400 CMR 10.00 establishes the procedures to establish eligibility and claim the Live Theater Tax Credit, pursuant to M.G.L. c. 23A, § 3M, M.G.L. c. 62, § 6(ff) and M.G.L. c. 63, § 38QQ, for the purpose of supporting the expansion of Eligible Theater Productions and assisting in the development of long run show development and growth within the Commonwealth.