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Information provided on this site is for general guidance only and
is often simplified. Actual IRS procedures are complex, and taxpayers
should obtain professional assistance or use IRS sources for complete
information.
The
United States Film Industry Although
a number of US states offer local level incentives
for film production, there was until 2004 no national
level incentive structure as such.
'Runaway'
Productions
Competing regimes began to spring up in Canada
and other English-speaking countries which began
to attract what is known as 'runaway' US film
production.
Legislative
Support For Film Production Many
industry observers have proposed that the United
States or individual states offer comparable tax
incentives to encourage production in the United
States.
State
Tax Incentive Regimes For Film Production From
time to time, the IRS launches an all out attack
on tax shelters, and the shelter industry retreats
- but it is soon back again, applying all its wits
to the creation of ever more intricate ways of minimising
corporate tax bills.
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