Tax Credit for Construction of an Infrastructure Project
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Overview
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Who |
A person or production company that: - Constructs an eligible infrastructure project
- Will own and operate the infrastructure project
- Constructs a soundstage must spend:
- At least $250,000 within 90 days of pre-approval,
- An additional $1 million within 12 months of pre-approval,
- A total of $5 million within 36 months of pre-approval; or
- Constructs a support and augmentation facility must spend:
- At least $250,000 within 90 days of pre-approval,
- A total of $1 million within 36 months of pre-approval
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What |
Income Tax Credit - a transferable Arizona income tax credit. Click here to view the available amount of tax credits.
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How |
To become eligible to receive infrastructure tax credits please view the application process.
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Why |
An applicant may realize an income tax savings of up to 15% of the base investment amount.
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When |
Commerce accepts applications year round for the Motion Picture program. For 2009 tax incentives, Commerce will begin accepting application on Friday, January 2, 2009 between the hours of 8:00 am and 5:00 pm.
| General Info
Legislative Information The Motion Picture program is established by A.R.S. § 41-1517 and 41-1517.01. Further the program references the obscenity statutes under A.R.S. § 12-811, 13-3501, 13-3551, 13-3552 through 13-3553. View the Summary of Legislative Changes to see revisions made during the 2006 & 2007 legislative sessions.
Email Updates
Commerce will soon begin the process of drafting rules for the Motion Picture Production Tax Incentives Program and will seek public comment. As soon as rules are adopted, Commerce will place an update on this website and will notify companies and others who have requested information. If you have not yet placed your email address on our list, please click here send an email requesting notification. Please be sure to identify motion pictures as the program for which you would like notification.
Visit: Arizona Film Office Website
Return to the Motion Picture home page
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