Colorado 2024 Regular Session

Colorado House Bill HB1358

Introduced
3/4/24  
Introduced
3/4/24  
Report Pass
3/21/24  
Refer
3/4/24  
Report Pass
3/21/24  
Report Pass
4/25/24  
Refer
3/21/24  
Report Pass
4/25/24  
Refer
4/25/24  
Engrossed
4/29/24  
Engrossed
4/29/24  
Report Pass
4/30/24  
Refer
4/29/24  
Report Pass
4/30/24  
Report Pass
5/4/24  
Refer
4/30/24  
Report Pass
5/4/24  
Refer
5/4/24  
Engrossed
5/16/24  
Engrossed
5/16/24  
Engrossed
5/16/24  
Passed
5/28/24  
Enrolled
5/16/24  

Caption

Film Incentive Tax Credit

Impact

If enacted, this legislation would modify tax statutes related to film production incentives, establishing a structured framework for filmmaking in Colorado. The bill would not only allow production companies to apply for tax credits based on pre-defined fiscal criteria but would also ensure that these companies contribute to the local economy through qualified expenditures, potentially enhancing the state's reputation as a viable location for the film industry.

Summary

House Bill 1358, known as the Film Incentive Tax Credit, aims to incentivize film production within Colorado by providing tax credits to production companies that meet specific criteria. The bill allows for a tax credit of up to 22% of qualified local expenditures incurred by film production companies that employ at least 50% of Colorado residents in their workforce. This move is expected to boost the local film industry, create jobs, and stimulate economic activity in the region, particularly in rural and marginalized urban areas.

Sentiment

The sentiment surrounding HB 1358 appears to be generally positive among supporters, who view the measure as a catalyst for job creation and economic growth. However, there may also be concerns voiced by stakeholders regarding the long-term sustainability of such tax incentives and how effectively they will benefit the local community compared to potential losses in tax revenue. Advocates are optimistic about the shift in economic landscape this bill can bring, while some critics pose questions about fairness and equity in distributing tax benefits.

Contention

Notable points of contention may arise around the stipulated requirements for receiving tax credits, including the employment percentage of Colorado residents and the defined thresholds for qualified local expenditures. Stakeholders might debate whether the 50% employment criteria are sufficient to ensure local job creation or if more stringent measures should be enforced. Furthermore, discussions may center on the bill's cap on tax credits per year and whether this will be adequate to meet demand while protecting taxpayer interests.

Companion Bills

No companion bills found.

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