Delaware HB237 amends the Delaware Entertainment Job Act to provide a tax credit for qualified production activities in the state.
Delaware HB237 amends Title 30 of the Delaware Code to modify the Delaware Entertainment Job Act. The bill provides a tax credit for qualified production activities in the state, including media projects and digital interactive entertainment. To be eligible, a qualified company must demonstrate expenditures greater than $500,000 during the tax year. The Delaware Motion Picture and Television Development Commission administers the credit, which is equal to 30% of qualified expenditures.
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