Section-181SECTION 181 is back!  Everybody’s favorite on-again, off-again federal film funding incentive is back. But with a twist!  Not only is it retroactive for 2015 (as usual), but this new-and-improved version is also extended through 2016, if you did (or can) start production during then.  It always shows up at the end of the year, just in time to be mostly useless; but this time we have a whole extra year to look forward to.

But wait, there’s more!  Congress has also thrown in a bonus for hyphenates: live theatrical plays are now included in this new version of the legislation.  It’s not a huge value-add, but it’s nice to be thought of.

Attorney Sky Moore (at Stroock) took time out of his motorcycle riding, to bring us a great snarky, write-up summarizing this new development.


  1. I am still in shock. But, I should not be shocked over what Congress does these days.

    I have seven projects which will now be revived from the dead, or, should I say ‘development hell’ that is business partner financing.

    AND in a motion picture investors tax incentive state such as Louisiana.

    *Pinch me.*

    – Stan


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