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S.F. No. 2074 - Film Production Credit
Author: Senator Richard Cohen
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: April 21, 2015


This bill provides a refundable credit of 25 percent of qualifying expenditures directly related to film production in Minnesota, effective beginning in tax year 2015.  “Film” is defined under current law as a feature film, television or Internet pilot, program, series, documentary, music video, or television commercial, whether on film, video, or digital media.  Expenditures must be subject to tax in the state. “Production cost” is defined under current law as the cost of:

  • a story and scenario to be used for a film;
  • salaries of talent, management, and labor, including payments to personal services corporations for the services of a performing artist;
  • set construction and operations, wardrobe, accessories, and related services;
  • photography, sound synchronization, lighting, and related services;
  • editing and related services;
  • rental of facilities and equipment;
  • other direct costs of producing the film in accordance with generally accepted entertainment industry practice;
  • above-the-line talent fees for nonresident talent; or
  • costs incurred during postproduction.
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