HB 915 North Carolina House · 2025-2026 Session

Reenact Film Credit.

HB 915 reenacts a 25% tax credit for film production companies in North Carolina that spend at least $250,000 on qualifying expenses within the state. The credit applies to costs like equipment rentals, wages (excluding payments over $1 million to top earners), insurance, and employee benefits, but excludes political ads, news broadcasts, live sports events, and obscene content. The credit is capped at $20 million per feature film and requires producers to notify the North Carolina Film Office before claiming it. This reenactment makes the credit effective for qualifying expenses occurring on or after January 1, 2025, after a prior sunset clause expired in 2015.
Bill status in committee 1 of 4 stages cleared
Introduction
Apr 2025
Committee Review
Floor Vote
Governor
Introduced Apr 10, 2025 Last action Apr 14, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Filed Edition 1 · 3 edits
MINOR
The bill has been updated with new sponsor information and revised formatting, including the addition of Representative Cervania as a co-sponsor. The bill's substantive policy content regarding film credit eligibility and administration remains unchanged, with only minor text truncation visible in the provided excerpt.
TECHNICAL

Added Representative Cervania as a co-sponsor alongside Representative Dew, with a note directing readers to the General Assembly website for a complete sponsor list.

Updated the bill reference number from DRH40487-MCf-135 to H915-v-1 and adjusted the session header formatting.

Referred to date changed from unspecified to April 14, 2025, indicating when the bill was referred to House Rules, Calendar, and Operations.

Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
1
Apr 14, 2025
Committee
Ref To Com On Rules, Calendar, and Operations of the House
lower
Apr 10, 2025
Introduced
Filed
lower
1 primary · 17 co-sponsors

Sponsors