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Film Infrastructure Tax Credit

Overview

Administered by the Office of Film, TV & Digital Media, a tax credit equal to 20% is available to any taxpayer that invests $3 million in a state-certified entertainment infrastructure project.

More information and tax forms for the Film Infrastructure Tax Credit can be found on the website of the Department of Revenue Services.


Eligibility

An infrastructure project is defined as a capital project that provides basic buildings, facilities or installations needed for the functioning of the digital media and motion picture industry in the state.

To qualify for a 20% tax credit, your production capital project must spend at least $3 million to provide buildings, facilities or installations needed to operate in Connecticut.

How to Apply

You must first apply for an eligibility certificate no later than ninety (90) days after the first expenses or costs are incurred. If the project is determined eligible to be state-certified, DECD will issue a tax credit certification letter indicating the amount of the available tax credit.

Contact

For more details as well as the forms you need to complete to claim this tax credit, click on the link, which will take you to the Department of Revenue Services.
Link to Forms/Details

For additional information or questions, contact Ed Ruggiero, Film Tax Credit administrator, at (860) 500-2411 or Ed.Ruggiero@ct.gov.