In 2008 the Italian Parliament enacted a law providing for generous tax credits for investments in Italian film with the purpose to provide an incentive for the investment of resources in Italy. The support has been available since then for works of Italian nationality (involving minimum content shot or expenses incurred in Italy), those originally expressed in the Italian language, or those of cultural interest.
The law provides tax credits for producers, distributors, movie theater owners, and technical industries. The law also provides for the sheltering of profits, not only for film production and distribution companies, but also for companies not previously operating within the film sector.
On August 2014, the Italian Government confirmed relief available at 25% of qualified production expenditures, for international feature films, going from a CAP of 5 million Euros per project to a CAP of 10 million Euros per company. The new amount allocated for tax credit is up to 115 million Euros in total.