Connecticut Administrative Code
Title 12 - Taxation
217jj - Film Production Tax Credit Program
Section 12-217jj-7 - Detailed cost report

Universal Citation: CT Reg of State Agencies 12-217jj-7

Current through March 14, 2024

(a) Each applicant for a tax credit voucher shall file with the Commission, under oath, a detailed cost report on such forms as the Commission may prescribe.

(b) The detailed cost report shall classify the production costs and expenditures actually incurred by the applicant under each of the categories specified below:

(1) Writing;

(2) Producer and staff;

(3) Director and staff;

(4) Talent;

(5) Travel;

(6) Fringe benefits - pre-production;

(7) Production;

(8) Extra talent;

(9) Camera;

(10) Art department;

(11) Set construction;

(12) Special effects;

(13) Set operations;

(14) Electrical;

(15) Set dressing;

(16) Action props;

(17) Picture vehicles/animals;

(18) Special photography;

(19) Wardrobe;

(20) Makeup and hairdressing;

(21) Production sound;

(22) Locations;

(23) Video tape;

(24) Transportation;

(25) Production film and lab;

(26) Tests;

(27) Facility expenses;

(28) Audience relations;

(29) Second unit;

(30) Special unit;

(31) Fringes - shooting period;

(32) Editing and projection;

(33) Music;

(34) Sound - post production;

(35) Film and stock shots;

(36) Visual effects;

(37) Titles, opticals, inserts;

(38) Fringes - post production;

(39) Insurance;

(40) Unit publicity;

(41) General expenses;

(42) Insurance claims; and,

(43) Completion bond.

(c) Within the foregoing general cost categories, the Commission may prescribe such sub-categories as it deems necessary to facilitate the applicant's reporting of production expenses or costs and the Commission's review of such expenses or costs.

Disclaimer: These regulations may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.