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Martin O'Malley, Governor
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Ch. 87
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[(f)] (E) (1) "Total direct costs of a film production activity" means the
total of costs incurred IN THE STATE that are necessary to carry out a film production
activity.
(2) "Total direct costs of a film production activity" include costs
incurred for:
(i) Employee wages and benefits;
(ii) Fees for services;
(iii) Acquiring or leasing real property or tangible or intangible
personal property; or
(iv) Any other expense necessary to carry out a film production
activity.
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5-1803.
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[A] AT THE DISCRETION OF THE DEPARTMENT, A qualified film production
[employer] ENTITY may receive a rebate in [the] AN amount [of 50% of the amount of
qualified employee wages that the qualified film production employer has paid, up to a
maximum rebate amount of $2,000,000 for any particular film production activity] UP
TO 25% OF THE TOTAL DIRECT COSTS OF A FILM PRODUCTION ACTIVITY.
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5-1804.
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(a) To qualify for the rebate provided under this subtitle, a film production
[employer] ENTITY must notify the Department of its intent to seek the rebate before
commencing the film production activity.
(b) To apply for the rebate, the film production [employer] ENTITY shall
submit the following to the Secretary:
(1) A description of the anticipated film production activity, including
its projected total budget with estimated number of employees and total wages, and
anticipated dates for carrying out the major elements of the film production activity;
and
(2) Any other information related to the film production activity and
the [employer] ENTITY seeking the rebate that the Secretary requires.
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(c) The Secretary may require any information required under this section to
be verified by an independent auditor selected and paid by the [employer] ENTITY
seeking the rebate certification and approved by the Secretary.
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- 959 -
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