Eligibility is determined by the type of post-production activity and whether the post-production expenses are incurred at a qualified post-production facility.

Eligible expenses for post-production activities include: picture, sound and music editorial; rerecording and mixing; visual effects; graphic design; original scoring; animation; musical composition; mastering; and dubbing.

Only expenses incurred at a qualified post-production facility, either as part of the total production activities of a film that qualifies for a tax credit or as a standalone post-production project, are eligible for the full 30% credit.

Qualified Facility Bonus: a 5% bump (from 25% to 30%) for post-production occurring at a qualified post-production facility. A list of qualified facilities is available on the Department of Community & Economic Development’s website.

Submit a complete application package with fee no sooner than 90 days prior to the start date of post-production in Pennsylvania.

The application fee is .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 within five business days of the end of each month.

Loan-out companies must register with the state.

The tax credit has a three year carry-forward.