An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for credit for qualified film production expenses and for penalty.

HB 1400 modifies Pennsylvania's film production tax credit by requiring productions employing children to have adults in direct contact with children submit documentation proving compliance with child safety rules. The Department of Revenue will review credit applications, considering the anticipated number of employees under 18, and set application periods of up to 90 days. Taxpayers claiming the credit who fail to meet the expense requirements or this new child contact rule must repay the credit. This bill directly affects film producers in Pennsylvania seeking the tax credit for productions involving children.