Bill

Bill > H2828


MA H2828

Creating a pilot program to enhance economic and community development through live theatrical arts


summary

Introduced
03/29/2021
In Committee
04/07/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation to establish a tax credit program for live theater. Revenue.

AI Summary

This bill establishes a pilot program for a live theater tax credit in Massachusetts. The credit is available to live theater companies doing business with Massachusetts-based venues, companies, presenters, or producers. The credit can be claimed against state taxes and is intended to support the expansion of pre-Broadway, pre-off-Broadway, and national tour launches of live theater productions, as well as the development of long-running shows. The bill defines key terms like "eligible theater production," "production and performance expenditures," and "qualified production facility." It outlines the application and certification process, the credit amounts, and reporting requirements. The tax credit program is set to expire on January 1, 2026, unless a production has received initial certification prior to that date.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

No further action taken (on 01/03/2023)

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