S T A T E O F N E W Y O R K
________________________________________________________________________
8926
I N A S S E M B L Y
(PREFILED)
January 4, 2012
___________
Introduced by M. of A. LENTOL -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to the empire state film
production tax 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,
DOCUMENTARY 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 primarily 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 maintained 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 and shall apply to taxable
years beginning on or after January 1, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13882-01-2
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.