Eligibility and Applications

(1) An applicant may establish its eligibility to claim the Live Theater Tax Credit by applying for and receiving an Initial Certificate from the Office. Applications for an Initial Certificate shall be accepted during one or more application periods established bythe Office with deadlines for application established on the Office's website. (2) Applications for an Initial Certificate shall be made on a form required by the Office and shall include: (a) The legal name, address and contact information of the applicant seeking an Initial Certificate and any related partners or presenters; (b) Information sufficient to establish the applicant is producing, co-producing or presenting an Eligible Theater Production with a Massachusetts-based theater venue, theater company, theater presenter or producer in a Qualified Production Facility; (c) The Eligible Theater Production's budget, including an estimation of costs and expenses to be incurred in Massachusetts that is not less than $100,000; (d) Information demonstrating the Eligible Theater Production is a Pre-broadway Production, Pre-off-broadway Production, National Tour Launch or Regional Professional Theater Production; (e) A schedule of the Eligible Theater Production including, but not limited to, pre-production, production, performance and post-production stages; (f) An estimate of the Eligible Production Costs associated with the Eligible Theater Production for which the applicant intends to claim Live Theater Tax Credits; (g) A description of the estimated direct and indirect economic impacts of the Eligible Theater Production; (h) Information sufficient to establish that the applicant is a duly organized and existing entity in good standing with the Commonwealth of Massachusetts and is compliant with all applicable state and federal tax and employment laws; and (i) Any other information the Office deems necessary to determine the applicant's eligibility for an Initial Certificate.