Michigan HB5991 amends the Michigan business tax act to restore and modify the film incentive credit for qualified productions.
Michigan HB5991 amends the Michigan business tax act to restore and modify the film incentive credit for qualified productions. The bill allows the Michigan film and digital media office to approve credits for qualified productions, including documentaries, nondocumentary productions, sound recordings, music sound designs, music scores, commercial still images, and digital interactive media. The credit is calculated based on production expenditures, probationary Michigan vendor expenditures, and personnel expenditures.
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