Requires qualified production costs of a taxpayer that exceed $1,000,000 to be certified by an independent third-party certified public accountant to qualify for the tax credit. Increases the total amount of tax credits allowed in any given year from $50,000,000 to $60,000,000. Includes broadcast and streaming platform productions under the tax credit. Defines "streaming platform". Extends the sunset date for the tax credit to 1/1/2039. Makes conforming amendments. Effective 7/1/2050. (SD1)

Statutes affected:
SB732: 235-17
SB732 SD1: 235-17
Latest: 235-17