Divergent and the Illinois Film Tax Credit

A big studio film every few years is not sustainable. It's time for Illinois to acknowledge the resources it lacks and modify the credit to be inclusive, not exclusive, to the global industry.

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Terminology

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

-A-
Above the Line
Ask Price High
ATL – (see ATL) –
-B-
Backstop Guarantee
Below the Line – (see BTL)
Booking and Collections
BTL – Below the line
-E-
Equity (cash)
Equity (ownership)
Equity (profit)
-F-
Finance Plan
Financier
Foreign Buyers
Foreign Distributors
Foreign Sales
Foreign Sales Agent
Foreign Sales Contracts
Foreign Sales Estimates
-G-
Gap Lender
Gap Loan
-H-
Holdback Reserve
-I-
Investor
-J-
Junior Lender
Junior Capital
-L-
Lender
Long Form Agreement
-M-
Mezzanine (Mezz) Lender
-N-
Negative Pickup
NOA
Notice of Assignment – (see NOA)
NOD
Notice of Delivery – (see NOD)
-P-
Pick, Pack and Ship
Presales (Domestic)
Presales (Foreign)
Presale Deposits
-S-
Sales Report
Senior Lender
Senior Bank
Senior Capital
Short Form
-T-
Take Price
Tax Credits
Tax Incentives
Techincal Acceptance