ND HB1420

Establishes a 14% tax credit on the first $50,000 of compensation paid to North Dakota residents employed in state-certified film productions, available to production companies that submit an application and pay a $500 fee.

Creates a 9% tax credit for qualified expenditures in North Dakota directly related to film production, including lodging, food, equipment rental, and construction materials, contingent on full payment to North Dakota vendors.

Requires Department of Commerce certification within 30 days of application submission before principal photography begins; certification may be revoked if production company violates provisions such as obscene content restrictions or tobacco product placement prohibitions.

Production company must submit within 60 days of completing principal photography a statement documenting all expenditures and compensation paid to North Dakota residents; revocation of certification requires refund of credits plus penalties and interest.

Effective for taxable years beginning after December 31, 2014; applicable to nationally or regionally distributed films, documentaries, television series, and related productions made in whole or in part in North Dakota.