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Fi36. Would a new TV network dedicated to a single topic be eligible for the film production credit?
No. However, programming content created for such a new TV network might be eligible.
The television network in the question above is dedicated to a single topic and is of a type that follows more recent trends as a nationwide cable television programming service. Examples of this type of TV network might include The Food Channel and The Golf Channel.
A "qualified production" eligible for the MBT Film Production Credit is defined in pertinent part in the statute as:
[S]ingle media or multimedia entertainment content, created in whole or in part in this state for distribution or exhibition to the general public in 2 or more states by any means and media in any digital media format, film, or video tape, including, but not limited to, a motion picture, a documentary, a television series, a television miniseries, a television special, interstitial television programming, long-form television, interactive television, music videos, interactive games, video games, commercials, internet programming, an internet video, a sound recording, a video, digital animation, or an interactive website.
MCL 208.1455(13)(k). The statute also contains a number of specific exceptions to the definition of "qualified production," including live sporting events, weather shows, talk shows, game shows, and awards shows. MCL 208.1455(13)(k)(i) - (xiv).
Expenditures associated with the creation and start-up of a single topic TV network would not be eligible for the Film Production Credit, because the network (channel) itself is not entertainment content, and does not meet the statutory definition of a "qualified production." However, it is possible that at least some of the actual programming content that may be created to air on the single topic TV network would be eligible for the Film Production Credit.