Requires productions to provide evidence of reasonable efforts to comply, rather than actually comply, with all applicable requirements to qualify for the motion picture, digital media, and film production income tax credit. Requires taxpayers be given notice and an opportunity to cure requirements for the motion picture, digital media, and film production income tax credit. Effective 6/30/3000. (HD1)

Statutes affected:
HB1314: 235-17
HB1314 HD1: 235-17
Latest: 235-17