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Ch. 96
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2005 LAWS OF MARYLAND
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(3) "FILM PRODUCTION ACTIVITY" DOES NOT INCLUDE:
(I) PRODUCTION OF:
A. STUDENT FILMS;
B. NONCOMMERCIAL PERSONAL VIDEOS;
C. SPORTS BROADCASTS;
D. BROADCASTS OF LIVE EVENTS; OR
E. TALK SHOWS; OR
(II) ANY ACTIVITY NOT NECESSARY TO AND UNDERTAKEN
DIRECTLY AND EXCLUSIVELY FOR THE MAKING OF A MASTER FILM, TAPE, OR IMAGE.
(C) "FUND" MEANS THE FILM PRODUCTION EMPLOYER WAGE REBATE FUND
ESTABLISHED UNDER § 5-1805 OF THIS SUBTITLE.
(D) (1) "QUALIFIED EMPLOYEE WAGES" MEANS THE FIRST $25,000 OF THE
PORTION OF AN EMPLOYEE'S WAGES THAT ARE DIRECTLY ATTRIBUTABLE TO THE
EMPLOYEE'S WORK ON THE FILM PRODUCTION ACTIVITY IN THE STATE.
(2) "QUALIFIED EMPLOYEE WAGES" DOES NOT INCLUDE ANY PORTION
OF THE WAGES OF AN EMPLOYEE WHOSE WAGES IN CONNECTION WITH THE FILM
PRODUCTION ACTIVITY EQUAL OR EXCEED $1,000,000.
(E) "QUALIFIED FILM PRODUCTION EMPLOYER" MEANS AN EMPLOYER THAT
IS CARRYING OUT A FILM PRODUCTION ACTIVITY AND IS DETERMINED BY THE
SECRETARY UNDER § 5-1804 OF THIS SUBTITLE TO BE AN EMPLOYER ELIGIBLE FOR
THE REBATE PROVIDED UNDER THIS SUBTITLE.
(F) (1). "TOTAL DIRECT COSTS OF A FILM PRODUCTION ACTIVITY' MEANS
THE TOTAL OF COSTS INCURRED THAT ARE NECESSARY TO CARRY OUT A FILM
PRODUCTION ACTIVITY.
(2) "TOTAL DIRECT COSTS OF A FILM PRODUCTION ACTIVITY" INCLUDE
COSTS INCURRED FOR:
(I) EMPLOYEE WAGES AND BENEFITS;
(II) FEES FOR SERVICES;
(III) ACQUIRING OR LEASING REAL PROPERTY OR TANGIBLE OR
INTANGIBLE PERSONAL PROPERTY; OR
(IV) ANY OTHER EXPENSE NECESSARY TO CARRY OUT A FILM
PRODUCTION ACTIVITY.
5-1802.
IT IS THE INTENT OF THE GENERAL ASSEMBLY THAT THE REBATE PROVIDED
UNDER THIS SUBTITLE IS FOR THE PURPOSE OF INCREASING FILM PRODUCTION
ACTIVITY CARRIED OUT IN THE STATE, BRINGING ECONOMIC BENEFITS TO THE
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