PRODUCTION INCENTIVES

West Virginia

Type of Incentive:	Transferable tax credit (with 2-year carry forward, unlimited transfers/transferees)

Maximum Benefit:	27% of qualifying local spend and an additional 4% if ≥ 10 or more residents employed full time, for a maximum of 31%

Compensation and Project Caps/ Funding Per Year:	No per project cap; $10,000,000 annual funding

Project Criteria:	Minimum local spend = $25,000

Sunset/Review:	None

Application Considerations:	Submit initial application before production commences (response ≤ 30 days); applicant must begin principal photgraphy within 120 days of approval; submit final application with CPA report after final in-state spend

Loan-Out Company Considerations:	Currently none to note

Crew Base Considerations:	Crew directory available in print and online; most crew reside in the Charleston metro region with smaller bases in Huntington, Morgantown, and Wheeling

Film Commission:	West Virginia Film Office 90 MacCorkle Avenue, SW South Charleston, WV 25303 Pamela Haynes Director Phone: 866.6WV.FILM (698.3456) Fax: 304.558.1662

Additional Exemptions

Hotel Occupancy Tax Relief Available

Sales & Use Tax Relief for Productions Available For details, refer to the West Virginia Film Office.

Qualified Production Expenditures

In-State Vendors:	YES
Out-of-State Vendors:	NO (confirm with local Film Office)

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:	YES (see Loan-Out Company Considerations above; non-residents only qualify if they are paid through a locally-based business; withholding requirements must be met for payments to qualify)

Below-the-Line:	Residents:	YES
Below-the-Line:	Non-Residents:	YES (non-residents only qualify if they are paid through a locally-based business; withholding requirements must be met for payments to qualify)

* 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:	YES	Webisodes:	NO

Game Shows:	NO	Animation:	YES

Documentaries:	YES	Commercials:	YES (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)

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

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

* Please read the Qualified Nontraditional Programming Introduction & Assumptions.

Updated July 29, 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.