PRODUCTION INCENTIVES

Washington

Type of Incentive:	Cash rebate

Maximum Benefit:	30% of qualifying local spend

Compensation and Project Caps/ Funding Per Year:	$3,500,000 per year annual funding

Project Criteria:	Minimum local spend = $500,000 for feature films, $300,000 for television productions, $150,000 for commercials

Sunset/Review:	None (annual survey)

Application Considerations:	Submit application before production commences (response = 10-30 days)

Loan-Out Company Considerations:	Currently none to note

Crew Base Considerations:	2 deep statewide; crew directory available

Film Commission:	Washington Film Works 1218 Third Ave, Suite 1709 Seattle, WA 98101 Amy Dee Executive Director Phone: 206.264.0667 Fax: 206.382.4343

Additional Exemptions

Hotel Occupancy Tax Relief Available

Sales & Use Tax Relief for Productions Available

Qualified Production Expenditures

In-State Vendors:	YES
Out-of-State Vendors:	NO

Fringes Paid for Qualified Payroll:	YES

Taxes Paid for Qualified Payroll:	YES

* Please read the Qualified Production Expenditures Introduction & Assumptions.

Qualified Compensation Expenditures

Above-the-Line:	Residents:	YES
Above-the-Line:	Non-Residents:	NO

Below-the-Line:	Residents:	YES
Below-the-Line:	Non-Residents:	NO

* Please read the Qualified Compensation Expenditures Introduction & Assumptions.

Nontraditional Programming

Talk Shows:	NO (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)	News:	NO (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)

Reality Shows:	NO	Webisodes:	POSSIBLE (call Film Office for review)

Game Shows:	NO (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)	Animation:	NO

Documentaries:	POSSIBLE (call Film Office for review)	Commercials:	YES (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)

Industrials:	NO (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)	Music Videos:	NO

Sporting Events:	NO (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)	Interactive Media/ Video Games:	NO (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)

* Please read the Qualified Nontraditional Programming Introduction & Assumptions.

Updated June 7, 2010
For more specific information, please contact the EP Production Incentives Group.

NOTE: These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact the EP Production Incentives Group or your legal or tax advisors to confirm any laws or the effect of incentives on your project.