Film Production Withholding Income Tax Resources
Public Act 104-0453 amended the Film Production Services Tax Credit Act of 2008 to provide if compensation is paid to a loan out company, then the production company or its authorized payroll service company must withhold tax on that compensation, effective for productions that commence on or after December 12, 2025.
See Informational Bulletin FY 2026-16 Changes to Withholding Income Tax for Film Production and Loan-Out Companies for more information.