FILM TAX-LABOR EXPENDITURES

Amends the Film Production Services Tax Credit Act of 2008. Removes a provision excluding industrial, corporate, or institutional productions from the definition of "accredited production". Provides that the term "Illinois production spending" includes compensation paid to performing artists. Defines "performing artist". Provides that the term "Illinois labor expenditure" includes the first $1,000,000 of wages paid to or incurred in connection with the employment of each performing artist, except that, if the performing artist is not an Illinois resident, the first $100,000 of wages paid to that performing artist shall be excluded. Effective immediately.