2015 New Mexico Statutes
Chapter 7 - Taxation
Section 2F Film Production Tax Credit
Section 7-2F-10 Payments for performing artists; credit limitation.
7-2F-10. Payments for performing artists; credit limitation.
That amount of a film and television tax credit for the total payments of direct production expenditures for the services of performing artists shall not exceed five million dollars ($5,000,000) for services rendered by nonresident performing artists and featured resident principal performing artists in a production. This limitation shall not apply to the services of background artists and resident performing artists who are not cast in industry standard featured principal performer roles.
History: Laws 2015, ch. 143, 9.
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