DC FILM, TELEVISION AND ENTERTAINMENT REBATE FUND OVERVIEW

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QUALIFICATION INQUIRY

Production Rebate

Under the DC Film, Television and Entertainment Rebate Fund a qualified production includes motion picture, television, or video content created in whole or in part in the District, intended for nationwide distribution or exhibition by any means, including by motion picture, documentary,

television programming, commercials, or internet video production and includes a trailer, pilot, or any video teaser associated with a qualified production. A motion picture film production shall include digital interactive media production. The term "qualified production" does not include

production that:

  • Consists primarily of televised news or current events;
  • Consists primarily of a live sporting event, except boxing;
  • Consists primarily of political advertising;
  • Primarily markets a product or service other than a qualified production;
  • or is a radio program.

Minimum Threshold

Spend at least $250,000 in the District of Columbia for the development, preproduction, production, or postproduction costs of a qualified production, or invest and expend at least $250,000 for a qualified film and digital media infrastructure project in the District.

Rebate Percentages

Subject to funding, Office of Cable Television, Film, Music & Entertainment may provide to an eligible production company, as an incentive for the production of movies, television shows or other video productions in the District, a payment equal to the sum of the following expenditures (sum all that would apply in your case):

  • The sum of 35% of the company’s qualified production expenditures that are subject to taxation in the District;
  • The sum of 21% of the company’s qualified production expenditures spent in the District of Columbia with District of Columbia registered vendors, cast, or crew; but not subject to taxation in the District;
  • The sum of 30% of the company’s qualified personnel expenditures that are subject to taxation in the District (resident cast and crew);
  • The sum of 10% of the company’s qualified personnel expenditures that are not subject to taxation in the District (non-resident cast and crew);
  • The sum of 50% of the company’s qualified job training expenditures; and
  • The sum of 25% of the company’s base infrastructure investment; provided the facility is primarily used for business functions related to media production or postproduction activity.