Analysis

Synopsis:

 Relating to Film Production Tax Credit Act by excluding from receiving a tax credit pursuant to the Act, a film that contains sexually explicit conduct and that most parents would consider patently too adult for their children aged seventeen and under, in the view of a Board or Association commonly known in the industry to issue ratings for films exhibited and distributed commercially to the public in the United States

Analysis:

 HB 283 makes modifications to the Film Production Tax Credit Act by adding a new sub-paragraph in Section 1, covering definitions. 
Under the definition of “film” which means a single medium or multimedia program, including television programs but excluding advertising messages other than national or regional messages intended for exhibition. New language now adds to this definition films that does not contain or display any sexually explicit conduct. As used in this paragraph, "sexually explicit conduct" means actual:(a) sexual intercourse, including genital-to-genital, oral-to-genital, anal-to-genital or oral-to-anal, whether between persons of the same or opposite sex;(b) bestiality;(c) masturbation;(d) sadistic or masochistic abuse; or(e) lascivious exhibition of the anus,  genitals or pubic area of a person;(5) is not what most parents would consider patently too adult for their children aged seventeen and under, in the view of a board or association commonly known in the industry to issue ratings for films exhibited and distributed commercially to the public in the United States.
This modification would go into effect on July 1, 2021.

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