Guidelines | Forms | Statute | Rules
Transferable Tax Credits: Up to 31% of qualified in-state spend (27% base plus 4% if 10 or more West Virginia residents hired full time)
Caps: $25,000 minimum in-state spend...no per project cap or shooting percentage requirement...funded at $10 million annually
Project Start Date: Projects must begin principal photography within 120 days of approval
Eligible Projects: Feature length theatrical or direct-to-video motion pictures; made-for-TV motion pictures; TV pilots, series, and miniseries; commercials; music videos; commercial still photography
W.Va. Code §11-13X-3(b)(8) provides, among other things, that: A qualified project may be produced on any single media or multimedia program that:
Ø Is not intended to and does not violate W.Va. Code § 61-8C-1, et seq.
Ø Does not contain obscene matter or sexually explicit conduct, as defined by W.Va. Code § 61-8A-1, et seq.
Ø Does not contain content that portrays the State of West Virginia in a significantly derogatory manner.
Qualified Spend: Expenses incurred in West Virginia or with a West Virginia vendor:
Ø talent and crew (wages, fringe benefits, fees for talent, management, or labor to a person subject to West Virginia income tax)
Ø loan out or personal services corporation if subject to West Virginia income tax
Ø airfare purchased through West Virginia-based travel company
Ø insurance coverage and bonding purchased through West Virginia-based insurance agent
Ø equipment rental rented through a West Virginia person or company
Ø set construction and operations, wardrobe, accessories and related services
Ø photography, sound synchronization, lighting, and related services
Ø rental of facilities
Ø leasing of vehicles
Ø story and scenario
Ø editing and post-production related services
Ø other direct costs in accordance with generally accepted entertainment industry practices
Ineligible Projects: News or current affairs programming, a weather or market program, an interview or talk show, a sporting event or show, an awards show, a gala, a production that solicits funds, a home shopping program, a program that primarily markets a product or service, political advertising or a concert production