TITLE 14: COMMERCE
CHAPTER I: DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY
PART 528 ILLINOIS FILM PRODUCTION SERVICES TAX CREDIT PROGRAM
SECTION 528.30 ELIGIBILITY DETERMINATION


 

Section 528.30  Eligibility Determination

 

Applicants must satisfy all of the following criteria in order to be eligible for a credit:

 

a)         Ownership of Copyright in Accredited Production

 

1)         The applicant must own the copyright in the accredited production throughout the Illinois production period; or

 

2)         The applicant has contracted directly with the owner of the copyright in the accredited production, or a person acting on behalf of the owner, to provide services for the production, where the owner, of the copyright is not an eligible production corporation. (Section 10 of the Act)

 

b)         Aggregate Illinois Production Spending – Accredited Productions Commencing on or After May 1, 2006

In order to qualify for a credit under the Act, the applicant must incur, in the 12-month period after the commencement of principal filming or taping of the production, Illinois production spending that exceeds the following amounts from pre-production through post-production:

 

1)         $100,000 for productions of 30 minutes or longer;

 

2)         $50,000 for productions of less than 30 minutes.

 

c)         Diversity Plan

The applicant must submit a diversity plan that meets the criteria set forth in Section 528.20 of this Part.

 

d)        Competitive Need for Credit

The applicant must file a written statement or other documentation evidencing that the receipt of the credit is essential to the decision to operate the accredited production in Illinois.  The documentation must show that the applicant has multi-state or international location options and could reasonably locate outside the State, or can demonstrate that at least one other state or nation is being considered for the accredited production, or other documentation showing that the receipt of the credit is a major factor in the applicant's decision to locate the accredited production in Illinois.

 

e)         Training Programs

In order to qualify for a credit, the applicant must advise the Department whether it intends to participate in training, education, and recruitment programs, if available, that are organized in cooperation with Illinois colleges and universities, labor organizations, and the motion picture industry and are designed to promote and encourage the training and hiring of Illinois residents who represent the diversity of the Illinois population.  (Section 30(a)(4) of the Act)

 

(Source:  Amended at 37 Ill. Reg. 12010, effective July 12, 2013)