FL S1750

Revives the entertainment industry financial incentive program scheduled to repeal July 1, 2016, and extends it indefinitely by removing the scheduled repeal date.

Caps annual tax credit certifications at $42 million per fiscal year, with allowance for carryforward of uncertified credits to the following two fiscal years.

Establishes three production queues with dedicated tax credit allocations: 94% for general productions (20% credit up to $8 million), 3% for commercials and music videos (20% credit up to $500,000), and 3% for independent and emerging media (20% credit up to $625,000 in qualified expenditures).

Provides additional tax credits (5-15%) for qualifying productions including off-season filming, underutilized regions, student employment, facility usage, and family-friendly content.

Requires production companies to include "Filmed in Florida" or "Produced in Florida" logos in end credits and on packaging materials as a condition of receiving tax credits.