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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 House - Hearing 2/14 at 1:00 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:Delegates M. Washington, Ali, Luedtke, Mosby, Patterson, Rose, Shoemaker, Tarlau, and Turner
Additional Facts:Cross-filed with: SB0020
Bill File Type: Regular
Effective Date(s): June 1, 2018
Ways and Means  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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February 15, 2018 12:21 P.M.