Browsers that can not handle javascript will not be able to access some features of this site.
Skip Navigation
Michigan TaxesMichigan.gov, Official Portal for the State of Michigan
Michigan.gov Home Taxes Home | FAQ | Site Map | Contact Treasury | Forms | Online Services
Printer Friendly Version Printer Friendly   Text Only Version Text Version Email this page Email Page
Fi18. When will expenditures made prior to approval of a film production credit agreement by the State qualify for credit?

Agency: Taxes


Statute states that,except for a qualified production for which production was initiated after February 29,2008,and before the effective date of the film production credit (which was April 7,2008),direct production expenditures and qualified personnel expenditures incurred prior to approval of an agreement are not eligible for the credit. MCL 208.1455(3).

If certain productions had been in contact with the Michigan Film Office regarding this issue prior to the effective date of the film production credit,clearly initiated production during the time period specified in the statute,filed an application and agreement promptly after those forms became available,and later received approval of that application and agreement,then qualifying expenditures incurred before that approval will be eligible for the credit,as provided in the statute. However,in no case will pre-approval expenditures be eligible for any production initiated after April 6,2008,the day before the effective date of the film production credit.

Michigan.gov Home | Contact Treasury | State Web Sites | FAQ | Sitemap
 | Security Policy | Accessibility Policy | Link Policy | Privacy Policy | Michigan News | Michigan.gov Survey

Copyright © 2001-2008 State of Michigan