Bill > HB1775

This bill proposes significant changes to Pennsylvania's tax credit programs for entertainment and creative industries, primarily expanding and restructuring film, video game, and creative professional tax credits. The bill increases the annual tax credit cap for film production from $100 million to $400 million and introduces a more nuanced credit structure that offers higher percentages (30-35%) based on production budget size. It also adds stackable credits for productions that hire local Pennsylvania employees, display state tourism logos, or film in specific counties. A new provision reserves 15% of annual credits (minimum $60 million) for Pennsylvania-based productions with budgets under $5 million. The bill introduces a $10 million pilot program starting in 2026 to provide tax credits up to $150,000 annually for creative professionals who commit to Pennsylvania-based media projects for at least three years. Additionally, it mandates annual audits by the Auditor General to verify tax credit compliance, requires the Department of Revenue to develop a public dashboard tracking tax credit usage and economic impact, and includes provisions for video game production credits. The changes aim to attract and retain film, television, digital media, and creative professionals in Pennsylvania by offering more competitive and flexible tax incentives.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1775