Bill > HB1400

This bill modifies Pennsylvania's film production tax credit program by adding new requirements and penalties related to child employment in film productions. Specifically, the bill mandates that any adult working on a film production who is reasonably expected to have direct contact with children must submit background check materials consistent with child protection laws, but only if children are employed in the production. The bill also requires the Department of Revenue to review and evaluate film production tax credit applications with specific consideration of the anticipated number of employees under 18 years of age. Additionally, the bill expands penalty provisions, allowing the Commonwealth to require repayment of film production tax credits if a taxpayer either fails to incur the agreed-upon qualified film production expenses or fails to comply with the new child employment background check requirements. These changes aim to enhance child safety and accountability in film production tax credit applications, with the provisions set to take effect 180 days after the bill's enactment.

Justice

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1400