Filing claims.
Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2025, a claimant may claim as a credit against the tax imposed under s. 71.23, up to the amount of the taxes, for the first 3 taxable years that the claimant is doing business in this state as a film production company, an amount that is equal to 30 percent of the following that the claimant paid in the taxable year to establish a film production company in this state: 1.
(1)#
The purchase price of depreciable, tangible personal property.
(2)#
The amount expended to acquire, construct, rehabilitate, remodel, or repair real property.