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.
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