2009 Regular Session


File Code: Taxes - Income Crossfiled with: SENATE BILL 596
Sponsored By:
Delegates Hixson, Griffith, Bohanan, Cardin, G. Clagett, Doory, George, Guzzone, Ivey, Olszewski, Pena-Melnyk, Rice, Ross, Stukes, F. Turner, and Walker
Income Tax - Film Production Activity Credit


Allowing a qualified film production entity to claim a credit against the State income tax for specified costs incurred for film production activities; repealing the Film Production Rebate Program; requiring the Department of Business and Economic Development to administer the credit; requiring that the estimated total direct costs incurred in the State exceed $500,000; providing that the total direct costs may not include wages that exceed $1,000,000; applying the Act to taxable years beginning after 2008; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
First Reading Ways and Means & Economic Matters
Hearing 3/24 at 1:00 p.m. (Ways and Means)
Senate Action
No Action

Sponsored by:

Delegate Sheila E. Hixson, District 20
Delegate John L. Bohanan, Jr., District 29B
Delegate Jon S. Cardin, District 11
Delegate Galen R. Clagett, District 3A
Delegate Ann Marie Doory, District 43
Delegate Ron George, District 30
Delegate Melony G. Griffith, District 25
Delegate Guy Guzzone, District 13
Delegate Jolene Ivey, District 47
Delegate John A. Olszewski, Jr., District 6
Delegate Joseline A. Pena-Melnyk, District 21
Delegate Craig L. Rice, District 15
Delegate Justin D. Ross, District 22
Delegate Melvin L. Stukes, District 44
Delegate Frank S. Turner, District 13
Delegate Jay Walker, District 26

Bill indexed under the following Subjects:

Art, Music and Cultural Affairs -see also- Museums; Theaters
Auditors and Audits
Business and Economic Development, Department of
Commerce and Business -see also- Dealers; Elec. Comm.; etc
Income Tax
Motion Pictures
Revenue and Taxes -see also- Dev Fees & Taxes; specific tax.
Rules and Regulations
Tax Credits -see also- Circuit Breaker

Bill affects the following Statutes:

Economic Development
( 4-401 , 4-402 , 4-403 , 4-404 , 4-405 , 4-406 , 4-407 )
Tax - General
( 10-728 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered