Maryland Film Production Activity Tax Credit program

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The Maryland Film Production Activity Tax Credit program is a state incentive initiative that offers tax credits to attract and support film and television productions in Maryland.

All labels observed (1)

How this entity was disambiguated

Statements (41)

Predicate Object
instanceOf film and television production tax credit ⓘ
state tax incentive program ⓘ
administeredBy Maryland Department of Commerce ⓘ
appliesToJurisdiction State of Maryland ⓘ
linked to: Maryland
beneficiary qualified film production companies ⓘ
qualified television production companies ⓘ
benefitForm tax credit against Maryland state income tax ⓘ
country United States ⓘ
coversCostType qualified direct production expenditures in Maryland ⓘ
qualified wages paid in Maryland ⓘ
eligibilityCriterion minimum qualified production expenditure threshold in Maryland ⓘ
production must apply and be certified by the Maryland Department of Commerce ⓘ
production must conduct principal photography in Maryland ⓘ
eligibleProductionType commercials ⓘ
feature films ⓘ
television movies ⓘ
television pilots ⓘ
television series ⓘ
evaluationCriterion amount of qualified in-state spending generated ⓘ
number of Maryland jobs supported or created ⓘ
overall economic impact on Maryland’s economy ⓘ
fundingMechanism annual statewide tax credit allocation cap set by Maryland law ⓘ
geographicFocus on-location production in Maryland communities ⓘ
incentiveType refundable income tax credit ⓘ
industry film industry ⓘ
television industry ⓘ
legalBasis Maryland state statute authorizing film production activity tax credits ⓘ
monitoredBy Maryland Department of Commerce Office of Film and Digital Media ⓘ
policyGoal enhancement of Maryland’s visibility as a filming location ⓘ
growth of Maryland’s film and television industry ⓘ
increased in-state spending by film and television productions ⓘ
job creation in Maryland ⓘ
purpose to attract film and television productions to Maryland ⓘ
to promote economic development through screen production ⓘ
to support film and television production activity in Maryland ⓘ
requires execution of a tax credit certification agreement ⓘ
submission of detailed production budgets and schedules ⓘ
verification of qualified expenditures ⓘ
sector creative industries ⓘ
supports use of Maryland-based cast and crew ⓘ
use of Maryland-based vendors and service providers ⓘ

How these facts were elicited

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Maryland Film Office → hasPart → Maryland Film Production Activity Tax Credit program ⓘ