On December 21, 2010, the Department of Taxation, in consultation with the Virginia Film Office, published guidelines regarding the Virginia Motion Picture Production Tax Credit (Public Document 10-281). These guidelines state that, as necessary, additional guidelines and rules will be published and posted on TAX's website.

During the 2014 Session, the General Assembly enacted legislation which increased the credit cap and requires the Department to provide certain information to the General Assembly on request. Accordingly, on March 23, 2015, the Department published updated Motion Picture Production Tax Credit Guidelines to reflect the changes set forth in this legislation, and to provide updated guidance regarding the credit.

Legislative Documents

HB 861 (2010) Text PDF Fiscal Impact Statement

SB 257 (2010) Text PDF Fiscal Impact Statement

HB 460 (2014) Text PDF Fiscal Impact Statement

Guideline Development Documents

Workplan (PDF 72 KB)

Final Guidelines (PDF 76 KB)

Prior Guidelines

Prior Motion Picture Production Tax Credit Guidelines (PDF 195 KB)