12 Pennsylvania Consolidated Statutes § 4102 - Definitions

§ 4102. Definitions. The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Applicant." A person that files a notice and application in accordance with this chapter.

"Department." The Department of Community and Economic Development of the Commonwealth.

"Film." The term includes a feature film, television film, television pilot or each episode of a television series which is intended as programming for a national audience. The term does not include a production featuring:

(1) News, current events, weather and market reports.

(2) Public programming.

(3) Talk shows, game shows, sports events, awards shows or other gala events.

(4) A production that solicits funds.

(5) A production that primarily markets a product or service.

(6) A production containing obscene material or performances as defined in 18 Pa.C.S. § 5903(b) (relating to obscene and other sexual materials and performances).

(7) A production primarily for private, political, industrial, corporate or institutional purposes.

"Pennsylvania production expense." A production expense incurred in this Commonwealth. For the purposes of wages and salaries, the term includes only wages and salaries on which the taxes imposed by Article III or IV of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, have been paid or accrued.

"Production expense."

(1) An expense incurred in the production of a film. The term includes:

(i) The aggregate amount of wages and salaries of individuals each of whom receive less than $1,000,000 and are employed in the production of the film.

(ii) The costs of construction, operations, editing, photography, sound synchronization, lighting, wardrobe and accessories.

(iii) The cost of rental facilities and equipment.

(2) The term does not include expenses incurred in purchasing story rights, music rights, development costs, marketing or advertising a film.

"Program." The Film Production Grant Program established in section 4103 (relating to establishment).

"Qualified film production expense." A Pennsylvania production expense if at least 60% of the total production expenses are Pennsylvania production expenses.

"Recipient." A person who receives a grant under this chapter.

"Start date." The first day of principal photography in this Commonwealth.

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Last modified: October 8, 2016