Requires productions to provide evidence of reasonable efforts to comply with all applicable requirements to qualify for the Motion Picture, Digital Media, and Film Production Income Tax Credit. Requires taxpayers be given notice of and an opportunity to cure requirements for the Motion Picture, Digital Media, and Film Production Income Tax Credit within thirty days of receiving the notice. Takes effect 1/1/2025. (CD1)

Statutes affected:
SB795: 235-17
SB795 SD2: 235-17
SB795 SD1: 235-17
SB795 HD1: 235-17
SB795 CD1: 235-17
Latest: 235-17