2024 -- S 2327

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LC004592

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2024

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A N   A C T

RELATING TO TAXATION -- MOTION PICTURE PRODUCTION TAX CREDITS

     

     Introduced By: Senators DiPalma, Miller, Ciccone, Zurier, Britto, Pearson, Lawson,
Felag, and Gallo

     Date Introduced: February 12, 2024

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-31.2-11 of the General Laws in Chapter 44-31.2 entitled "Motion

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Picture Production Tax Credits" is hereby repealed.

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     44-31.2-11. Sunset.

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     No credits shall be issued on or after July 1, 2027, unless the production has received initial

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certification under ยง 44-31.2-6(a) prior to July 1, 2027.

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- MOTION PICTURE PRODUCTION TAX CREDITS

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     This act would eliminate the sunset provision for the motion picture production tax credit.

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     This act would take effect upon passage.

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