An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for credit for qualified film production expenses and for penalty.

PRINTER'S NO. 1608
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1400
Session of
2025
INTRODUCED BY HANBIDGE, WAXMAN, GIRAL, SANCHEZ, CERRATO, HILL-
EVANS, GUENST, RIVERA, FREEMAN, D. WILLIAMS, OTTEN, NEILSON,
MALAGARI, CEPEDA-FREYTIZ AND SHUSTERMAN, MAY 5, 2025
REFERRED TO COMMITTEE ON JUDICIARY, MAY 6, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in entertainment production tax credit, further
providing for credit for qualified film production expenses
and for penalty.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1712-D(b) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a paragraph and the section is amended by adding a
subsection to read:
Section 1712-D. Credit for qualified film production
expenses.
* * *
(a.1) Qualification.--To qualify for the credit under
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
section 1712-D, a ny adult, paid or unpaid, reasonably expected
to have direct contact with children during the production of a
film, as defined in section 1711-D, shall submit materials
consistent with 23 Pa.C.S. § 6344 (relating to employees having
contact with children; adoptive and foster parents), if a child
is among those individuals employed.
(b) Review and approval.--The department shall establish
application periods not to exceed 90 days each. All applications
received during the application period shall be reviewed and
evaluated by the department based on the following criteria:
* * *
(2.1) The anticipated number of employees under 18 years
of age.
* * *
Section 2. Section 1717-D of the act is amended to read:
Section 1717-D. Penalty.
A taxpayer which claims a tax credit [and fails to incur the
amount of qualified film production expenses agreed to in
section 1712-D(c)(3) for a film in that taxable year] shall
repay to the Commonwealth the amount of the film production tax
credit claimed under this subarticle for the film[.] if:
(1) the taxpayer fails to incur the amount of qualified
film production expenses agreed to in section 1712-D(c)(3)
for a film in that taxable year; or
(2) the taxpayer fails to comply with the qualification
established in section 1712-D(a.1).
Section 3. This act shall take effect in 180 days.
20250HB1400PN1608 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27