Tax Break Tracker Individual Entry
Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
State:
Massachusetts
Reporting Jurisdiction:
Massachusetts
Jurisdiction type
:
State
:
Fiscal year ending In:
2018
Program name:
Film Tax Incentive
Program purpose:
Film production
:
Statutory authority:
M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X
:
Abating jurisdiction(s):
State of Massachusetts
:
Applicable taxes:
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Method of abatement:
Tax credit
:
Provisions for recapture:
(no provisions for recapture)
:
Gross revenue loss:
$69,970,000
:
Reimbursement / offset:
$0
:
Net revenue loss:
$69,970,000
:
Type of loss:
Active
:
Additional notes on dislosure:
(none)
