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Indiana · Snapshot 2026

IC 6-3.1-26-5.5: "Motion picture or audio production"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.1. STATE TAX LIABILITY CREDITS
  3. Chapter 26. Hoosier Business Investment Tax Credit

Sec. 5.5. As used in this chapter, "motion picture or audio production" means a:

(1) feature length film;

(2) video;

(3) television series;

(4) commercial;

(5) music video or an audio recording; or

(6) corporate production;

for any combination of theatrical, television, or other media viewing or as a television pilot. The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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