Virginia 2024 Regular Session

Virginia House Bill HB771

Introduced
1/9/24  
Refer
1/9/24  
Report Pass
2/7/24  

Caption

Content manufacturing tax credit; removes sunset for the motion picture credit, redesignates credit.

Impact

The revision proposed by HB 771 will significantly impact the landscape of film and media production in Virginia. With a stable tax incentive in place, production companies might be more inclined to choose Virginia as a filming location, which could lead to job creation within the local economy. Moreover, the infrastructure in Virginia related to content manufacturing may benefit from increased investments, as companies may allocate resources toward establishing production facilities within the state. This could foster a thriving production environment and enhance the state's reputation in the media landscape.

Summary

House Bill 771 aims to amend the existing content manufacturing tax credit structure within the state of Virginia by removing the sunset provision for the motion picture tax credit and redesignating the credit for eligible projects. This bill seeks to encourage the production of motion pictures and episodic television series in Virginia, thus promoting local economic growth and development. By eliminating the sunset provision, the bill will ensure the ongoing availability of tax credits to production companies, thereby attracting more business into the state.

Contention

Discussions surrounding HB 771 may highlight various points of contention including potential fiscal impacts on the state budget and equity concerns regarding business support. Some legislators might express concerns about the long-term fiscal implications of the increased tax credits, arguing whether the economic benefits will sufficiently offset the costs to the state revenue. Moreover, there may be apprehensions about ensuring that benefits are equitably shared among different stakeholders in the industry, as well as the measure's overall effectiveness in delivering the promised economic revival in the context of Virginia's competitive market for film production.

Companion Bills

VA SB251

Similar To Content manufacturing tax credit; removes sunset for the motion picture credit, redesignates credit.

Previously Filed As

VA HB589

Income tax, state; motion picture production tax credit.

VA SB520

Income tax, state; motion picture production tax credit.

VA HB1767

Income tax, state; motion picture production tax credit.

VA HB1832

Virginia Port Authority; tax credits, creates grant programs, sunset date.

VA SB1345

Virginia Port Authority; tax credits, creates grant programs, sunset date.

VA SB1048

Research and development expenses; tax credits.

VA HB1371

Education Savings Account Program; established, Education Improvement Scholarships tax credits.

VA HB1396

Education Savings Account Program; established, Education Improvement Scholarships tax credits.

VA SB1191

Education Savings Account Program; established, Education Improvement Scholarships tax credits.

VA HB1834

Land preservation; deadline for filing an application for tax credits.

Similar Bills

VA HB1120

Higher educational institutions, public; admission, in-state tuition, and tuition waivers.

VA HB1041

Higher educational institutions, public; in-state tuition, children of active duty service members.

VA HB1333

Higher educational institutions, public; tuition, children of active duty service members, etc.

VA HB526

Victims of human trafficking; eligibility for in-state tuition.

VA SB1223

Historical horse racing; pari-mutuel wagering, certain localities.

VA SB426

Pari-mutuel wagering; historical horse racing, percentage retained for distribution.

VA HB843

Pari-mutuel wagering; historical horse racing, percentage retained for distribution.

VA HB1742

Pari-mutuel wagering; historical horse racing, percentage retained for distribution.