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After a hiatus of several years, a new, improved West Virginia film investment tax credit has been signed into law, and becomes effective July 1, 2022. The lead sponsor on the bill was Del. Dianna Graves, who championed the bill and won bipartisan support.

The transferrable tax incentive has a minimum annual spend of $50,000.


TERMS: 27 percent for all qualified expenditures, with an additional 4 percent if hiring 10 or more West Virginians.


ANNUAL CAP: UNLIMITED


Interested in producing in West Virginia? Scouting locations in West Virginia? Partnering with a West Virginia firm for allowable pass through expenditures? Our company president, Diana Sole Walko, led the industry’s campaign for the bill.


Call her at 304-345-8800, or email her at dsole@motionmasters.com.

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