Pennsylvania HB1400 amends the Tax Reform Code of 1971 to revise the entertainment production tax credit.

Pennsylvania HB1400 amends the Tax Reform Code of 1971 to revise the entertainment production tax credit. It requires adults expected to have direct contact with children during film production to submit materials consistent with state law for employees having contact with children. The Department of Revenue must establish application periods not exceeding 90 days and review applications based on specified criteria. The bill also imposes a penalty for taxpayers who fail to incur the agreed amount of qualified film production expenses or comply with the qualification requirements.

Pennsylvania HB1400 amends the Tax Reform Code of 1971 to revise the entertainment production tax credit.

Pennsylvania HB1400 amends the Tax Reform Code of 1971 to revise the entertainment production tax credit. It requires adults expected to have direct contact with children during film production to submit materials consistent with state law for employees having contact with children. The Department of Revenue must establish application periods not exceeding 90 days and review applications based on specified criteria. The bill also imposes a penalty for taxpayers who fail to incur the agreed amount of qualified film production expenses or comply with the qualification requirements.