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Qualified Production Expenditures

“Qualified production expenditure" means a development, preproduction, production, or postproduction expenditure made in the District that is:

  1. 1) Directly attributable to the production or distribution of a qualified production;
  2. 2) For the production or distribution of a qualified production;
  3. 3) In accordance with generally accepted entertainment industry practices; and
  4. 4) Not a qualified personnel expenditure. 

Qualified production expenditures include, but are not limited to, the following:

  • • Purchase of tangible or intangible personal property or services related to:
    • o production equipment
    • o production software
    • o postproduction work
    • o postproduction equipment
    • o postproduction software
    • o set design
    • o set construction
    • o set operations
    • o props
    • o lighting
    • o wardrobe and accessories
    • o makeup and hairdressing
    • o photography and sound synchronization, lighting and related services and materials
    • o editing and related services, including film processing, transfers of film to tape or digital format, sound mixing, computer graphic services, special effects services, and animation services
    • o catering
    • o food and lodging
    • o rental of facilities in the District and equipment used in the District
    • o establishment of office space in the District
    • o rental of soundstages or studios
    • o music, if performed, composed, or recorded by a District musician or published by a person or company domiciled in the District
    • o location fees and related services, excluding services provided by the District government
    • o leasing of vehicles directly attributable to the production or distribution of a qualified production
    • o transportation within the District of Columbia
    • o any purchase or rental of equipment relating to the duplication or market distribution of any content created or produced in the District


    • • Qualified Personnel Expenditures: Salaries/Wages/Compensation:
      • o An expenditure made in the District of Columbia directly attributable to the preproduction, production, or postproduction of a qualified production and is a payment of wages, benefits, or fees to above-the-line or below-the-line crew members and includes a payment to a personal services corporation or professional employer organization for the services of qualified personnel as above-the-line or below-the-line crew members. There is a $ 500,000 cap applied to above-the-line compensation.


    • • Any other production expense made in the District that is approved by the OCTFME.