Provides relative to the motion picture investor tax credit
Provides relative to the motion picture investor tax credit and the motion picture infrastructure investor tax credit (EN DECREASE GF RV See Note)
Reduces the amount of certain tax credits beginning January 1, 2014, for income tax credits and January 1, 2015, for corporate franchise credits (RE INCREASE GF RV See Note)
Requires a qualified cost report prior to issuance of a motion picture investor tax credit. (8/1/13) (EN SEE FISC NOTE See Note)
Reduces the amount of the income tax credit for state-certified productions and removes authority to transfer or sell motion picture investor tax credits (OR INCREASE GF RV See Note)
Authorizes issuance of the Brownfields Investor Tax Credit to eligible taxpayers (RE DECREASE GF RV See Note)
Establishes a registry for tax credits and provides relative to the period of time to report claims or a transfer to the registry (EN SEE FISC NOTE GF EX See Note)
Provides for the Motion Picture Production Tax Credit. (gov sig) (EN SEE FISC NOTE GF RV See Note)