Wednesday, January 30, 2008

Wisconsin’s Film Tax Credits – What is Not Eligible.

If a production company plans to apply for accreditation of a production from the Wisconsin Department of Commerce, it should first consider whether the credits are available for the project. The Wisconsin film tax credits are available to accredited productions. Certain types of productions are specifically excluded from being eligible for the credits. Under the Wisconsin Statutes, accredited productions do not include:

(1) news, current events, or public programming or a program that includes weather or market reports (ex. Fox News, CNN, Weather Channel, etc.)

(2) talk shows (ex. Oprah, Tyra Banks)

(3) questionnaire or contest shows (ex. Deal or No Deal, American Gladiators)

(4) sports events or activities (ex. Packers vs. Giants, The Highland Games)

(5) gala presentations or awards shows (ex. Golden Globes, Emmys, Oscars)

(6) productions that solicits funds (ex. PBS fundraisers)

(7) “a production for which the production company is required under 18 USC 2257 to maintain records with respect to a performer portrayed in a single media or multimedia program,” the statutory reference applies to the adult film industry. (Presumably the Wisconsin legislature did not want to be viewed as making tax benefits available to adult filmmakers.)

(8) a production produced primarily for industrial, corporate or institutional purposes. (ex. Training videos)

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