At least 60% of the production's total production expenses, including pre-production, production, and post-production, must be incurred in Pennsylvania.

Stage Bonus: a 5% bump for productions meet the minimum stage filming requirements, explained in detail below.

Productions with Pennsylvania expenses of less than $30,000,000 must: build at least one set at a qualified production facility; shoot for a minimum of ten days at a qualified production facility; and spend or incur a minimum of $1,500,000 in direct expenditures related to the use or rental of tangible property or for the performance of services provided by a qualified production facility.

Productions with Pennsylvania expenses of $30,000,000 or more must: build at least two sets at a qualified production facility; shoot for a minimum of 15 days at a qualified production facility; and spend or incur a minimum of $5,000,000 in direct expenditures related to the use or rental of tangible property at or for the performance of services provided by a qualified production facility.

Requirements of a qualified production facility can be found on the Pennsylvania Film Office’s website.

Submit a complete application package with fee no sooner than 90 days prior to the start date of principal photography in Pennsylvania. Application packages consist of a completed Film Tax Credit Application, budget top sheet, verifiable documentation that 70% of financing has been secured and the remaining 30% will be in place prior to principal photography, script copy, and Pennsylvania’s “Single Application” available on the Department of Community & Economic Development’s website.

The application fee is 0.2% of the anticipated amount of credits, not to exceed $10,000. This fee is waived for productions with budgets of $1,000,000 or below.

Application review occurs during one of the following 90-day periods: July 1 through September 30; October 1 through December 31; January 1 through March 31; or April 1 through June 30.

*There is a compensation cap of $15,000,000 in aggregate payments for principal actors, whether directly or through a loan-out company.

The project cap is 20% of the annual cap at the time of application.

Monthly reports are required and due within five business days at the end of each month.

Loan-out companies must register with the state.

Certain LLCs may be required to withhold.

The tax credit has a three year carry-forward.