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Production Incentives

The DGA, along with a coalition of entertainment industry partners, has worked for the past eleven years to secure legislation at the federal, state, and local level to help keep film and television production in the United States.

In 2004, at the federal level, the DGA achieved a big victory with the enactment of Section 181 of the Internal Revenue Code which provides an incentive for domestic film and television productions. Then in 2008 this provision was significantly modified to cover a wider range of domestic productions.

The revised legislation expands the program by applying the tax incentive to the first $15 million of all films and television productions in the United States, not just productions whose total costs do not exceed a $15 million cap, as in the original legislation. This restriction limited the films that could benefit and made the program more difficult to use.

While the initial extension of 181 expired at the end of 2009, Congress has renewed and extended the provision again to cover qualifying productions for all of 2010 through December 31, 2011.

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Contact

For more information, please contact:

Kathy Garmezy - Associate Executive Director for Government and International Affairs

Libby Buchanan - Assistant to Kathy Garmezy 310-289-5358
libbyb@dga.org

Film Commissions

A resource list with website links to film commission information across the map.

An Economic Report on the California Film and TV Tax Credit Program