D.C. Mun. Regs. r. 1-3199
For purposes of this section, the following terms shall have the meanings ascribed:
"Above-the -line Crew" means a person or persons employed by an eligible production company for a qualified production such as producers, directors, writers, actors, and casting directors, excluding "below-the- line" crew.
"Act" means the Film DC Economic Incentive Act of 2006, effective March 14, 2007(D.C. Law 21-81; D.C. Official Code §§ 2-1204.11et seq.), as amended.
"Agency" means the Office of Cable Television, Film, Music and Entertainment.
"Base" Infrastructure Investment" means the cost, including renovation, rehabilitation, fabrication and installation, expended by a person in the development of a qualified film and digital media infrastructure project for tangible assets of a type that are, or under the United States Internal Revenue Code will become, eligible for depreciation, amortization, or accelerated capital cost recovery for federal income tax purposes that are physically located in the District for use in a business activity in the District and that are not mobile tangible assets. The term "base infrastructure investment" does not include a qualified production expenditure or a qualified personnel expenditure.
"Below-the -line Crew" means a person or persons employed by an eligible production company for a qualified production after production begins and before production is completed, excluding above-the- line crew such as a producer, director, writer, actor, or other person in a similar position. These positions include but are not limited to the following:
Assistant Director
Art Director
Film Editor
Line Producer
Best Boy Electric
Best Boy Grip
Boom Operator
Character generator (CG) operator (television)
Costume Designer
Director of Photography
Camera operator
Composer
Dolly grip
Gaffer
Graphic Artist
Hair Stylist
Key Grip
Make-up Artist
Production Assistant
Script Supervisor (continuity)
Sound Engineer
Stage Manager (television)
Stage Carpenter
Technical Director (TD) (television)
Video control Broadcast engineering (television)
Visual Effects Editor
Extras & Bit Players Catering/Craft Service
"Business Day"- Any day, Monday through Friday, that is not a public holiday.
"Digital Interactive Media Production" means any interactive entertainment intended for commercial exploitation, including, but not limited to:
"Direct District Expenditure"means a qualified production expenditure or a qualified personnel expenditure to a District resident above-the- line or below-the- line crew member.
"Disapproval Letter" means a letter to the program applicant from the Agency that contains a final determination that the production company does not qualify for incentive funding through the Rebate Fund.
"Eligible Production Company" means an entity in the business of producing qualified productions.
"Extension Waiver" means a waiver issued to the Rebate Awardee allowing an extension to the rule mandating all approved Rebate Fund qualifying project activity begin within the same fiscal year as the issuance of the Pre-Certification Qualifying Project Letter.
"Fiscal Year" means the budget and accounting year of the District, commencing on the first day of October of each year and ending on the 30th day of September of the succeeding calendar year.
"Postproduction Expenditure"means a direct expenditure for editing, Foley recording, automatic dialogue replacement, sound editing, special or visual effects, including computer- generated imagery or other effects, scoring and music editing, beginning and end credits, negative cutting, soundtrack production, dubbing, subtitling, addition of sound or visual effects, and related expenses.
"Pre -Certification Qualifying Project Letter" means a letter to the program applicant from the Agency that contains a preliminary determination that the project qualifies for incentive funding pursuant to the Rebate Fund.
"Preproduction Expenditure" means a direct expenditure in the process of preparation for actual physical production, which includes, but is not limited to, activities such as location scouting, hiring of crew, construction of sets, and the establishment of a dedicated production office."
"Production Company" means any individual, partnership, corporation or other business entity that is primarily responsible for the production of a film or television project.
"Qualified Film and Digital Media Infrastructure Project" means a film, video, television, or digital media production or postproduction facility located in the District, movable and immovable property and equipment related to the facility, and any other facility that is a necessary component of the primary facility. The term "qualified film and digital media infrastructure project" does not include a movie theater or other commercial exhibition facility.
"Qualified Job Training Expenditure" means salary and other expenditures paid by an eligible production company to provide qualified personnel with on-the-job training to upgrade or enhance the skills of the qualified personnel as a member of the below-the- line crew for a qualified production.
"Qualified Personnel" means a District resident that is legally eligible for employment or non-residents per forming production activity on a qualified production in the District of Columbia.
"Qualified Personnel Expenditure" means an expenditure made in the District directly attributable to the production or distribution of a qualified production that is a transaction subject to taxation in the District and is a payment of wages, benefits, or fees to above-the- line or below-the- line crew members and includes a payment to a personal services corporation or professional employer organization for the services of qualified personnel as below-the- line crew members who are not residents of the District. The term "qualified personnel expenditure" does not include salary, wages, and other compensation for personal services of above-the-line crew members that when combined exceed five hundred thousand dollars ($500,000) in salary, wages, or other compensation for personal services in connection with any qualified production activity.
"Qualified Production"means motion picture, television, or video content created in whole or in part in the District, intended for nationwide distribution or exhibition by any means, including by motion picture, documentary, television programming, commercials, or internet video production and includes a trailer, pilot, or any video teaser associated with a qualified production. A motion picture film production shall include digital interactive media production. The term "qualified production" does not include production that:
"Qualified production expenditure" means a preproduction, production, or postproduction expenditures made in the District directly related to the qualified production, including:
"Rebate Award Assignment Letter" means a letter drafted by the Agency that itemizes all of the approved qualified spend made by the Rebate Awardee and indicates the final total award amount due to the Rebate Awardee pursuant to the Rebate Fund Program.
"Rebate Award Authorization" means a document drafted by the Agency that identifies the Rebate Award amount assigned to the project and directs the Awardee to "accept" or "dispute" the award. If the Awardee accepts the award, the Awardee is directed to execute the document and return to the Agency along with an invoice for the Rebate Award amount. If the Awardee disputes the assigned award, the Agency will follow the procedures outlined in Subsections 3103.3 and 3103.4.
"Rebate Fund" means the economic rebate fund program established by the Act.
"Rebate Fund Awardee" means a qualifying applicant that has received a Pre-Certification Qualifying Project Letter indicating a preliminary determination by the Agency that the Rebate Fund Program applicant qualifies for a Rebate Fund award.
"Request for Reconsideration Letter" means a letter that itemizes any formal dispute the Rebate Awardee has with any of the findings in the Agency's Rebate Award Assignment Letter and determination of a final Rebate Fund award.
"Request for Supplementary Information Letter" means a letter to the program applicant from the Agency that contains a formal request for the program applicant to submit additional information to the Agency as part of a continuation of the application consideration process.
"Response to Request for Reconsideration Letter" means a letter from the Agency to the Rebate Fund Awardee in response to the Awardee's formal dispute or request for reconsideration in response to the Rebate Award Assignment Letter.
"Total Qualified Expenditures" means the sum of qualified production expenditures plus qualified personnel expenditures. In order for a project to qualify for a Rebate Award, the pre-certified qualifying project must spend at least two hundred fifty thousand dollars ($250,000) in the District of Columbia on "Total Qualified Expenditures."
D.C. Mun. Regs. r. 1-3199