At least 60% of the production's total production expenses, including pre-production, production, and post-production, must be incurred in Pennsylvania.

Stage Bonus: A 5% bump for productions meet the minimum stage filming requirements, explained in detail below.

To qualify, productions with less than $30,000,000 in in-state expenses must:
     • Build at least one set at a Qualified Production Facility (QPF),
     • Shoot at the QPF for a minimum of 10 days,
     • AND spend at least $1,500,000 on direct QPF-related goods or services.

Productions with $30,000,000 or more in Pennsylvania expenses must:
     • Build at least two sets at a QPF,
     • Shoot for a minimum of 15 days at the QPF,
     • AND spend at least $5,000,000 on QPF-related goods or services.

A list of Qualified Production Facilities can be found here.

Requirements of a qualified production facility can be found on the Pennsylvania Film Office’s website.

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

Application packages consist of:
     • A completed Film Tax Credit Application
     • A budget top sheet
     • Verifiable documentation that 70% of financing has been secured and the 
        remaining 30% will be in place prior to principal photography
     • A script or treatment
     • Pennsylvania’s “Single Application for Assistance,” available through 
        the Department of Community & Economic Development (DCED)

The application fee is 0.2% 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.

Applications are reviewed during one of four quarterly cycles:
     • July 1–September 30
     • October 1–December 31
     • January 1–March 31
     • April 1–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 and due within five business days at the end of each month.

Loan-out companies must register with the state.

Certain LLCs may be required to withhold.

The tax credit has a three year carry-forward.