DC - District of Columbia
Incentive:
• 10% - 35% Tax Rebate
Requirements:
• Minimum Spend: $250,000
• 35% on Qualified Production Expenditures that are Subject to Taxation in the District
• 21% on Qualified Production Expenditures Spent in the District of Columbia Not Subject to Taxation in the District
• 30% on Qualified Personnel Expenditures that are Subject to Taxation in the District
• 10% on Qualified Personnel Expenditures that are Not Subject to Taxation in the District
• 50% on Qualified Job Training Expenditures
• 25% of the Company's Base Infrastructure Investment
Program:
• Annual Funding Cap: None
• Loan-out Registration: No
• CPA Audit: No
• Screen Credit: Yes
• Sunset Date: None
• Applications must be submitted before beginning the Qualified Production.
Website: https://entertainment.dc.gov/service/film-tv-entertainment-Rebate-fund
Legislation: https://entertainment.dc.gov/sites/default/files/dc/sites/entertainment/service_content/attachments/DC%20Film%20TV%20and%20Ent%20Rebate%20Fund%20%28L21-0081%29.pdf
DC Office of Motion Picture & TV Development
1899 9th Street NE
Washington, DC 20018
(202) 727-6608
Herbert Niles
Associate Director
Herbert.niles@dc.gov
