Bill Text: NH SB286 | 2025 | Regular Session | Introduced
Bill Title: Creating the New Hampshire office of film and creative media.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced) 2025-02-20 - Committee Report: Ought to Pass, 03/06/2025; Vote 4-0; Consent Calendar; Senate Calendar 11 [SB286 Detail]
Download: New_Hampshire-2025-SB286-Introduced.html
SB 286-FN - AS INTRODUCED
2025 SESSION
25-1080
07/08
SENATE BILL 286-FN
AN ACT creating the New Hampshire office of film and creative media.
SPONSORS: Sen. Innis, Dist 7; Sen. Perkins Kwoka, Dist 21; Rep. Nelson, Rock. 13; Rep. Foote, Rock. 13
COMMITTEE: Executive Departments and Administration
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ANALYSIS
This bill:
I. Establishes an office of film and creative media within the department of business and economic affairs.
II. Establishes business enterprise tax credits for qualifying film and motion picture companies.
III. Appropriates funds to staff the office of film and creative media.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
25-1080
07/08
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
AN ACT creating the New Hampshire office of film and creative media.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Department of Business and Economic Affairs; Office of Film and Creative Media. Amend RSA 12-O by inserting after section 76 the following new section:
12-O:77 Office of Film and Creative Media.
I. There is established the office of film and creative media within the department of business and economic affairs. The office shall be under the supervision of a classified director of the office of film and creative media, who shall serve under the supervision of the commissioner. The director shall provide administrative oversight and ensure that the responsibilities of the office described in this section are fulfilled.
II. The office of film and creative media shall:
(a) Connect film and media industry organizations within New Hampshire.
(b) Act as a point of contact for production companies considering film and media production in New Hampshire.
(c) Provide information on tax incentives and tax programs to media companies who may wish to do business in New Hampshire.
(d) Maintain a database of New Hampshire film and media professionals, film crews, venues, and filming locations.
(e) Maintain a database of employment and internship opportunities in the film and creative media industry within New Hampshire.
(f) Encourage out of state production and media companies to film projects within New Hampshire.
(g) Highlight New Hampshire's business climate to the film and media industry.
III. Provided that any federally funded programs managed by the department of business and economic affairs on the effective date of this section shall continue to be managed by the department of business and economic affairs, the office of film and creative media may:
(a) Seek federal grants or loans.
(b) Seek private foundation partnerships.
(c) Seek to participate in federal programs.
(d) In accordance with applicable federal program guidelines, administer federally funded film and creative media programs.
2 New Subdivision; Film and Motion Picture Tax Credits. Amend RSA 77-E by inserting after section 14 the following new subdivision:
Film and Motion Picture Tax Credits
77-E:15 Definitions. For the purposes of this subdivision, "film and motion picture" means a feature-length film, video, television series not exceeding 27 episodes, or a commercial made in this state, in whole or in part, for theatrical or television viewing, or as a television pilot. "Film and motion picture" shall not include a production featuring news, current events, weather or financial market reports, talk shows, game shows, sporting events, awards shows or other gala events, productions whose sole purpose is fundraising, longform productions that primarily market products or services, or productions containing obscene material or performances.
77-E:16 Film and Motion Picture Payroll Tax Credit. There shall be a tax credit allowed against the tax due under this chapter for film and motion picture production companies that incur at least $50,000 worth of production-related expenses in a fiscal year in an amount as follows:
I. Twenty-five percent of the business' total qualifying payments made to employees connected with the filming or production of a motion picture within this state.
II. Only payments made to employees may be considered for the purpose of this section.
III. Qualifying payments shall not include any payments made to an employee in excess of $250,000.
77-E:17 Film and Motion Picture Production Tax Credit. There shall be a tax credit allowed against the tax due under this chapter for film and motion picture production companies that, for any project they work on, produce, or release, spend at least 50 percent of their time filming in this state in an amount as follows:
I. Twenty-five percent of the business' production-related expenses connected to filming and producing a motion picture in this state.
II. Any amount allowed under this section shall not include or consider payroll expenses in the calculation of the credit.
III. A business' New Hampshire-related production expenses must exceed 50 percent of its total production-related expenses to qualify for a credit under this section.
3 Department of Business and Economic Affairs; New Positions; Appropriation.
I. The sum of $500,000 for the fiscal years ending June 30, 2026 and June 30, 2027 is hereby appropriated to the department of business and economic affairs, for the purpose of managing and promoting filmmaking in New Hampshire. All funds appropriated for the program shall be nonlapsing. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.
4 Effective Date. This act shall take effect 60 days after its passage.
25-1080
1/20/25
SB 286-FN- FISCAL NOTE
AS INTRODUCED
AN ACT creating the New Hampshire office of film and creative media.
FISCAL IMPACT:
|
| |||||
Estimated State Impact | ||||||
| FY 2025 | FY 2026 | FY 2027 | FY 2028 | ||
Revenue | $0 | $0 | Indeterminable | Indeterminable | ||
Revenue Fund(s) | General Fund and Education Trust Fund | |||||
Expenditures* | $0 | Indeterminable Increase up to $1,000,000 | Indeterminable | |||
Funding Source(s) | General Fund | |||||
Appropriations* | $0 | $500,000 | $500,000 | $0 | ||
Funding Source(s) | General Fund | |||||
*Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill | ||||||
The Office of Legislative Budget Assistant is unable to provide a complete fiscal note for this bill, as introduced, as it is awaiting information from the Department of Business and Economic Affairs and the Department of Revenue Administration. The Departments were originally contacted on 1/17/25 for a fiscal note worksheet. When completed, a revised fiscal note will be forwarded to the Senate Clerk's Office
METHODOLOGY:
This bill establishes the Office of Film and Creative Media within the Department of Business and Economic Affairs. The office will be supervised by a director and supported by two full-time staff, with responsibilities including connecting New Hampshire’s film and media industry, serving as a point of contact for production companies, providing information on tax incentives, maintaining databases of industry professionals and opportunities, and promoting New Hampshire as a filming destination. The office may seek federal grants, private partnerships, and administer federally funded programs to support its initiatives. Additionally, this bill creates two Business Enterprise Tax (BET) credits for film and motion picture production companies: a BET credit of 25% for qualifying employee wages and a production-related expenses tax credit of 25%, with eligibility requirements specified.
The bill appropriates $1,000,000 for fiscal years ending June 30, 2026, and June 30, 2027, to fund the new office, including the creation of one director and two full-time support staff positions. These funds are nonlapsing. However, the impact on state General Fund expenditures is indeterminable due to potential additional costs associated with the offices activities, such as seeking and managing grants, administering federal programs, and implementing initiatives to attract film and media production to the state. The timing and cost of these future expenditures are indeterminable. However, it is assumed the expenditures for FY 2028 and forward will be included in the Office's budget request for the 2028-2029 biennium.
Additionally, there will be an indeterminable impact on the General Fund and Education Trust Fund revenues, as this bill establishes two new tax credits under the Business Enterprise Tax. These new BET credits, one for 25% of qualifying employee wages and another for 25% of production-related expenses, may be utilized against the Business Profits Tax. However, it is difficult to estimate the amount of new revenue the bill might generate through increased film and media activity in the state and how much of that revenue would be offset by the utilization of these tax credits. It is assumed the impact on revenues would not occur until FY 2027 at the earliest.
AGENCIES CONTACTED:
Department of Business and Economic Affairs and Department of Revenue Administration
