Maine legislation · 132nd Legislature
Maine LD1957: An Act to Promote Film Production in Maine
Status: Failed, April 29, 2026
What the bill says
An Act to Promote Film Production in Maine" Amend the bill by striking out all of section 5 and inserting the following: 'Sec. 5. 5 MRSA §13090-L, sub-§2-A, ¶F, as enacted by PL 2009, c. 470, §1, is amended to read: F. "Visual media production expense" means an expense directly incurred in this State for preproduction, production or postproduction of a visual media production certified under this section. "Visual media production expense" includes amounts paid directly by a visual media production company, including wages and salaries of individuals employed in the production on which taxes ha.
From the engrossed text:
An Act to Promote Film Production in Maine" Amend the bill by striking out all of section 5 and inserting the following: 'Sec. 5. 5 MRSA §13090-L, sub-§2-A, ¶F, as enacted by PL 2009, c. 470, §1, is amended to read: F. "Visual media production expense" means an expense directly incurred in this State for preproduction, production or postproduction of a visual media production certified under this section. "Visual media production expense" includes amounts paid directly by a visual media production company, including wages and salaries of individuals employed in the production on which taxes have been paid or accrued if those wages do not exceed $50,000 per individual and, payments to a temporary employee-leasing company, as defined in Title 36, section 6901, subsection 3‐A, payments to a loan-out company, payments to a personal service corporation and other contractual payments for the services of individuals working in the State if those payments do not exceed $50,000 $75,000 per individual providing services in the production and the visual media production company withheld and remitted the applicable Maine income tax as required pursuant to Title 36, chapter 827. "Visual media production expense" includes the cost of construction; operations; editing and related services; music, photography and film processing, including transferring film to tape or a digital format; sound recording, mixing and synchronization; lighting, …