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Bill > H0251


FL H0251

FL H0251
Entertainment Industry Tax Credit Program


summary

Introduced
01/18/2023
In Committee
01/25/2023
Crossed Over
Passed
Dead
05/05/2023

Introduced Session

2023 Regular Session

Bill Summary

Creates Florida First Production Partnership Program within DEO; provides tax credit award for entertainment industry projects; provides eligibility & application requirements; provides for liability & penalties on applicant that submits fraudulent information; authorizes transfer of tax credits; authorizes certified project to relinquish tax credits to DOR in exchange for certain payments; provides for expiration of program on specified date.

AI Summary

This bill creates the Florida First Production Partnership Program within the Department of Economic Opportunity (DEO). The program provides tax credit awards for entertainment industry projects, including film, television, and digital media projects, that meet certain eligibility requirements such as receiving a local inducement, having projected qualified expenditures above a certain threshold, and employing at least 60% Florida residents. The bill outlines the application process, criteria for determining project scores, verification process, and rules around marketing and tourism requirements, fraud, transfer of tax credits, and relinquishment of tax credits. The bill also specifies the annual allocation of tax credits for the program, which expires on June 30, 2027.

Committee Categories

Business and Industry

Sponsors (20)

Last Action

Died in Regulatory Reform & Economic Development Subcommittee (on 05/05/2023)

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