Florida Film & Digital Media Excellence Act
Purpose
To restore Florida’s competitiveness in the entertainment industry through a performance-based rebate system that maximizes state ROI, protects minors, and integrates Florida’s educational pipeline.
I. Economic & Fiscal Integrity
Rebate Model: Replaces "first-come" credits with a back-end rebate. Funds are disbursed only after a post-production audit by a Florida-certified CPA verifies state expenditures.
Florida-First Multiplier:
Base Rebate: 20% on qualified Florida expenditures.
Residency Bonus: Additional 5% if 70% of cast and crew are verified Florida residents.
Vendor Bonus: Additional 5% for spending at businesses registered in Florida for 3+ years.
Local Synergy: Functions as a statewide "floor" and is explicitly stackable with local county rebates (e.g., Miami-Dade, Hillsborough).
II. Infrastructure & 10-Year Clawback Provision
Investment Protection:
Any company receiving state funds for permanent infrastructure (e.g., soundstages) must remain operational in Florida for a minimum of 10 years.
Repayment Penalty:
Relocation or closure before the 10-year mark triggers a 100% repayment of incentives plus interest.
III. Youth Protections & Child Labor Standards
Mandatory Compliance:
All productions must strictly adhere to Florida Chapter 450.
Certified Youth Coordinators:
Mandatory for any production employing minors to manage hour limits and safety.
Education Guarantee:
Provision of on-set tutoring for shoots exceeding three school days.
IV. Educational Workforce Pipeline
Scholars-to-Screen Kicker:
A 3% bonus rebate for partnering with Florida State University System (SUS) or Florida College System (FCS) film schools.
Vocational Integration:
High school digital media students earn industry certification hours through shadowing.
V. Risk Mitigation Strategy
Fiscal Cap:
Annual program funding is capped at $50 million to prevent a "race to the bottom" and protect the general fund.
Anti-Crowding Measures:
Large productions must submit a "Community Impact Plan" to mitigate local traffic and ensure they do not monopolize essential local resources like hotel capacity or construction supplies.
Environmental Bonding:
Productions filming in sensitive areas must post a remediation bond to cover potential ecological impacts.
Audit Independence:
To prevent fraud, auditors must be selected from a state-approved list of independent CPAs with no ties to the production company.
VI. Financial & Citizen Impact
This plan is projected to cost the state $50 million annually while generating $175 million in direct local spending and supporting 10,000+ high-wage jobs. It serves every citizen by providing high-wage career paths for students, immediate revenue for small businesses, and a strictly audited system that ensures taxpayer protection.