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Kansas 30% Film Production Tax Credit

The Kansas Film Production Tax credit allows for a 30% tax credit or direct production expenditures made by an eligible film production company. The tax credit fund is capped at $2 million/tax year and is currently limited to productions filming during Tax Years 2007-2013. Subject to the approval of an application by the Kansas Film Commission, the allocation of these funds will be on a first-come, first served basis.

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Requirements to Qualify for Tax Credit

"Eligible film production company" means a film production company that has received certification from the department of com­merce.

"Film production company" means a person that produces one or more films.

"Film" means any film, video, commercial or television produc­tion, as approved by the department of commerce, that is 30 minutes or less in length with an expected in-state expenditure budget in excess of $50,000, or that is over 30 minutes in length ,vith an expected in-state expenditure budget in excess of $100,000.

The folloing are not eligible:

  • News or current events programming
  • Talk show
  • Production produced primarily for industrial, corporate or insti­tutional purposes, and for internal use
  • Sports event or sports programming
  • Political advertisement
  • Production that is considered obscene

How to Apply for Tax Credit

Any eligible film production company that intends to film all, or parts of, a film in Kansas, and desires to receive the 30% film production tax credit must:

  1. Prior to filming, complete required application form, including the address of the location at which records of expenditures qualifying for the tax credit will be maintained and with the name of the individual maintaining such records
  2. Meet with Kansas Film Commission staff to discuss requirements for the credit
  3. Obtain approval of the application from the Kansas Film Commission and the Kansas Department of Revenue
  4. Allow production office visits and set visits by Kansas Film Commission staff
  5. Spend a minimum in Kansas of $100,000.00 per project over 30min, $50,000 for projects under 30min within a given tax year.
  6. Provide the following information to the Kansas Film Commission:
  • Script (narrative) or 1page Synopsis (non-narrative)
  • Crew/Cast List - final crew and cast list with names, addresses, phone numbers of all crew hired for production
  • Location List - with names, addresses, phone numbers of all Kansas locations used during production.

Upon approval of an application the Kansas Film Commission will certify to the Kansas Department of Revenue the eligible film production company as eligible for tax credits up to a defined amount.

A long-form narrative film production for which the film produc­tion tax credit is claimed shall contain an acknowledgment that the pro­duction was filmed in Kansas.

Direct production expenditures

Direct production expenditures mean an expenditure incurred in the state of Kansas in the production of a Kansas film including:

  • Payment of wages, fringe benefits or fees for talent, management or labor to a person who is a Kansas resident for purposes of the Kansas income tax act
  • Payment to a personal services corporation for the services of a performing artist, if:
  1. The personal services corporation is subject to taxation under the provisions of the Kansas income tax act; or
  2. the performing artist receiving payment from the personal serv­ices corporation pays Kansas income tax
  • The story and scenario to be used for a film
  • Set construction and operations, wardrobe, accessories and re­lated services
  • Photography, sound synchronization, lighting and related services
  • Editing and related services
  • Rental of facilities and equipment
  • Leasing of vehicles
  • Food or lodging
  • Airfare if purchased through a Kansas-based travel agency or travel company
  • Insurance coverage and bonding if purchased through a Kansas­ based insurance agent
  • Other direct costs of producing a film in accordance with generally accepted entertainment industry practice.

Claiming of Tax Credits

An eligible film production company will claim the tax credit on an annual basis by completing a form prescribed by the Kansas Department of Revenue. The application shall include a certification of the amount of direct production expenditures made in Kansas with re­spect to the production for which the applicant is seeking the tax credit. The department of revenue may award a tax credit based on the application submitted and the amount of tax credits reserved by the department of commerce. The tax credit will be deducted from the applicant's income tax liability for the taxable year in which the expenditures are made.

If the amount of the tax credit exceeds the film production company's income tax liability for the taxable year, the taxpayer may carry over the excess for 3 successive years.

If the eligible film production company is a corporation, a partnership or a limited liability entity, the credit can be claimed by the shareholders, partners, or members of such entity in the same manner as such shareholder, part­ners or members account for their proportionate shares of the income or loss of the entity.

Audit

The State of Kansas Department of Revenue retains the authority to authorize an audit of all expenditure records up to three (3) years after the completion of filming in Kansas.