Qualified film means a television film, television pilot and/or
Qualified film means a feature-length film, television film,
Qualified film means a feature-length film, television film, television pilot and/or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed. Qualified film shall not include (i) a documentary film, news or current affairs program, interview or talk program, “how-to” (i.e., instructional) film or program, film or program consisting primarily of stock footage, sporting event or sporting program, game show, award ceremony, film or program intended primarily for industrial, corporate or institutional end-users, fundraising film or program, daytime drama (i.e., daytime “soap opera”), commercials, music videos or “reality” program or (ii) a production for which records are required under section 2257 of Title 18, United States Code, to be maintained with respect to any performer in such production (reporting of books, films, etc. with respect to sexually explicit conduct).
Examples of Qualified film in a sentence
Various externalities have benefited TAF investments: US investments have grown due to a stronger US economy and falling oil prices have not impacted TAF as the portfolio does not have oil-related holdings.
Qualified film, television, and live theatrical productions House bill.–No provision.Senate amendment.–Expands the definition of qualified property to include qualified film, television, and live theatrical productions for which a deduction otherwise would have been allowable under section 181 without regard to the dollar limitation or termination of such section.
Qualified film production entity” means an entity that is carrying out a film production activity and is determined by the Secretary under § 5–1804 of this subtitle to be an entity eligible for the rebate provided under this subtitle.
Qualified film, television and live theatrical productions, as defined in§§ 181(d) and (e) 18Another key factor is that the 100% deduction applies to both new qualifying property as well as newly purchased used qualifying equipment.
Effective Date: Qualified film and television productions commencing after October 22, 2004, and before January 1, 2009.
More Definitions of Qualified film
Qualified film means a television film, television pilot and/or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed.
Qualified film means a feature-length film, television film, television special, television pilot and/or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed, of which: (1) 75% of its total shooting days take place in New York City, or (2) 75% of its production costs are qualified production costs. “Qualified film” does not include a production for which records are required under § 2257 of Title 18, United States Code, to be maintained with respect to any performer in such production (reporting of books, films, etc. with respect to sexually explicit conduct).
Qualified film means a feature-length film, television film, relocated television production,
Qualified film means a feature-length film, television film, relocated television production, television pilot or television series, regardless of the medium by means of which the film, pilot or series is created or conveyed. For the purposes of the credit provided by this section only, a "qualified film" whose majority of principal photography shooting days in the production of the qualified film are shot in Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs shall have a minimum budget of one million dollars. A "qualified film", whose majority of principal photography shooting days in the production of the qualified film are shot in any other county of the state than those listed in the preceding sentence shall have a minimum budget of two hundred fifty thousand dollars. "Qualified film" shall not include: (i) a documentary film, news or current affairs program, interview or talk program, "how-to" (i.e., instructional) film or program, film or program consisting primarily of stock footage, sporting event or sporting program, game show, award ceremony, film or program intended primarily for industrial, corporate or institutional end-users, fundraising film or program, daytime drama (i.e., daytime "soap opera"), commercials, music videos or "reality" program; (ii) a production for which records are required under section 2257 of title 18, United States code, to be maintained with respect to any performer in such production (reporting of books, films, etc. with respect to sexually explicit conduct); or (iii) other than a relocated television production, a television series commonly known as variety entertainment, variety sketch and variety talk, i.e., a program with components of improvisational or scripted content (monologues, sketches, interviews), either exclusively or in combination with other entertainment elements such as musical performances, dancing, cooking, crafts, pranks, stunts, and games and which may be further defined in regulations of the commissioner of economic development. However, a qualified film shall include a television series as described in subparagraph (iii) of this paragraph only if an application for such series has been deemed conditionally eligible for the tax credit under this section prior to April first, two thousand twenty, such series remains in continuous production for each season, and an annual application for each season of such series is continually submitted for such series after April first,...
Qualified film means a feature-length film, television film, relocated television production, television pilot or television series, regardless of the medium by means of which the film, pilot or series is created or conveyed. For the purposes of the credit provided by this section only, a "qualified film" whose majority of principal photography shooting days in the production of the qualified film are shot in Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs shall have a minimum budget of one million dollars. A "qualified film",
Qualified film means a feature-length film, television film, relocated television production, television pilot and/or each episode of a television series, regardless of themedium by means of which the film, pilot or episode is created or conveyed. Qualified film shall not include:
Qualified film shall have the meaning provided in Section 2.2 hereof;