Headline rate 25%
Type Tax credit (transferable)
Minimum spend No fixed dollar minimum - Pennsylvania production expenses must comprise at least 60% of the production's total production expenses
Program cap $100 million funded for the program in the fiscal year 2025-26 state budget, with a further $100 million called for in the proposed 2026-27 budget (per DCED)
Administered by Pennsylvania Film Office, Department of Community and Economic Development (DCED)
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.