Bill
Bill > H2910
summary
Introduced
03/29/2021
03/29/2021
In Committee
03/17/2022
03/17/2022
Crossed Over
Passed
Dead
12/31/2022
12/31/2022
Introduced Session
192nd General Court
Bill Summary
Relative to COVID-19 impacts on film production and the film production tax credit. Revenue.
AI Summary
This bill aims to address the impact of COVID-19 on film production in the Commonwealth of Massachusetts. The key provisions include:
1. Defining "Force Majeure" to include events beyond the control of the qualified taxpayer, such as pandemics, diseases, and government regulations, which can disrupt film production.
2. Allowing the Massachusetts Film Office to grant extensions if a qualified production is unable to complete production within a 12-month period or incurs related eligible hiatus production costs, or if there is a delay in the issuance of a credit certification due to a Force Majeure event.
3. Directing the Department of Revenue to promulgate regulations necessary to implement the changes introduced by this bill.
The overall purpose of this bill is to provide flexibility and support for film productions in Massachusetts that have been impacted by the COVID-19 pandemic and other unforeseen circumstances beyond their control.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
No further action taken (on 01/03/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/192/H2910 |
| Bill | https://malegislature.gov/Bills/192/H2910.pdf |
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