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Production Incentives Map Of the World
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Recent News & Updates
January 24, 2012
EP Sponsored Women in Film (WIF) in Park City 2012

January 16, 2012
EP Incentive Solutions Update Available

January 13, 2012
EP Incentive Solutions Update Available

January 11, 2012
W-2 Hotline Now Active

December 8, 2011
Joseph Chianese Moderated 411 Publishing Webinar on Post Production Incentives

PRODUCTION INCENTIVES

NEWSLETTER - November 2009


  • Tools for 2009
  • What's New at EP?
  • Updates by Jurisdiction
  • Maximize Your Incentives with EP
  • Upcoming Appearances

Tools for 2009

2009, 2nd Edition of The Essential GuideThe Essential Guide to U.S. & International Production Incentives, 2009, 2nd Edition, edited by Joseph Chianese, Marco Cordova, and Barbara Rosenfeld, is now available. Contact our group to order your copy at no charge. The 2nd Edition features a new programming matrix (for U.S. and Canada only) to help distinguish what types of projects qualify for each jurisdiction offering a film incentive.

Monthly Production Incentives Email Updates Archive of previous newsletters is now available. Click here to sign up for our newsletter.

Follow the EP Production Incentives Group on Twitter for instant updates on incentives and events at www.twitter.com/filmincentives.

Recent Updates, as of November 3, 2009, have been posted to the website.

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What's New at EP

EP Incentive Solutions and New Website  
Introducing EP Incentive Solutions, our comprehensive suite of service offerings covering all aspects of the production incentives arena. The expert service you have come to depend upon from the EP team has now been taken one step further with the release of a totally revamped website. Visit www.epincentivesolutions.com for the most up-to-date incentives information, including a new extensive glossary covering types of incentives, eligibility criteria, benefit limits and other key issues to consider.
 
Even more exciting is our brand new incentives comparison tool. Directly from our website you may now select up to three U.S. or international jurisdictions and with the click of a button compare the type of incentives, benefits, caps, eligibility criteria, sunset dates, application considerations, loan-out company considerations, and crew base considerations offered to U.S. producers.You can also compare qualified expenditures in general and qualified compensation for U.S. film incentives.Lastly, compare what type of nontraditional programming qualifies for each U.S. jurisdiction offering an incentive.

New Incentives Site

EPPS Preferred Vendor List
Preferred vendor lists are now available for EPPS Purchasing, Inc., which provides production equipment and supplies, at competitive rates, in certain states to help maximize your production incentives. Please contact Marco Cordova at 818.955.6278 regarding our EPPS Purchasing, Inc., services.

Want to be a preferred EPPS Purchasing, Inc., vendor? Please contact Mary Ann McBride at 412.956.7325 for more information.

EP Incentive Solutions
Please contact EP's production incentives specialists by email or by phone at 818.955.6216 if you have any questions regarding your next production. We can help you budget your next production and find the most beneficial incentives at no charge. We also provide fee-based services for production incentives administration, finance facilitation, corporate-structure planning, and agreed-upon consulting projects. Visit our Services section for more information and contact information for our EP Incentive Solutions specialists.

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Updates by Jurisdiction

U.S. Updates
For more information on incentives in each state, visit the U.S. Overview on our website and
click on the state of interest.

CALIFORNIA - Los Angeles
The City Council adopted recommendations from Councilman Richard Alarcon's proposed package of incentives to reduce the costs of filming in Los Angeles (see File No. 08-1783, ABC news article, LA Times news article).
 
FLORIDA
A representative of the Metro Orlando Economic Development Commission is hoping to see legislation introduced to convert the film and digital-media incentives to tax credits, so as to compete more effectively with other states (see news article).

HAWAII
Tax Information Release 2009-05 contains revised proposed administrative rules that will be submitted to the Governor for approval and formal adoption. These rules contain a safe harbor for production companies utilizing loan-out companies, as well as requirements for independent certification of production costs and on-set/on-location access. The latter two requirements are voluntary pending adoption of formal rules. (The release is available on the Film Office website.)

IOWA
Governor Culver issued a statement regarding the preliminary review of the tax credit program completed by Clifton Gunderson LLP. Attorney General Tom Miller issued a statement regarding the current criminal investigation and his Office's intention to recover "tax credits or funds obtained illegally or not in compliance with the Film Office statute." In the meantime, Culver appointed Fred Hubbell as Interim Director of Economic Development with directions not to proceed with the program until the legislation ensures an effective investment for the state's economic development and "real" job creation for Iowans, with proper controls and oversight.
 
KENTUCKY
Governor Beshear announced the appointment of Nina Clooney to chair the Kentucky Film Commission (see news article).
 
LOUISIANA - Baton Rouge
The Baton Rouge Film Commission is willing to provide cash incentives on a case-by-case basis to compete with other parishes in attracting major film projects with the potential to train needed crew (see news article).
 
MASSACHUSETTS
An ad hoc revenue subcommittee is analyzing the state's many tax credits, exemptions and incentives in preparation for another round of budget cuts. While there is strong support for the film incentive, critics are pushing a bill to revive a cap on credits of $7 million per picture. (See news article.)

MICHIGAN
Governor Granholm signed the budget bill (SB 245) without any changes to the film incentive. Another bill, passed by the Senate and sent to the House Taxation Committee (SB 838), would reduce the direct production expenditure credit to 39% in core communities (37% elsewhere), and cap compensation at $1 million (including compensation paid to producers). Amongst other changes, the bill would increase the infrastructure credit to 32% and impose an annual cap on the credit for qualified commercials at $15 million.

MINNESOTA
The Iron Range Resources Board approved a $150,000 grant to the Minnesota Film and TV Board to be used as a rebate for local expenditures if "The Convincer" is filmed in the area. (See news article.)

MISSOURI
Film Commissioner Jerry Jones is seeking support to increase the film incentive program benefits amidst competing budgetary demands. (See news article.)
 
NEW MEXICO
The state has implemented a reporting requirement for the film tax credit program, and the Film Office will now be required to obtain and submit production expenditure information on an aggregate basis (to protect proprietary information). A specialized unit in the Taxation and Revenue Department has been established to review and process film credit submissions, to be supervised by MaryAnn Fernandez. (See press release and news article.)

NEW YORK - New York
The Department of Citywide Administrative Services (DCAS) has proposed to charge $3,200 for the ability to film or photograph in its buildings. In addition, DCAS has proposed a requirement that filming permits be obtained 7-days in advance. (See news article.)
 
NEW YORK - Buffalo
The Buffalo Economic Renaissance Corp. approved an incentive valued at $30,000 in "modest accommodations" for preproduction for a new film to be shot in the area (see news article).

NORTH CAROLINA
Entertainment Partners worked with the Film Office and Department of Revenue to design sample calculations of the new 25% "alternative credit."

PENNSYLVANIA
A new budget agreement has been signed by the Governor, which caps the film production tax credit annual funding at $42,000,000 for the 2009-2010 fiscal year and at $60,000,000 for the 2010-2011 fiscal year (see news article).


International Updates

For more information on incentives around the world, visit the International Overview page on our website and click on the region or country of interest.

AUSTRALIA
The Government is expected to review the current incentive program for foreign filmmakers next year, and an effort is underway to enhance those incentives (see news article).

AUSTRIA
The Government has backed a new production incentive, similar to the German Federal Film Fund. The volume of the fund has not yet been determined but is expected to be at least €10,000,000 a year (approx. US$14,800,000). (See news article.)

BRAZIL - Rio de Janeiro
A 5% rebate for local spend has been introduced for local production companies working with foreign producers. In addition, there is a R$3 million annual credit line available for foreign productions "with great potential to promote Rio de Janeiro." Finally, Steve Solot, former MPA executive responsible for the Latin America region, has been appointed CEO of the new Rio Film Commission. (See L.A. Times news article, Variety news article, and press release.)

CANADA - British Columbia
The British Columbia film industry is in ongoing talks with Government about potential enhancements to the provincial incentives (see news article).

CANADA - Ontario
The Ministry of Finance released a Bulletin providing additional details about the Government's announcement regarding an expansion of the base of the production service tax credit to include both labor and non-labor related expenditures. The proposed enhancements will be implemented through amendments to the Taxation Act, 2007 (Ontario) which, when enacted, will be retroactive for all qualifying production expenditures incurred after June 30, 2009. (See news article.)

CZECH REPUBLIC
A 20% refund has been included in the Government's new budget for qualifying film productions, pending Parliamentary and EC approval. The program is expected to provide approximately US$23 million, on a first-come, first-serve basis starting in January, with a local filming requirement and a "culture" points test. (See Variety news article and Radio Praha news article.)

GEORGIA
Culture Minister, Nicolas Rurau, is preparing a tax incentive for local film productions that would provide for rebates of 25% with a cap of $1,000,000 (see news article).
 
GERMANY
Bernd Neumann, Federal Commissioner for Culture and the Media, announced that the German Federal Film Fund (DFFF) has been extended through December 31, 2012.

KENYA
The Film Commission has tabled its ambitious slate of incentives for foreign film, including a 25% rebate due to other fiscal priorities (see news article).

PHILIPPINES
According to recent trade papers, the Film Development Council of the Philippines has introduced two incentive packages for foreign filmmakers. The program includes discounts on petrol providers, hotels, equipment providers, post-production houses, airlines or shipping lines, and relief from Customs duties (see news article).

SOUTH KOREA - Busan
According to an article in the Hollywood Reporter, a cash discount of up to 30% is available for film companies who work with the Busan Film Commission (see news article).

SOUTH KOREA - Seoul
The Seoul Film Commission revised its guidelines for the 25% cash rebate, which now provide that 50% of the production cost-support can be obtained once commencement of local principal photography is confirmed. (see JoongAng Daily news article and Variety news article). 

SPAIN - Valencia
Variety and Screen Daily report that a fund of €18,000,000 is available for qualifying production rebates through 2011 (roughly US$5,700,000 is available for the balance of 2009). The rebate is calculated at 16% of qualifying local spend, increasing to 20% if the local spend is greater than US$17.1 million in 12 months. There are both project and compensation caps (EU cast and crew members). Projects must pass a culture test based on a points system.

THAILAND
The Film Office's Office of Tourism Development has sent the film industry coordination committee (chaired by the Prime Minister) a proposed film production incentive package. The package is said to include a VAT refund on foreign productions shooting locally, and a zero tax on the earnings of cast and crew working locally. There are still content review criteria and prohibitions. (See news article.)

UNITED KINGDOM
A lobbying effort is underway to extend the film tax relief to the video game industry (see news article).

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Maximizing Your Incentives with EP

Entertainment Partners has purchased Workers' Compensation policies from local brokers throughout the United States to help maximize your production incentives! Listed below are those production incentives states where EP currently has a local policy.

  • Florida
  • Hawaii
  • Illinois
  • Louisiana
  • Mississippi
  • New Jersey
  • New Mexico
  • Pennsylvania
  • Texas

More policies to be announced soon!

EP Incentive StatesEntertainment Partners has an office in each of the following states to help maximize your production incentives (more to open soon!):

  • California
  • Connecticut
  • Florida
  • Georgia *
  • Illinois
  • Louisiana **
  • Michigan ***
  • Massachusetts
  • New Mexico ****
  • New York
  • Pennsylvania *****
  • South Carolina
  • Utah



* EP and EPPS Purchasing, Inc., have a full-time Account Representative in Georgia to help maximize your production incentives benefits. Please contact Karen Sortor at 678.690.8469 for more information regarding our services in Georgia.

** EP and EPPS Purchasing, Inc. have full-time employees working in our Jefferson Parish office to help maximize your production incentives.  Please contact Ryan Broussard at 504.296.2502 for more information regarding our services in Louisiana.

*** EP and EPPS Purchasing, Inc. have an office at The Ford Building in Detroit to help maximize your production incentives.  Please contact Blane Hailemichael at 313.573.0018 for more information regarding our services in Michigan.

**** EP and EPPS Purchasing, Inc., have an office at Albuquerque Studios. EP provides super loan-out services in New Mexico to help maximize your production incentives. For more information contact the EP Production Incentives Group.

***** EP and EPPS Purchasing, Inc., have a full-time Account Representative in Pennsylvania to help maximize your production incentive benefits. Please contact Mary Ann McBride at 412.956.7325 for more information regarding our services in Pennsylvania.

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Upcoming Appearances

411 Publishing Webinar Series
"Spotlight on Georgia, Michigan, and New Mexico"

November 18, 2009, at 11:00 am (Pacific)
Joseph Chianese will moderate this webinar presented by 411 Publishing and Variety.com in partnership with the Producers Guild of America. Representatives from Georgia, Michigan, and New Mexico will give an overview on what type of production incentives they have to offer, as well as commentary on their locations and infrastructure which will help producers meet their budgets and create the best looking film possible from a location stand-point.

Please visit the Happenings section of our website for updates.

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DISCLAIMER: These newsletter materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and therefore this information may have been revised. Please contact your legal or tax advisors to confirm any laws or the effect of incentives on your project. For updates and more information, please visit the Jurisdictions section of our website.
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