S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
March 12, 2013
Introduced by Sen. SAVINO -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
AN ACT to amend the tax law, in relation to the programs and shows which
qualify for the empire state film production credit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 3 of subdivision (b) of section 24 of the tax
law, as added by section 1 of part P of chapter 60 of the laws of 2004,
is amended to read as follows:
(3) "Qualified film" means a feature-length film, television film,
television pilot and/or each episode of a television series, regardless
of the medium by means of which the film, pilot or episode is created or
conveyed. "Qualified film" shall not include (i) a documentary film,
news or current affairs program, [interview or talk program,] "how-to"
(i.e., instructional) film or program, film or program consisting prima-
rily of stock footage, [sporting event or sporting program, game show,]
award ceremony, film or program intended primarily for industrial,
corporate or institutional end-users, fundraising film or program,
[daytime drama (i.e., daytime "soap opera"),] commercials, music videos
or "reality" program, or (ii) a production for which records are
required under section 2257 of title 18, United States code, to be main-
tained with respect to any performer in such production (reporting of
books, films, etc. with respect to sexually explicit conduct).
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.