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Qualified Production Expenditures

“Qualified production expenditure" means a development, preproduction, production, or postproduction expenditure made in the District that is:

  1. Directly attributable to the production or distribution of a qualified production;
  2. For the production or distribution of a qualified production;
  3. In accordance with generally accepted entertainment industry practices; and
  4. Not a qualified personnel expenditure.

Qualified production expenditures include, but are not limited to, the following:

  • Purchase of tangible or intangible personal property or services related to:
    • any purchase or rental of equipment relating to the duplication or market distribution of any content created or produced in the District
    • transportation within the District of Columbia
    • leasing of vehicles directly attributable to the production or distribution of a qualified production
    • location fees and related services, excluding services provided by the District government
    • music, if performed, composed, or recorded by a District musician or published by a person or company domiciled in the District
    • rental of soundstages or studios
    • establishment of office space in the District
    • rental of facilities in the District and equipment used in the District
    • food and lodging
    • catering
    • editing and related services, including film processing, transfers of film to tape or digital format, sound mixing, computer graphic services, special effects services, and animation services
    • photography and sound synchronization, lighting and related services and materials
    • makeup and hairdressing
    • wardrobe and accessories
    • lighting
    • props
    • set operations
    • set construction
    • set design
    • postproduction software
    • postproduction equipment
    • postproduction work
    • production software
    • production equipment
  • Salaries/wages:
    • payment of wages, benefits, or fees to any contractual or salaried employee, including above-the line crew such as producers, directors, writers, and actors, and below-the-line crew who are residents of the District, and excluding below-the-line crew who performs services in the District, including a payment to a personal services corporation or professional employer organization for the services of qualified personnel.
  • Any other production expense made in the District that is approved by the OCTFME.