This bill amends the Tax Reform Code of 1971, specifically focusing on the entertainment production tax credit. It introduces new qualifications for individuals involved in film production, requiring any adult who is expected to have direct contact with children during the production to submit materials consistent with Pennsylvania law regarding employees having contact with children. Additionally, the bill mandates that the Department of Revenue establish application periods for tax credits, which should not exceed 90 days, and includes a new criterion for evaluation based on the anticipated number of employees under 18 years of age.

Furthermore, the bill revises the penalty provisions for taxpayers claiming the film production tax credit. It specifies that taxpayers must repay the claimed credit if they either fail to incur the agreed-upon qualified film production expenses or do not comply with the new qualification requirements related to child contact. This amendment aims to enhance the oversight and accountability of film productions involving minors, ensuring compliance with child safety regulations. The act is set to take effect in 180 days.

Statutes/Laws affected:
Printer's No. 1608 (May 06, 2025): P.L.6, No.2