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2018 Regular Session



Income Tax - Film Production Activity Tax Credit - Alterations

Sponsored by:

Delegate Luedtke


In the House - Hearing 3/07 at 1:00 p.m.

Synopsis:Excluding certain activities from eligibility for the film production activity tax credit program; altering the definition of "direct costs" to exclude compensation for certain film production employees; repealing the Maryland Film Production Activity Tax Credit Reserve Fund; providing that the Secretary of Commerce may not issue certain tax credit certificates greater than $30,000,000 in each of fiscal years 2019 through 2021; applying the Act to taxable years beginning after December 31, 2017; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Luedtke, D. Barnes, Ebersole, Hixson, C. Howard, Reilly, A. Washington, and M. Washington
Additional Facts:Cross-filed with: SB1154
Bill File Type: Regular
Effective Date(s): July 1, 2018
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Commerce, Department of
Income Tax
Motion Pictures
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Salaries and Compensation -see also- Overtime; Reimb. Rates
Tax Credits
Statutes:Article - Tax - General

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March 8, 2018 9:27 A.M.