Bill

Bill > H4020


SC H4020

SC H4020
Film incentives


summary

Introduced
02/23/2023
In Committee
04/06/2023
Crossed Over
04/06/2023
Passed
Dead
05/09/2024

Introduced Session

125th General Assembly

Bill Summary

A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-62-50, RELATING TO the TAX REBATE FOR certain motion picture production companies, SO AS To increase the annual limit, and by allowing the use of rebates for certain expenditures and expenses; AND BY REPEALING SECTION 12-62-60 RELATING TO DISTRIBUTION OF ADMISSIONS TAXES for REBATES TO MOTION PICTURE PRODUCTION COMPANIES and certain departmental expenses.

AI Summary

This bill amends Section 12-62-50 of the South Carolina Code of Laws to increase the annual limit on tax rebates for motion picture production companies from $10 million to $30 million. It also allows the Department of Revenue to rebate up to 30% of expenditures made by production companies in the state, as long as they have a minimum in-state expenditure of $1 million. The bill also repeals Section 12-62-60, which previously governed the distribution of admissions taxes for rebates to motion picture production companies and certain departmental expenses.

Committee Categories

Budget and Finance

Sponsors (16)

Last Action

Referred to Committee on Finance (on 04/06/2023)

Bill Topics

Macroeconomics
  • ‐ Industrial Policy
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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