PRINTER'S NO. 3606
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2464
Session of
2018
INTRODUCED BY BRIGGS, MURT AND DALEY, JUNE 5, 2018
REFERRED TO COMMITTEE ON FINANCE, JUNE 5, 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
original content for a film as follows:
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