Illinois 2023-2024 Regular Session

Illinois Senate Bill SB3905

Introduced
2/28/24  

Caption

LIVE THEATER-PRE-BROADWAY

Impact

Moreover, the bill proposes to increase the annual tax credits available for the State fiscal year ending on June 30, 2024, from $2,000,000 to $4,000,000, aiming to stimulate further economic growth in the arts sector. Opponents may question the sustainability of such increases in tax incentives, particularly whether these funds could be better allocated to other initiatives. However, proponents argue that this increase is necessary to maintain Illinois' competitiveness as a launching pad for major theater productions.

Summary

SB3905 is an amendment to the Live Theater Production Tax Credit Act, introduced by Senator Cristina Castro. The bill aims to enhance the economic viability of theater productions in Illinois by adjusting how pre-Broadway productions are defined and funded. Under the new provisions, a pre-Broadway production will now need to be presented with the intention of performing at Broadway’s Theater District in New York City *after* its Illinois run, as opposed to the previous requirement of within 12 months. This change is designed to promote longer-term investments in theater productions that can potentially translate into Broadway successes.

Contention

One notable point of contention surrounding SB3905 is the definition of a 'pre-Broadway production.' Critics may argue that the new goal of securing a Broadway slot post-Illinois run may put undue pressure on smaller productions or inhibit local theaters' ability to showcase diverse performances. Additionally, there are concerns about the diminishing returns on investments in tax credits if the productions do not achieve anticipated success in New York.

Considerations

The effectiveness of this bill will largely depend on the reception from theater producers who need assurance that the financial incentives align with their operational realities. If successful, SB3905 may contribute significantly to the cultural landscape of Illinois by providing artists and producers with the means to push their productions to a broader audience.

Companion Bills

No companion bills found.

Similar Bills

NJ S3503

Provides corporation business and gross income tax credit for certain Pre-Broadway and Post-Broadway theater productions.

NJ A4925

Provides corporation business and gross income tax credit for certain Pre-Broadway and Post-Broadway theater productions.

CT HB06919

An Act Establishing A Tax Credit For Certain Pre-broadway And Post-broadway Theater Productions.

IL HB5426

LIVE THEATER CREDIT-BROADWAY

IL SB0807

REVENUE-TECH

SC H3832

Film incentives

RI S2925

Musical And Theatrical Production Tax Credits

RI H8154

Musical And Theatrical Production Tax Credits