Eligibility

Credit Details

 

To qualify for this tax credit the production must be a for-profit live stage presentation of a pre- or post-Broadway production (in it’s original or adapted version) performed at a qualified production facility. (i.e., an "accredited theater production").

A "pre-Broadway production" is one scheduled to be presented in New York City's Broadway theater district within 12 months after its performance in Connecticut.

 

A "post-Broadway production" is one that opens it's national tour in Connecticut after a Broadway run.

A “qualified production facility” is a facility located in Connecticut where live stage presentations are, or are intended to be, exclusively performed. It must have at least one stage; a seating capacity of at least 1,000 seats; and dressing rooms, storage areas, and other related amenities needed for an accredited theater production.

Eligible Expenditures

Only eligible “production and performance expenditures” count towards the credit’s calculation. A qualifying expenditure is the exchange of cash or its equivalent for goods or services related to the development, production, or performance of an accredited theater production or for it's operating expenditures incurred in Connecticut. This includes expenditures for the following:

1. Design, construction, and operation (e.g., sets, special and visual effects, costumes, wardrobe, make-up, and accessories);
2. Sound, lighting, staging, facility expenses, rentals, per diems, and accommodations.
3. Up to $250,000 per week for salaries, wages, fees, and other compensation and benefits for services performed in Connecticut (“payroll”);
4. Goods or services related to the production’s national marketing, public relations, and advertising (i.e., print, electronic, television, billboard, and other advertising types)(“advertising and public relations expenditures”); and
5. Transportation (“transportation expenditures” as those for (1) packing, crating, and transporting, to and from Connecticut, sets, costumes, and other property and equipment for an accredited theater production and (2) transporting the production’s cast and crew to and from here. However, it excludes costs for any of the following:

1. Transporting tangible property and equipment used only for filming and not in an accredited theater production and
2. Indirect costs, expenditures reimbursed by a third party, or any amount paid to an individual or entity for their participation in the profits from the production’s exploitation.