Bill

Bill > HB192


NM HB192

NM HB192
Film Tax Credits & Residency


summary

Introduced
01/18/2017
In Committee
01/20/2017
Crossed Over
Passed
Dead
03/18/2017

Introduced Session

2017 Regular Session

Bill Summary

AN ACT RELATING TO THE FILM PRODUCTION TAX CREDIT ACT; INCREASING AND INDEXING THE AGGREGATE AMOUNT OF CREDITS ALLOWED IN A FISCAL YEAR; REQUIRING THE TAXATION AND REVENUE DEPARTMENT TO PROMULGATE RULES REGARDING DETERMINING RESIDENCY.

AI Summary

This bill increases and indexes the aggregate amount of film production tax credits that can be authorized for payment in a fiscal year in New Mexico. It requires the Taxation and Revenue Department to promulgate rules for determining residency for the purposes of the Film Production Tax Credit Act. The bill applies to film production companies that commence principal photography on or after July 1, 2017, and the provisions take effect on July 1, 2017.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (2)

Last Action

[LD 4] Referred to House Taxation & Revenue (on 01/20/2017)

bill text


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