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2018 Regular Session



Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities

Sponsored by:

Delegate Washington, M.


In the Senate - First Reading Budget and Taxation

Synopsis:Authorizing a Maryland small or independent film entity to qualify as a film production entity under certain circumstances; altering a certain audit requirement to apply only to an entity with total direct costs that exceed $500,000; altering the amount of certain tax credit certificates that the Secretary of Commerce may issue under certain circumstances; etc.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:Delegates M. Washington, Ali, Luedtke, Mosby, Patterson, Rose, Shoemaker, Tarlau, Turner, and Afzali
Additional Facts:Cross-filed with: SB0020
Bill File Type: Regular
Effective Date(s): June 1, 2018
Ways and Means  View Committee HearingBudget and Taxation
Broad Subject(s):Taxes - Income
Narrow Subject(s):Commerce, Department of
Income Tax
Motion Pictures
Small Business
Tax Credits
Work, Labor and Employment -see also- Col Barg; Holiday; etc
Statutes:Article - Tax - General

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Explanation of Floor Motions and Actions

March 17, 2018 10:43 A.M.