1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in film production tax credit, further providing
11for limitations.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 1707-D(b) of the act of March 4, 1971 
15(P.L.6, No.2), known as the Tax Reform Code of 1971, amended 
16July 2, 2012 (P.L.751, No.85), is amended to read:

17Section 1707-D. Limitations.

18* * *

19(b) Individual limitations.--The following shall apply:

20(1) Except as set forth in paragraph (1.1), the 
21aggregate amount of film production tax credits awarded by
22the department under section 1703-D(d) to a taxpayer for a

1film may not exceed 25% of the qualified film production
2expenses to be incurred.

3(1.1) In addition to the tax credit under paragraph (1),
4a taxpayer is eligible for a credit in the amount of 5% of
5the qualified film production expenses incurred by the
6taxpayer if the taxpayer:

7(i) films a feature film, television film or
8television series, which is intended as programming for a
9national audience; and

10(ii) films in a qualified production facility which
11meets the minimum stage filming requirements.

12(2) A taxpayer that has received a grant under 12
13Pa.C.S. § 4106 (relating to approval) shall not be eligible
14for a film production tax credit under this act for the same
15film.

16(3) In addition to the other limitations provided under
17this subsection, a taxpayer that uses a qualified production
18facility that satisfies the criteria under subsection (c) for
19the production of a television series that is intended as
20programming for a national audience and whose primary purpose
21is the sale of commercial goods is subject to the following:

22(i) The taxpayer is eligible for an individual tax
23credit not to exceed of 1.5% of the maximum tax credit
24provided under this article.

25(ii) The taxpayer is not eligible for a tax credit
26under this article if the taxpayer received a tax credit
27under this article in at least three of the preceding
28five years.

29(iii) The taxpayer is not eligible for a tax credit
30under this article if the taxpayer is domiciled in this

1Commonwealth and incurred expenses in the production of
2the following:

3(A) A television commercial.

4(B) Employee community programs.

5(C) Public service announcements or programs.

6* * *

7Section 2. This act shall take effect in 60 days.