On March 9, 2016 the District of Columbia Film Television and Entertainment Rebate Act of 2016 (D.C. Law 21-0081) was enacted. The new incentive rebate law institutes changes to the previous law.
Changes to the law include:
- The program has been renamed the “District of Columbia Film Television and Entertainment Rebate Fund.”
- The maximum allowable rebate for “qualified production expenditures taxable in the District” has been lowered from 42% to 35%.
- Establishes a maximum rebate of 10% for non-District resident qualified personnel expenditures.
- The definition of “qualified production expenditure” no longer includes “Development” or “Distribution” spending.
- Boxing and other “special events” that will be filmed or broadcast for national, international, or digital internet distribution will now qualify as a “qualified production expenditure.”
- A mandatory “Filmed in the District of Columbia” credit requirement has been added to the law.
- Caps the aggregate “above-the-line” cast and crew expenditures at $500,000 per project.
Below find an overview of the provisions of the new rebate law and click here to view a narrative version of the new law.
OCTFME DISTRICT OF COLUMBIA FILM TELEVISION AND ENTERTAINMENT REBATE FUND
The District of Columbia Film, Television and Entertainment Rebate Fund is administered by the Office of Cable Television, Film, Music and Entertainment (OCTFME) subject to the District of Columbia Film Television and Entertainment Fund Act of 2016 (D.C. Law 21-0081).
The goal of the Film DC Economic Incentive Fund Program is to encourage the use of the District of Columbia as a site for the production of film, television, interactive, and digital video content; support media industry infrastructure projects; and create opportunities for District residents to have access to creative economy jobs.
Subject to the availability of funds, the DC Film Television and Entertainment Rebate Fund may provide an eligible program awardee up to the following:
- 35% of the company’s qualified production expenditures that are subject to taxation in the District;
- 21% of the company’s qualified production expenditures that are not subject to taxation in the District;
- 30% of the company’s qualified personnel expenditures that are subject to taxation in the District;
- 10% of the company’s qualified personnel expenditures that are not subject to taxation in the District;
- 50% of the company’s qualified job training expenditures; and
- 25% of the company’s base infrastructure investment; provided the facility is used for purposes related to media production or postproduction activities.
To qualify, an approved applicant must spend at least $250,000 in the District of Columbia on qualified expenditures, and not delinquent in any tax obligation owed to the District of Columbia.Any questions regarding the new law should be directed to the Office of Cable Television, Film, Music and Entertainment Rebate Fund Administration team at FilmDC.Incentive@dc.gov or call (202) 727-6608.