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District of Columbia Code Division I. Government of District. § 2-1204.11. Film, Television and Entertainment Rebate Fund.

Current as of January 01, 2024 | Updated by FindLaw Staff

(a)(1) There is established as a special fund the Film, Television and Entertainment Rebate Fund (“Fund”). The Fund shall appear as a separate program line within the budget of the Office of Cable Television, Film, Music, and Entertainment. The Fund shall be funded by annual appropriations.

(2)(A) The money deposited into the Fund, and interest earned, shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.

(B) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.

(b) Subject to §§ 2-1204.11a, 2-1204.11c, and 2-1204.12 and subject to the availability of funds, the Mayor may provide to an eligible production company, as an incentive for the production of movies, television shows, or other video productions in the District, a payment up to the following:

(1) The sum of 35% of the company's qualified production expenditures that are subject to taxation in the District;

(2) The sum of 21% of the company's qualified production expenditures that are not subject to taxation in the District;

(3) The sum of 30% of the company's qualified personnel expenditures that are subject to taxation in the District;

(3A) The sum of 10% of the company's qualified personnel expenditures that are not subject to taxation in the District; and

(4) The sum of 50% of the company's qualified job training expenditures;

(5) Repealed.

(c) Subject to §§ 2-1204.11b, 2-1204.11c, 2-1204.12 and subject to the availability of funds, the Mayor may provide to an applicant, as an incentive for the creation of production and postproduction facilities in the District, a payment of up to 25% of the taxpayer's base infrastructure investment; provided, that if all or a portion of the base infrastructure investment is in a facility that may be used for purposes unrelated to production or postproduction activities, then the base infrastructure investment shall be eligible for the up to 25% payment only if the Mayor determines that the facility will support and be necessary to secure production or postproduction activity.

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Cite this article: FindLaw.com - District of Columbia Code Division I. Government of District. § 2-1204.11. Film, Television and Entertainment Rebate Fund. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-i-government-of-district/dc-code-sect-2-1204-11.html

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