Authorizes documentary films to be qualified films for inclusion in the empire state film production tax credit.
Defines film zone; excludes the film zone from the additional empire state film production credit.
Requires third-party verification of an application to receive the Empire State film production credit and the Empire State film post production credit by approved certified public accountants.
Film production incentives; enacting the Filmed in Oklahoma Act of 2021; rebate incentives. Effective date. Emergency.
Personal income taxes: credits: film.
Regards film and theater production tax credits
Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.
Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.
Modify film and theater production tax credit
Film Production Tax Credit Changes