Illinois Administrative Code
Title 14 - COMMERCE
Part 528 - ILLINOIS FILM PRODUCTION SERVICES TAX CREDIT PROGRAM
Section 528.40 - Application Process and Requirements

Universal Citation: 14 IL Admin Code ยง 528.40

Current through Register Vol. 48, No. 38, September 20, 2024

The Department will accept and evaluate applications from eligible applicants in accordance with the following provisions:

a) An applicant proposing a film, television or commercial production planned to be located in the State shall submit its application at least 24 hours prior to the start of principal filming or taping.

b) Written applications will be required and must be submitted on the standard application form provided by the Department. Applications shall be submitted to the Department's office stated on the application. The applicant must provide the following information:

1) Legal name, address, and telephone number of applicant.

2) Name, title, and telephone number of primary contact person.

3) Type of business entity:
A) Individual or Sole Proprietorship

B) Partnership

C) Corporation

D) Subchapter S Corporation

E) Limited Liability Company

F) Other (applicant will provide description).

4) Date of incorporation or formation.

5) Federal Employer Identification Number (FEIN) or Tax Identification Number (TIN).

6) Production title.

7) Type of production - a description stating that the production is one of the following:
A) Feature film

B) Television program

C) Commercial

D) Other (applicant will provide description).

8) Length of production.

9) Date principal filming or taping begins in Illinois.

10) Estimated number of shoot days in Illinois.

11) Estimated total budget of production.

12) Estimated total Illinois labor expenditure.

13) Estimated total budget of post-production.

14) Estimated number of Illinois residents to be hired to work on the production.

15) A diversity plan.

16) Documentation evidencing applicant's intention to participate in training, education and recruitment programs, if available, offered by Illinois colleges, universities, labor organizations and the motion picture industry that are designed to promote training and hiring of Illinois residents who represent the diversity of the Illinois population.

17) A written statement evidencing that the receipt of the credit is essential to the decision to operate the accredited production in Illinois.

18) A story line or log line.

19) Certification that the applicant will provide detailed vendor cost documentation for post-production services, including, but not limited to, a listing of all Illinois resident post-production staff and crew who worked on the production and their respective wages and fringe benefits, and payments made to sub-vendors domiciled in Illinois, if post-production spending represents more than 50% of qualifying Illinois spending. Only Illinois resident wages and fringe benefits (up to $100,000 per resident) and payments made to Illinois domiciled sub-vendors are qualified.

20) Certification that the applicant is and will remain in good standing with applicable State authorities, is not currently operating under or subject to any cease and desist order or subject to any informal or formal regulatory action, and, to the best of the applicant's knowledge, is not currently the subject of any investigation by any State or federal regulatory, law enforcement or legal authority. Should the applicant become the subject of an investigation by any State or federal regulatory, law enforcement or legal authority, the applicant shall promptly notify the Department of that investigation. The applicant acknowledges that, should it become delinquent in its good standing status with any applicable State authority or if it later becomes subject to a cease and desist order or memorandum of understanding, or is found in violation pursuant to any regulatory action or any court action or proceeding before any administrative agency, the Department is authorized to deny the applicant's request for a tax credit certificate.

c) The applicant is responsible for the accuracy of all data, information, and documentation included in the application. Once submitted, applications shall become the property of the Department.

d) Upon written request, the applicants shall issue any necessary authorization to the appropriate federal, State or local authority for the release of information concerning a production being considered under this Part, including but not limited to financial reports, and records relating to the applicant or the accredited production for which the credit is requested.

e) In the case of a television series or any other production intended to be shown in two or more episodes, the applicant may elect to treat each episode as a separate production or to treat two or more episodes as a single production for all purposes of the Act. A single application may be filed for two or more productions, provided that the application clearly describes each separate production. For example, the application may state that each episode shall be treated as a separate production or that all episodes filmed or intended to be shown during a specific period of time will be treated as a single production.

Disclaimer: These regulations may not be the most recent version. Illinois 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.
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