NY State Senate Bill 2013-S4169A

Senate Bill S4169A

2013-2014 Legislative Session

Relates to the programs and shows which qualify for the empire state film production credit

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 20, 2014	print number 4169a
May 20, 2014	amend and recommit to investigations and government operations
Jan 08, 2014	referred to investigations and government operations
Mar 12, 2013	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2013-S4169 - Details

See Assembly Version of this Bill:: A6096
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §24, Tax L
Versions Introduced in 2015-2016 Legislative Session:: A3373

2013-S4169 - Summary

Relates to the programs and shows which qualify for the empire state film production credit.

2013-S4169 - Sponsor Memo

                                BILL NUMBER:S4169

TITLE OF BILL:  An act to amend the tax law, in relation to the
programs and shows which qualify for the empire state film production
credit

PURPOSE OR GENERAL IDEA OF BILL: Provides for the inclusion of
interview talk programs, game shows, sporting event or sporting
programs and daytime dramas within the definition of "qualified film."

SUMMARY OF SPECIFIC PROVISIONS: Amends 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. Current law does not afford
interview or talk programs, game shows, sporting event / sporting
programs or daytime dramas from taking advantage of the film
production tax credit. The proposed amendments would create a level
playing field for these types of broadcasts.

JUSTIFICATION: The Empire State film production tax credit law that
first went into effect in 2004, and amended numerous times since, has
offered significant and appropriate tax incentives exclusively for the
benefit of the movie industry. Until recently, it has not been a
concern of the television networks and their union workers who reside
in New York.

In 2010, Connecticut passed its 30% Film Production Tax Credit Law and

covered certain television productions that caused numerous television
shows, such as All My Children and One Life to Live, to leave NYS and
relocate to Connecticut. A sampling of other relocated shows that have
or will be produced in Connecticut due to the state's film tax credit
are: Deal of No Deal (NBC); The Maury Povich Show (NBC);Trisha, a new
talk show being launched this year out of Stamford; and the NBC Cable
Sports Operation. Their departures have had a major rippling effect on
the television industry in New York and its workers as well as the
various vendors that have been negatively affected.

In the face of the Connecticut law, the provisions of the NYS law are
relevant to our television industry and require amendments to prevent
more departures from NYS with its loss of jobs and proliferation of
vacant NYS television studios, The law needs to be changed to be able
to assist all TV productions, regardless of size and the current fund
must be made available for all TV and film productions, Should the
state not expand the program, as recommended, it is likely that more
TV productions of this type will leave the New York area and with them
the employees who earn between $1200 and $1500 per week, plus medical
coverage, retirement benefits, sick days, paid holidays, etc. which
could have a significant impact on future revenues.

PRIOR LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately

2013-S4169 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4169

                       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-
  ment Operations

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.
                                                           LBD09709-01-3

2013-S4169A (ACTIVE) - Details

See Assembly Version of this Bill:: A6096
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §24, Tax L
Versions Introduced in 2015-2016 Legislative Session:: A3373

2013-S4169A (ACTIVE) - Summary

Relates to the programs and shows which qualify for the empire state film production credit.

2013-S4169A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4169A

TITLE OF BILL:  An act to amend the tax law, in relation to the
programs and shows which qualify for the empire state film production
credit

PURPOSE OR GENERAL IDEA OF BILL:

Provides for the inclusion of interview talk programs, game shows,
sporting event or sporting programs and daytime dramas within the
definition of "qualified film "

SUMMARY OF SPECIFIC PROVISIONS:

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. Current law does not afford interview or talk programs, game
shows, sporting event / sporting programs or daytime dramas from
taking advantage of the film production tax credit The proposed
amendments would create a level playing field for these types of
broadcasts for both new and retained productions of the above listed
programs.

Section 2 - amends Paragraph 3 of subdivision (b) of section 24 of the
tax law by adding a new section 9 defining retained productions.

JUSTIFICATION:

The Empire State film production tax credit law that first went into
effect in 2004, and amended numerous times since, has offered
significant and appropriate tax incentives exclusively for the benefit
of the movie industry. Until recently, it has not been a concern of
the television networks and their union workers who reside in New
York.

In 2010, Connecticut passed its 30% Film Production Tax Credit Law and
covered certain television productions that caused numerous television
shows, such as All My Children and One Life to Live, to leave NYS and
relocate to Connecticut A sampling of other relocated shows that have
or will be produced in Connecticut due to the state's film tax credit
are: Deal of No Deal (NBC); The Maury Povich Show (NBC);Trisha, a new
talk show being launched this year out of Stamford; and the NBC Cable
Sports Operation. Their departures have had a major rippling effect on
the television industry in New York and its workers as well as the
various vendors that have been negatively affected.

In the face of the Connecticut law, the provisions of the NYS law are
relevant to our television industry and require amendments to prevent
more departures from NYS with its loss of jobs and proliferation of
vacant NYS television studios. The law needs to be changed to be able
to assist all TV productions, regardless of size and the current fund
must be made available for all TV and film productions. Should the
state not expand the program, as recommended, it is likely that more
TV productions of this type will leave the New York area and with them
the employees who earn between $1200 and $1500 per week, plus medical
coverage, retirement benefits, sick days, paid holidays, etc.  which
could have a significant impact on future revenues.


PRIOR LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect immediately.

2013-S4169A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4169--A

                       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-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

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  amended  by  section  1 of part B of chapter 59 of the laws of
2013, is amended to read as follows:
  (3) "Qualified film" means a  feature-length  film,  television  film,
relocated  television  production, RETAINED TELEVISION PRODUCTION, tele-
vision 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).
  S2. Subdivision (b) of section 24 of the tax law is amended by  adding
a new paragraph 9 to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09709-02-4

S. 4169--A                          2

  (9)  "RETAINED  TELEVISION  PRODUCTION" SHALL MEAN A QUALIFIED FILM AS
DEFINED IN PARAGRAPH THREE OF THIS SUBDIVISION THAT HAS FILMED AT  LEAST
FIVE  SEASONS WITHIN THE STATE PRIOR TO THE EFFECTIVE DATE OF THIS PARA-
GRAPH AND THE RETAINED TELEVISION PRODUCTION INCURS (I) AT LEAST  THIRTY
MILLION  DOLLARS  IN  ANNUAL  PRODUCTION  COSTS IN THE STATE, OR (II) AT
LEAST TEN  MILLION  DOLLARS  IN  CAPITAL  EXPENDITURES  AT  A  QUALIFIED
PRODUCTION FACILITY IN THE STATE.
  S 3. This act shall take effect immediately.

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