The General Assembly intends that the tax exemption under § 11-227 of the Tax - General Article: increase the film production activity in the State; bring economic benefits to the State; and generate increased employment opportunities in the State.

To receive the tax exemption provided under § 11-227 of the Tax - General Article for a film production activity, a film producer or a film production company shall first have a certification of eligibility for the tax exemption from the Department.

The Department and the Comptroller jointly shall adopt regulations defining a film production activity, tangible personal property, and taxable services used directly in connection with a film production activity under § 11-227 of the Tax - General Article.