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PA HB1400
Bill
Status
5/6/2025
Primary Sponsor
Liz Hanbidge
Click for details
AI Summary
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Requires any adult (paid or unpaid) expected to have direct contact with children during film production to submit background check materials under 23 Pa.C.S. § 6344 when minors are employed on the production
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Adds the anticipated number of employees under 18 years of age as a new criterion for the Department of Revenue to evaluate when reviewing film production tax credit applications
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Expands penalty provisions to require repayment of film production tax credits if a taxpayer fails to comply with the new child protection background check requirements
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Amends Section 1712-D and Section 1717-D of the Tax Reform Code of 1971 regarding entertainment production tax credits
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Takes effect 180 days after enactment
Legislative Description
In entertainment production tax credit, further providing for credit for qualified film production expenses and for penalty.
Last Action
Referred to Judiciary
5/6/2025