Illinois Administrative Code › Title 14 - COMMERCE › Part 528 - ILLINOIS FILM PRODUCTION SERVICES TAX CREDIT PROGRAM › Section 528.40 - Application Process and Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
The Department will accept and evaluate applications from
				eligible applicants in accordance with the following provisions:
a) An applicant proposing a film, television
			 or commercial production planned to be located in the State shall submit its
			 application at least 24 hours prior to the start of principal filming or
			 taping.
b) Written applications
			 will be required and must be submitted on the standard application form
			 provided by the Department. Applications shall be submitted to the Department's
			 office stated on the application. The applicant must provide the following
			 information:
1) Legal name, address, and
			 telephone number of applicant.
2)
			 Name, title, and telephone number of primary contact person.
3) Type of business entity:
A) Individual or Sole
			 Proprietorship
B)
			 Partnership
C)
			 Corporation
D) Subchapter S
			 Corporation
E) Limited Liability
			 Company
F) Other (applicant will
			 provide description).
4)
			 Date of incorporation or formation.
5) Federal Employer Identification Number
			 (FEIN) or Tax Identification Number (TIN).
6) Production title.
7) Type of production - a description stating
			 that the production is one of the following:
A) Feature film
B) Television program
C) Commercial
D) Other (applicant will provide
			 description).
8) Length
			 of production.
9) Date principal
			 filming or taping begins in Illinois.
10) Estimated number of shoot days in
			 Illinois.
11) Estimated total
			 budget of production.
12) Estimated
			 total Illinois labor expenditure.
13) Estimated total budget of
			 post-production.
14) Estimated
			 number of Illinois residents to be hired to work on the production.
15) A diversity plan.
16) Documentation evidencing applicant's
			 intention to participate in training, education and recruitment programs, if
			 available, offered by Illinois colleges, universities, labor organizations and
			 the motion picture industry that are designed to promote training and hiring of
			 Illinois residents who represent the diversity of the Illinois
			 population.
17) A written statement
			 evidencing that the receipt of the credit is essential to the decision to
			 operate the accredited production in Illinois.
18) A story line or log line.
19) Certification that the applicant will
			 provide detailed vendor cost documentation for post-production services,
			 including, but not limited to, a listing of all Illinois resident
			 post-production staff and crew who worked on the production and their
			 respective wages and fringe benefits, and payments made to sub-vendors
			 domiciled in Illinois, if post-production spending represents more than 50% of
			 qualifying Illinois spending. Only Illinois resident wages and fringe benefits
			 (up to $100,000 per resident) and payments made to Illinois domiciled
			 sub-vendors are qualified.
20)
			 Certification that the applicant is and will remain in good standing with
			 applicable State authorities, is not currently operating under or subject to
			 any cease and desist order or subject to any informal or formal regulatory
			 action, and, to the best of the applicant's knowledge, is not currently the
			 subject of any investigation by any State or federal regulatory, law
			 enforcement or legal authority. Should the applicant become the subject of an
			 investigation by any State or federal regulatory, law enforcement or legal
			 authority, the applicant shall promptly notify the Department of that
			 investigation. The applicant acknowledges that, should it become delinquent in
			 its good standing status with any applicable State authority or if it later
			 becomes subject to a cease and desist order or memorandum of understanding, or
			 is found in violation pursuant to any regulatory action or any court action or
			 proceeding before any administrative agency, the Department is authorized to
			 deny the applicant's request for a tax credit certificate.