  • Limits the qualifying salary of each employee to $500,000;
  • Requires a minimum spend of $300,000;
  • Limits music producer fees to not be greater than 20% of total qualified production expenditures;
  • Requires withholding of 5% on payments to loan outs; and,
  • Establishes that qualified production expenditures cannot be incurred before July 1, 2016.
Rhode Island (S 2291)RIs2291
Senate Bill 2291 proposes to amend the film production incentive program. Highlights of the bill are as follows:
  • Reduces the per project incentive cap from $5 million to $2 million;
  • Decreases the annual funding cap from $15 million to $5 million; and,
  • Takes effect upon passage.

Production Incentives
Joe Bessacini
Vice President, Film & TV Production Incentives

Incentive Financing

Deirdre Owens
Vice President, Production Incentive Financing



Cast & Crew Entertainment Services |