Indiana House Bill 1193 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 3-0)
Status: Introduced on January 7 2021 - 25% progression, died in committee
Action: 2021-01-07 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Film and media production tax credit. Establishes the Indiana film and media production expenditure tax credit. Provides a refundable tax credit to qualified applicants that make certain qualified production expenditures for a qualified media production in Indiana. Provides that the tax credit may be granted only if qualified production expenditures meet certain thresholds. Provides that the amount of the credit equals the qualified production expenditures multiplied by a percentage determined by the Indiana destination development corporation (corporation). Provides that the qualified applicant must, before incurring or making the qualified production expenditures, apply to the corporation for approval of the tax credit. Provides certain requirements that must be included in a tax credit agreement. Specifies that these tax credits may not be awarded for a taxable year ending after December 31, 2029.

Film and media production tax credit.

Rep. Anthony Cook [R]

Rep. Michael Karickhoff [R]

Rep. Gerald Torr [R]

Date	Chamber	Action
2021-01-07	House	First reading: referred to Committee on Ways and Means
2021-01-07	House	Coauthored by Representatives Karickhoff and Torr
2021-01-07	House	Authored by Representative Cook

Type	Source
Summary	https://iga.in.gov/legislative/2021/bills/house/1193/details
Text	http://iga.in.gov/static-documents/b/b/0/d/bb0dc612/HB1193.01.INTR.pdf
Supplement	http://iga.in.gov/static-documents/e/b/7/9/eb79a44d/HB1193.01.INTR.FN001.pdf