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2018 Regular Session



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

Sponsored by:

Senator Young


In the Senate - Hearing 1/24 at 2:15 p.m.

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
All Sponsors:Senators Young, Benson, Ferguson, Kagan, Nathan-Pulliam, Peters, Manno, and Guzzone
Additional Facts:Cross-filed with: HB0616
Introduced in a prior session as: SB0723 Session: 2017 Regular Session
Bill File Type: Pre-Filed
Effective Date(s): June 1, 2018
Budget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Commerce, Department of
Income Tax
Motion Pictures
Tax Credits
Statutes:Article - Tax - General

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January 27, 2018 5:46 A.M.