Runaway Productions & IRS Code Section 181 – Deduction for Qualified Film and Television Production Costs

On October 27, 2009, California Rep. Diane Watson announced her introduction of H.R.3939 which would extend expensing provisions for qualifying film and television productions. H.R. 3939 requests an extension of IRS Code Section 181 until 2011. The current extension expires on December 31, 2009.

Illinois Film Production Services Tax Credit Act

In 2003 Illinois introduced a wage-based tax credit for film producers. In December of 2008 Illinois passed the Illinois Film Production Tax Credit Act, offering producers a credit of 30% of all “qualified expenditures,” including post-production, and has no expiration. To promote growth and job opportunities in the Illinois film industry, the Act is to beneficial to […]

Dead Celebrities: Use of Another’s Likeness in Film Under The Illinois Right of Publicity Act

Whether the image, voice, likeness or identity of deceased celebrities or lesser-known individuals may be exploited in commercial endeavors turns on the analysis of the individual’s “right of publicity” or the ability of the individual’s heirs to control that right. Generally speaking, analysis of right of publicity law presents significant challenges since there is no […]

Anatomy of a Distribution Deal

If I had a dollar for every poorly-written, ill-conceived and unfair distribution deal that came across my desk, I’d be producing films instead of writing about producing them! Too often, filmmakers are dazzled by the numbers that may result from an exceptional commercialization and so eager to land a deal that they leave common sense […]

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