What requirements must a soundstage meet in order to become a Level 2 QPF?
A Level 2 Qualified Production Facility must have at least one 7,000 sq ft sound stage that meets these criteria:
be soundproof with a noise criteria (NC) rating of 30 or better;
have sufficient heating and air conditioning for shooting without the need for supplemental units,
incorporate a permanent grid and sufficient built-in electrical service for shooting without the need for generators, and
be column-free with a clear height of at least 16’ under the permanent grid.
Is my production eligible for the tax credit?
This is the 30% question. The guidelines can seem obscure, so here’s a bit of a guideline to see if your production qualifies!
Your production must be a:
feature film
episodic television series
television pilot or presentation
television movies and miniseries.
What else is needed to qualify?
If the budget of your production exceeds $15 million or is produced by a publicly traded company, then you must shoot 10% of the principal photography in a Level 2 Qualified Production Facility in New York.
Likewise, if your project is independently produced (or has a budget under $15 million), then you must shoot at least one full day of principal photography in a Level One or Level 2 New York State Qualified Production Facility to qualify for the film tax credit.
Finally, TV pilots must also shoot one principal photography day at a New York State QPF, and 75% or more of total expenses—excluding post-production—must relate to work shot at a QPF.
