Entertainment Economic Enhancement Program (EEEP)

Overview

Article Act 84 of 2016 (Article XVII-D, the Entertainment Production Tax Credit) authorizes the issuances of Entertainment Economic Enhancement Program to expand the Concert Rehearsal and Tours in Pennsylvania.

Uses

Recipients of an Entertainment Economic Enhancement Program may use the tax credit to offset their Pennsylvania state liability or sell, assign, or transfer the credits to another entity.

Eligibility

It is restricted to Concert Tour promotion companies, Concert Tour management companies, or other Concert management companies that produce a series of live musical Concerts with performances featuring a live musical performer or performers in front of a live audience within the commonwealth. Performances must be held at two or more different locations within Pennsylvania that qualify as a Class 1 Venue, Class 2 Venue, or Class 3 Venue, as defined in the Act.

Credits may be awarded for up to 25 percent of eligible expenses up to $800,000 per taxpayer per fiscal year. The budget allocation is $4 million a year beginning in the 2017-18 fiscal year.

Please refer to the program guidelines for additional information on eligibility.

Terms

Applications will be accepted no sooner than 180 days prior to the start date of Concert Rehearsals in the Commonwealth.

How to Apply

Applicants must complete the online Electronic Single Application (add web address) available at dced.pa.gov and submit all required information and documentation as specified in the program guidelines.

Entertainment Economic Enhancement Program (EEEP) Guidelines

• Appendix A – Legislation
• Appendix B – Approved Qualified Rehearsal Facilities
• Appendix C – Entertainment Economic Enhancement Program Application
• Appendix D – Budget Top Sheet
• Appendix E – Instructions on Completing the Single Application
• Appendix F – Economic Impact Report
• Appendix G – Pennsylvania Vendor/Subcontractor Report
• Appendix H – Final Employees Report
• Appendix I – Acknowledgements and Logo
• Appendix J – Assignment Application
• Appendix K – Third Party Agent Consent Form
• Appendix L – Qualified Rehearsal Facility Affidavit
• Appendix M – EEEP Claim Form

Nondiscrimination

No assistance shall be awarded to a Qualified Taxpayer under this program unless the Qualified Taxpayer certifies that the Qualified Taxpayer shall not discriminate against any employee or against any person seeking employment by reason of race, gender, creed, color, sexual orientation, gender identity or expression, or in violation of the Pennsylvania Human Relations Act, which provides discrimination on the basis of race, color, religious creed, ancestry, age, sex, national origin, handicap or disability, or in violation of any applicable federal laws.