ORS 284.368
Reimbursement from fund
- maximum amounts allowable
- additional payment
- verification of eligible expenses
- rules
Amended by SB 1524
Effective since June 3, 2022
Relating to taxation; creating new provisions; amending ORS 284.368, 305.685, 317A.100 and 317A.137 and section 6, chapter 905, Oregon Laws 2007, section 2, chapter 527, Oregon Laws 2021, and sections 3 and 5, chapter 589, Oregon Laws 2021; and prescribing an effective date.
(1)
As used in this section:(a)
“Actual Oregon expenses” means the costs paid in Oregon for principal photography, production or postproduction in Oregon of a film, or for media production services, including but not limited to the purchase or rental cost of equipment, food, lodging, real property and permits and payments made for salaries, wages and benefits for work in Oregon.(b)
“Film” means a television movie or one or more episodes of a single television series, or a movie produced for release to theaters, video or the Internet. “Film” does not include the production of a commercial or one or more segments of a newscast or sporting event.(c)
“Filmmaker” means a person who owns a television or film production company.(d)
“Local filmmaker” means a person who owns a television or film production company that has its principal place of business in this state.(e)
“Local media production project” means, if made or performed by a local media production services company, a single interactive video game or a portion thereof, or postproduction services for a single film.(f)
“Local media production services company” means a media production services company that has its principal place of business in this state.(g)
“Media production services” includes postproduction services and interactive video game development. “Media production services” does not include the production of a commercial or one or more segments of a newscast or sporting event.(h)
“Media production services company” means a person who is engaged in media production services.(i)
“Portland metropolitan zone” means the area within a 30-mile radius of the center of the Burnside Bridge in Portland.(j)
“Resident of this state” has the meaning given that term in ORS 316.027 (“Resident” defined).(2)
Intentionally left blank —Ed.(a)
The Oregon Business Development Department may reimburse a filmmaker or local media production services company for a portion of the actual Oregon expenses incurred by the filmmaker or local media production services company.(b)
Maximum reimbursement for a single film or a single local media production project shall be the total of:(A)
10 percent of payments made for employee salaries, wages and benefits for work done in Oregon; and(B)
20 percent of all other actual Oregon expenses.(c)
Notwithstanding paragraph (b) of this subsection, maximum reimbursement for a single film may not exceed 50 percent of total moneys received by the Oregon Production Investment Fund during the biennium in which the actual Oregon expenses are incurred.(d)
To qualify for reimbursement under this subsection, total actual Oregon expenses for a film or a local media production project must equal or exceed $1 million.(3)
Intentionally left blank —Ed.(a)
The department may reimburse a local filmmaker or local media production services company for all or a portion of the actual Oregon expenses, up to $1 million, incurred by the local filmmaker or local media production services company.(b)
To qualify for reimbursement under this subsection:(A)
Total actual Oregon expenses paid for the film or media production services must be at least $75,000;(B)
The local filmmaker or local media production services company must have spent 80 percent of the film’s payroll on employees who are residents of this state; and(C)
The local filmmaker or local media production services company must have employed or contracted with a public accountant certified under ORS 673.040 (Eligibility for certificate of certified public accountant) for the provision of payroll services.(4)
In combination with the reimbursements allowed under subsections (2) and (3) of this section, the department may make an additional payment to a filmmaker for one of the following:(a)
A travel and living expenses rebate of $200 per employee per day, for any day that a film is shot entirely outside the Portland metropolitan zone, not to exceed $10,000 per day or $50,000 per film; or(b)
An increase of 10 percent of the amount otherwise allowable under subsections (2) and (3) of this section, if for at least six days and at least one day more than half of its total shoot days in Oregon the film is shot entirely outside the Portland metropolitan zone.(5)
Reimbursement under this section shall be made from moneys credited to or deposited in the Oregon Production Investment Fund during the biennium in which the actual Oregon expenses were paid or any prior biennium. A reimbursement may not be made to the extent funds are not available in the fund to make the reimbursement.(6)
Intentionally left blank —Ed.(a)
Total actual Oregon expenses supporting a claim for reimbursement under this section must be verified by the Oregon Film and Video Office. The filmmaker or local media production services company must submit to the office proof of the actual Oregon expenses. The proof must include any documentation that may be required by the office in its discretion to verify the actual Oregon expenses.(b)
The office may charge the filmmaker or local media production services company for costs reasonably incurred to verify the actual Oregon expenses, including but not limited to the cost for a review or audit of the supporting documentation by an accountant or auditor. The office may require the department to deduct the costs incurred by the office in performing its review or audit from any reimbursement made to the filmmaker or local media production services company under this section.(c)
The office may adopt rules that establish a procedure for the submission and verification of actual Oregon expenses. [2003 c.736 §80; 2007 c.815 §1; 2009 c.787 §§1,1b; 2013 c.750 §49; 2016 c.29 §7]
Source:
Section 284.368 — Reimbursement from fund; maximum amounts allowable; additional payment; verification of eligible expenses; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors284.html.
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