PRINTER'S NO. 1804
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1183
Session of
2018
INTRODUCED BY HUGHES, KILLION, COSTA, BARTOLOTTA AND BREWSTER,
MAY 30, 2018
REFERRED TO FINANCE, MAY 30, 2018
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 the definition of postproduction expense.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "postproduction expense" in
section 1711-D of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971, is amended to read:
Section 1711-D. Definitions.
The following words and phrases when used in this subarticle
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Postproduction expense." A postproduction expense of
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original content for a film as follows:
(1) The term includes traditional, emerging and new
work-flow techniques used in postproduction for any of the
following:
(i) Picture, sound and music editorial, rerecording
and mixing.
(ii) Visual effects.
(iii) Graphic design.
(iv) Original scoring.
(v) Animation.
(vi) Musical composition.
(vii) Mastering.
(viii) Dubbing.
(ix) The purchase of music rights if the following
apply:
(A) The purchase is from a resident of this
Commonwealth.
(B) The purchase is from an entity subject to
taxation in this Commonwealth and the transaction is
subject to taxation under Article III, IV or VI.
(2) The term does not include any of the following:
(i) Editing previously produced content for a film.
(ii) News or current affairs.
(iii) Talk shows.
(iv) Instructional videos.
(v) Content which contains obscene material or
performances as defined in 18 Pa.C.S. ยง 5903(b).
* * *
Section 2. This act shall take effect in 60 days.
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