Qualified personnel expenditure means an expenditure made in this state directly attributable to the production or development of a qualified production that is a transaction subject to taxation in this state and is a payment or compensation for personnel, talent, management, or labor, including both of the following:
Qualified personnel expenditure means an expenditure made in this state directly attributable to the production or distribution of a qualified production that is a transaction subject to taxation in this state and is a payment or compensation payable to below the line crew for below the line crew members who were not residents of this state for at least 60 days before approval of the agreement for the qualified production under subsection (3), not to exceed $2,000,000.00 for any 1 employee or contractual or salaried employee who performs service in this state for the production of a qualified production, including both of the following:
Qualified personnel expenditure means an expenditure made in this state directly attributable to the production or development of a qualified production that is a transaction subject to taxation in this state and is a payment or compensation for nonresident above the line personnel, talent, management, or labor, not to exceed $2,000,000.00 for any 1 employee or contractual or salaried employee of a qualified production, including both of the following:
More Definitions of Qualified personnel expenditure
Qualified personnel expenditure means an expenditure made in the District directly attributable to the preproduction, production, or postproduction of a qualified production and is a payment of wages, benefits, or fees to above-the-line or below-the- line crew members and includes a payment to a personal services corporation or professional employer organization for the services of qualified personnel as above- the-line or below-the-line crew members. The term "qualified personnel expenditure"
Qualified personnel expenditure means that term as defined under section 455.
Qualified personnel expenditure means an expenditure made in Michigan directly attributable to the production or development of a qualified production that is a transaction subject to taxation in Michigan and is a payment or compensation for nonresident above-the-line personnel, talent, management, or labor, not to exceed
Qualified personnel expenditure means an expenditure made in the District directly attributable to the production or distribution of a qualified production that is a transaction subject to taxation in the District and is a payment of wages, benefits, or fees to above-the-line or below-the-line crew members and includes a payment to a personal services corporation or
Qualified personnel expenditure means an expenditure made in the District directly attributable to the production or distribution of a qualified production that is a transaction subject to taxation in the District and is a payment of wages, benefits, or fees to below-the-line crew members who are not residents of the District and includes a payment to a personal services corporation or professional employer organization for the services of qualified personnel as below-the-line crew members who are not residents of the District.
Qualified personnel expenditure means that term as defined in Section 455. (Public
Qualified personnel expenditure means that term as defined in section 285 of the income tax act of 1967, 1967 PA 281, MCL 206.285.