      |
** 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. |
| U.S. FEDERAL | |
Type of Incentive: |
Immediate deduction |
Maximum Benefit: |
100% of the production cost |
Compensation and Project Caps/ Funding Per Year: |
$15,000,000 |
Project Criteria: |
Production cost ≤ $15,000,000 ($20,000,000 if incurred in designated low-income areas); ≥ 75% of total compensation must be for services performed in the U.S. |
Sunset/Review: |
December 31, 2008 |
Updated June 13, 2007