CT HB06919

Creates a 30% tax credit for production and performance expenditures of accredited pre-Broadway and post-Broadway theater productions performed at qualified Connecticut facilities with 1,000+ seats

Pre-Broadway productions must be scheduled to appear on Broadway within 12 months; post-Broadway productions must open their national tour in Connecticut following a Broadway run

Eligible expenditures include sets, costumes, lighting, sound, facility costs, advertising, and payroll (capped at $250,000 per week per person)

Total credits capped at $10 million per fiscal year; credits may be carried forward for 3 years and may be sold, assigned, or transferred

Effective January 1, 2024, with annual reporting to the General Assembly required beginning March 1, 2025