Qualified film definition

Qualified film means a television film, television pilot and/or

Qualified film means a feature-length film, television film, television pilot and/or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed. Qualified film shall not include (i) a documentary film, news or current affairs program, interview or talk program, “how-to” (i.e., instructional) film or program, film or program consisting primarily of stock footage, sporting event or sporting program, game show, award ceremony, film or program intended primarily for industrial, corporate or institutional end-users, fundraising film or program, daytime drama (i.e., daytime “soap opera”), commercials, music videos or “reality” program or (ii) a production for which records are required under section 2257 of Title 18, United States Code, to be maintained with respect to any performer in such production (reporting of books, films, etc. with respect to sexually explicit conduct).

Qualified film means a television film, television pilot and/or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed.

Examples of Qualified film in a sentence

• Qualified film includes any motion picture film or videotape (including live or delayed television programming, but not including certain sexually explicit productions) if 50 percent or more of the total compensation relating to the production of the film (including compensation in the form of residuals and participations) constitutes compensation for services performed in the United States by actors, production personnel, directors, and producers.

• Qualified film, television, and live theatrical productions House bill.–No provision.Senate amendment.–Expands the definition of qualified property to include qualified film, television, and live theatrical productions for which a deduction otherwise would have been allowable under section 181 without regard to the dollar limitation or termination of such section.

• Qualified film production entity” means an entity that is carrying out a film production activity and is determined by the Secretary under § 5–1804 of this subtitle to be an entity eligible for the rebate provided under this subtitle.

• Qualified film" means a feature-length film, television film, television special, and/or television series, regardless of the medium by means of which it is created or conveyed, of which: (1) 75% of its total shooting days take place in New York City, or (2) 75% of its production costs are "qualified production costs." A "qualified film" must have production costs of at least $400,000 and must have completed production no earlier than twenty-four (24) months prior to the date of application to the Program.

• Qualified film, television and live theatrical productions, as defined in§§ 181(d) and (e) 18Another key factor is that the 100% deduction applies to both new qualifying property as well as newly purchased used qualifying equipment.

More Definitions of Qualified film

Qualified film means a feature-length film, television film,

Qualified film means a feature-length film, television film, television special, television pilot and/or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed, of which: (1) 75% of its total shooting days take place in New York City, or (2) 75% of its production costs are qualified production costs. “Qualified film” does not include a production for which records are required under § 2257 of Title 18, United States Code, to be maintained with respect to any performer in such production (reporting of books, films, etc. with respect to sexually explicit conduct).

Qualified film means a feature-length film, television film, relocated television production,

Qualified film means a feature-length film, television film, relocated television production, television pilot or television series, regardless of the medium by means of which the film, pilot or series is created or conveyed. For the purposes of the credit provided by these regulations only, a "qualified film" whose majority of principal photography shooting days in the production of the qualified film are shot in Westchester, Rockland, Nassau, or Suffolk county or any of the five New York City boroughs shall have a minimum budget of one million dollars. A "qualified film" whose majority of principal photography shooting days in the production of the qualified film are shot in any other county of the state than those listed in the preceding sentence shall have a minimum budget of two hundred fifty thousand dollars. Qualified film shall not include: (1) a documentary film, news or current affairs program, interview or talk program (unless such talk program meets the requirements of subdivision (ac) of this section, how-to (i.e., instructional) film or program, film or program consisting primarily of stock footage, sporting event or sporting program, game show, award ceremony, film or program intended primarily for industrial, corporate or institutional end-users, fund-raising film or program, daytime drama (i.e., daytime soap opera), commercials, music videos or “reality” program; or (2) a production for which records are required under section 2257 of title 18, United States Code, to be maintained with respect to any performer in such production (reporting of books, films, etc. with respect to sexually explicit conduct); or (3) a compilation of short films or webisodes aggregated to meet either the definition of television film or television series under these regulations; or (4) other than a relocated television production, a television series commonly known as variety entertainment, variety sketch and variety talk, i.e., a program with components of improvisational or scripted content (monologues, sketches, interviews), either exclusively or in combination with other entertainment elements such as musical performances, dancing, cooking, crafts, pranks, stunts, and games. However, a qualified film shall include a television series as described in subparagraph (4) of this paragraph only if an

Qualified film means a feature-length film, television film, relocated television production, television pilot and/or each episode of a television series, regardless of themedium by means of which the film, pilot or episode is created or conveyed. Qualified film shall not include:

Qualified film shall have the meaning provided in Section 2.2 hereof;

Qualified film means a feature-length film, television film, RELOCATED TELEVISION PRODUCTION, television pilot and/or each episode of