2013 District of Columbia Code
Division VI — EDUCATION, LIBRARIES, AND PUBLIC INSTITUTIONS
Title 39 — LIBRARIES AND CULTURAL INSTITUTIONS
Subtitle II — CULTURAL INSTITUTIONS
Chapter 5 — FILM DC ECONOMIC INCENTIVE
Section 39-501 — Film DC Economic Incentive Fund.

(a) There is hereby established a segregated, nonlapsing fund to be known as the Film DC Economic Incentive Fund ("Fund"). The Fund shall appear as a separate program line within the budget of the Office of Motion Picture and Television Development. The Fund shall be funded by annual appropriations. All funds deposited into the Fund shall not revert to the General Fund of the District of Columbia at the end of any fiscal year or at any other time, but shall be continually available for the uses and purposes set forth in this chapter, subject to authorization by Congress in an appropriations act.
(b) Subject to § 39-501.01 and subject to the availability of funds, the Mayor may provide to an eligible production company, as an incentive for the production of movies, television shows, or other video productions in the District, a payment equal to the following:
(1) The sum of 42% of the company's qualified production expenditures that are subject to taxation in the District;
(2) The sum of 21% of the company's qualified production expenditures that are not subject to taxation in the District;
(3) The sum of 30% of the company's qualified personnel expenditures;
(4) The sum of 50% of the company's qualified job training expenditures; and
(5) The sum of 25% of the company's base infrastructure investment; provided, that if the base infrastructure investment is in a facility that may be used for purposes unrelated to production or postproduction activities, then the base infrastructure investment shall be eligible for the 25% incentive payment only if the Mayor determines that the facility will support and be necessary to secure production or postproduction activity.
(c) Subject to § 39-501.02 and subject to the availability of funds, the Mayor may provide to an applicant, as an incentive for the creation of production and postproduction facilities in the District, a payment of 25% of the taxpayer's base infrastructure investment; provided, that if all or a portion of the base infrastructure investment is in a facility that may be used for purposes unrelated to production or postproduction activities, then the base infrastructure investment shall be eligible for the 25% payment only if the Mayor determines that the facility will support and be necessary to secure production or postproduction activity.

History
(Mar. 14, 2007, D.C. Law 16-290, § 2, 54 DCR 984; July 18, 2008, D.C. Law 17-187, § 2, 55 DCR 6116; Mar. 3, 2010, D.C. Law 18-111, § 2071(a), 57 DCR 181.)

Annotations
Section References. This section is referenced in § 39-501.01 and § 39-501.02.

Effect of Amendments. D.C. Law 17-187, in subsec. (b)(1)(A), deleted "the lesser of 10% of qualified expenses or" following "not to exceed".
D.C. Law 18-111, in the section heading and subsec. (a), deleted "Grant" following "Incentive"; and rewrote subsecs. (b) and (c).

Emergency Legislation. For temporary (90 day) addition, see § 2 of Film DC Economic Incentive Emergency Act of 2006 (D.C. Act 16-570, December 19, 2006, 54 DCR 8).

Legislative History of Law 16-290. Law 16-290, the "Film DC Economic Incentive Act of 2006", was introduced in Council and assigned Bill No. 16-935, which was referred to Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 14, 2006, and December 5, 2006, respectively. Signed by the Mayor on December 28, 2006, it was assigned Act No. 16-649 and transmitted to both Houses of Congress for its review. D.C. Law 16-290 became effective on March 14, 2007.

Legislative History of Law 17-187. Law 17-187, the "Film DC Economic Incentive Amendment Act of 2008", was introduced in Council and assigned Bill No. 17-477 which was referred to the Committee on Economic Development. The Bill was adopted on first and second readings on April 1, 2008, and May 6, 2008, respectively. Signed by the Mayor on May 20, 2008, it was assigned Act No. 17-381 and transmitted to both Houses of Congress for its review. D.C. Law 17-187 became effective on July 18, 2008.

Legislative History of Law 18-111. For Law 18-111, see notes following § 39-105.

Short Title. Short title: Section 2070 of D.C. Law 18-111 provided that subtitle H of title II of the act may be cited as the "Financial Incentives for Motion Picture and Television Productions Amendment Act of 2009".

Editor's Notes Section 7085 of D.C. Law 17-219 repealed section 4 of D.C. Law 16-290.