Qualified Production Expenditures


To qualify for a rebate award, an approved applicant must spend at least $250,000 in the District of Columbia on total qualified expenditures (“qualified production expenditures” plus “qualified personnel expenditures”). Definitions for “qualified production expenditures” and “qualified personnel expenditures” below:


“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 [see definition of “qualified personnel expenditure” below].

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

Purchase of tangible or intangible personal property or services related to:

  • production equipment
  • production software
  • postproduction work
  • postproduction equipment
  • postproduction software
  • set design
  • set construction
  • set operations
  • props
  • lighting
  • wardrobe and accessories
  • makeup and hairdressing
  • photography and sound synchronization, lighting and related services and materials
  • 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
  • catering
  • food and lodging
  • rental of facilities in the District and equipment used in the District
  • establishment of office space in the District
  • rental of soundstages or studios
  • music, if performed, composed, or recorded by a District musician or published by a person or company domiciled in the District
  • location fees and related services, excluding services provided by the District government
  • leasing of vehicles directly attributable to the production or distribution of a qualified production
  • transportation within the District of Columbia
  • any purchase or rental of equipment relating to the duplication or market distribution of any content created or produced in the District

Qualified Personnel Expenditures

Production expenditures made in the District of Columbia for a qualified production on cast and crew compensation. Compensation paid to both District of Columbia residents and out-of-state residents qualify for rebate awards.

· An expenditure made in the District of Columbia directly attributable to the preproduction, production, or postproduction of a qualified production and is a payment of wages, benefits, or fees to above-the-line or below-the-line crew members and includes a payment to a personal services corporation or professional employer organization for the services of qualified personnel as above-the-line or below-the-line crew members. There is a $500,000 cap applied to above-the-line compensation.

· Any other production expense made in the District that is approved by the OCTFME.