Assembly Bill A3376B

2015-2016 Legislative Session

Includes writer salaries and fees within production costs eligible for the empire state film production credit

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Archive: Last Bill Status - In Senate Committee Finance 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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 24, 2016	referred to finance delivered to senate passed assembly
Jan 06, 2016	ordered to third reading cal.147 returned to assembly died in senate
Jun 24, 2015	referred to rules delivered to senate passed assembly ordered to third reading rules cal.730 rules report cal.730 reported
Jun 19, 2015	reported referred to rules
Jun 02, 2015	print number 3376b
Jun 02, 2015	amend and recommit to ways and means
May 04, 2015	print number 3376a
May 04, 2015	amend and recommit to ways and means
Jan 22, 2015	referred to ways and means

Bill Amendments

Original

B (Active)

2015-A3376 - Details

See Senate Version of this Bill:: S5448
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:: 2013-2014: A7373
2017-2018: A5870
2019-2020: A556
2021-2022: A1390

2015-A3376 - Summary

Includes writers' salaries and fees within production costs eligible for the empire state film production credit.

2015-A3376 - Bill Text download pdf

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

                                  3376

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2015
                               ___________

Introduced by M. of A. WRIGHT -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to amend the tax law, in relation to eligibility 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  1  of subdivision (a) of section 24 of the tax
law, as amended by section 3 of part Q of chapter  57  of  the  laws  of
2010, is amended to read as follows:
  (1)  Allowance  of  credit.  A  taxpayer  which  is  a  qualified film
production company, or a qualified independent film production  company,
or which is a sole proprietor of or a member of a partnership which is a
qualified  film  production  company  or  a  qualified  independent film
production company, and which is subject to tax under articles nine-A or
twenty-two of this chapter, shall be allowed a credit against such  tax,
pursuant  to  the provisions referenced in subdivision [(c)] (E) of this
section, to be computed as [hereinafter] provided IN THIS SECTION.
  S 2. Paragraph 2 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 and a new paragraph 9 is added to read as follows:
  (2) "Production costs" means any costs for tangible property used  and
services performed directly and predominantly in the production (includ-
ing   pre-production   and   post   production)  of  a  qualified  film.
"Production costs" shall not include [(i) costs for a story,  script  or
scenario  to be used for a qualified film and (ii)] wages or salaries or
other compensation for writers, directors,  including  music  directors,
producers  and performers (other than background actors with no scripted
lines). WRITERS' FEES AND SALARIES SHALL BE  ELIGIBLE  PRODUCTION  COSTS
SUBJECT  TO THE PROVISIONS OF SUBDIVISION (C) OF THIS SECTION; PROVIDED,
HOWEVER, THAT FEES THAT ARE  BASED  ON  DEFERRED,  LEVERAGED  OR  PROFIT
PARTICIPATION  COSTS,  OR  ARE IN EXCESS OF THOSE OTHERWISE PERMITTED BY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04802-01-5

A. 3376                             2

SUBDIVISION (C) OF THIS SECTION SHALL NOT BE ELIGIBLE PRODUCTION  COSTS.
"Production  costs"  generally  include  technical  and  crew production
costs, such as expenditures for film production facilities, or any  part
thereof, props, makeup, wardrobe, film processing, camera, sound record-
ing, set construction, lighting, shooting, editing and meals.
  (9)  "WRITER"  MEANS  A WRITER EMPLOYED OR RETAINED TO WRITE OR REVISE
SCRIPTS,  SCREENPLAYS,  TELEPLAYS,  DIALOGUE,  SKETCHES,   ROUTINES   OR
NARRATIONS.
  S  3.  Subdivisions  (c), (d) and (e) of section 24 of the tax law are
relettered subdivisions (e), (f)  and  (g),  respectively  and  two  new
subdivisions (c) and (d) are added to read as follows:
  (C)  FOR  A  FEATURE  FILM OR TELEVISION PRODUCTION, WRITERS' FEES AND
SALARIES SHALL BE ELIGIBLE COSTS; PROVIDED, HOWEVER,  SUCH  COSTS  SHALL
NOT EXCEED FIFTY THOUSAND DOLLARS IN FEES OR SALARY PER WRITER PER QUAL-
IFIED  FILM AND PROVIDED THAT SUCH WRITER IS A MINORITY GROUP MEMBER, AS
DEFINED BY SUBDIVISION EIGHT OF SECTION THREE HUNDRED TEN OF THE  EXECU-
TIVE LAW, OR A WOMAN.
  PROVIDED,  FURTHER,  THAT, NOTWITHSTANDING ANY OTHER PROVISION OF THIS
SECTION, A WRITER'S FEES AND SALARY SHALL BE ELIGIBLE  FOR  THE  MAXIMUM
AMOUNT  OF  THE  CREDIT GRANTED BY THIS SUBDIVISION, IF SUCH WRITER IS A
RESIDENT OF THIS STATE.
  (D) FOR EACH TAX YEAR, NOT MORE THAN THREE MILLION FIVE HUNDRED  THOU-
SAND  DOLLARS  IN  TAX  CREDITS  FOR WRITERS' FEES AND SALARIES SHALL BE
GRANTED PURSUANT TO THIS SECTION.  SUCH CREDITS SHALL ONLY BE  AVAILABLE
FROM CREDITS ALLOWED FOR PRODUCTION COSTS PURSUANT TO THIS SECTION.
  S 4. This act shall take effect on the one hundred twentieth day after
it  shall  have become a law and shall apply to the tax year in which it
takes effect and all subsequent tax years.

2015-A3376A - Details

See Senate Version of this Bill:: S5448
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:: 2013-2014: A7373
2017-2018: A5870
2019-2020: A556
2021-2022: A1390

2015-A3376A - Summary

Includes writers' salaries and fees within production costs eligible for the empire state film production credit.

2015-A3376A - Bill Text download pdf

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

                                 3376--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2015
                               ___________

Introduced by M. of A. WRIGHT -- read once and referred to the Committee
  on  Ways  and  Means  --  committee  discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to eligibility 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 1 of subdivision (a) of section  24  of  the  tax
law,  as  amended  by  section  3 of part Q of chapter 57 of the laws of
2010, is amended to read as follows:
  (1) Allowance  of  credit.  A  taxpayer  which  is  a  qualified  film
production  company, or a qualified independent film production company,
or which is a sole proprietor of or a member of a partnership which is a
qualified film  production  company  or  a  qualified  independent  film
production company, and which is subject to tax under articles nine-A or
twenty-two  of this chapter, shall be allowed a credit against such tax,
pursuant to the provisions referenced in subdivision [(c)] (E)  of  this
section, to be computed as [hereinafter] provided IN THIS SECTION.
  S  2.  Paragraph 2 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 and two new paragraphs 9 and 10 are added to read as follows:
  (2)  "Production costs" means any costs for tangible property used and
services performed directly and predominantly in the production (includ-
ing  pre-production  and  post  production)   of   a   qualified   film.
"Production  costs"  shall not include [(i) costs for a story, script or
scenario to be used for a qualified film and (ii)] wages or salaries  or
other  compensation  for  writers, directors, including music directors,
producers and performers (other than background actors with no  scripted
lines).  WRITERS'  FEES  AND SALARIES SHALL BE ELIGIBLE PRODUCTION COSTS
SUBJECT TO THE PROVISIONS OF SUBDIVISION (C) OF THIS SECTION;  PROVIDED,
HOWEVER,  THAT  FEES  THAT  ARE  BASED  ON DEFERRED, LEVERAGED OR PROFIT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04802-02-5

A. 3376--A                          2

PARTICIPATION COSTS, OR ARE IN EXCESS OF THOSE  OTHERWISE  PERMITTED  BY
SUBDIVISION  (C) OF THIS SECTION SHALL NOT BE ELIGIBLE PRODUCTION COSTS.
"Production costs"  generally  include  technical  and  crew  production
costs,  such as expenditures for film production facilities, or any part
thereof, props, makeup, wardrobe, film processing, camera, sound record-
ing, set construction, lighting, shooting, editing and meals.
  (9) "WRITER" MEANS A WRITER EMPLOYED OR RETAINED TO  WRITE  OR  REVISE
SCRIPTS,   SCREENPLAYS,   TELEPLAYS,  DIALOGUE,  SKETCHES,  ROUTINES  OR
NARRATIONS.
  (10) "DIRECTOR" MEANS THE INDIVIDUAL EMPLOYED OR  RETAINED  TO  DIRECT
THE  PRODUCTION,  AS  THE  WORD  "DIRECT" IS COMMONLY USED IN THE MOTION
PICTURE INDUSTRY.
  S 3. Subdivisions (c), (d) and (e) of section 24 of the  tax  law  are
relettered  subdivisions  (e),  (f)  and  (g),  respectively and two new
subdivisions (c) and (d) are added to read as follows:
  (C) FOR A FEATURE FILM OR TELEVISION  PRODUCTION,  WRITERS'  FEES  AND
SALARIES  SHALL  BE  ELIGIBLE COSTS; PROVIDED, HOWEVER, SUCH COSTS SHALL
NOT EXCEED: (I) FOR EACH WRITER OR DIRECTOR WHO RECEIVES AN ON-AIR CRED-
IT, FIFTY THOUSAND DOLLARS IN FEES OR SALARY PER EPISODE; AND  (II)  FOR
EACH  NON-CREDITED  WRITER,  SEVENTY-FIVE THOUSAND DOLLARS PER SERIES OF
EPISODES AND PROVIDED THAT SUCH WRITER OR DIRECTOR IS A  MINORITY  GROUP
MEMBER,  AS DEFINED BY SUBDIVISION EIGHT OF SECTION THREE HUNDRED TEN OF
THE EXECUTIVE LAW, OR A WOMAN.
  PROVIDED, FURTHER, THAT, NOTWITHSTANDING ANY OTHER PROVISION  OF  THIS
SECTION,  A WRITER'S OR DIRECTOR'S FEES AND SALARY SHALL BE ELIGIBLE FOR
THE MAXIMUM AMOUNT OF THE CREDIT GRANTED BY THIS  SUBDIVISION,  ONLY  IF
SUCH WRITER OR DIRECTOR IS A RESIDENT OF THIS STATE.
  (D) FOR EACH TAX YEAR, NOT MORE THAN FIVE MILLION DOLLARS IN TAX CRED-
ITS  FOR  WRITERS'  AND  DIRECTORS'  FEES  AND SALARIES SHALL BE GRANTED
PURSUANT TO THIS SECTION. SUCH CREDITS  SHALL  ONLY  BE  AVAILABLE  FROM
CREDITS ALLOWED FOR PRODUCTION COSTS PURSUANT TO THIS SECTION.
  S 4. This act shall take effect on the one hundred twentieth day after
it  shall  have become a law and shall apply to the tax year in which it
takes effect and all subsequent tax years.

co-Sponsors

View additional co-sponsors

2015-A3376B (ACTIVE) - Details

See Senate Version of this Bill:: S5448
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:: 2013-2014: A7373
2017-2018: A5870
2019-2020: A556
2021-2022: A1390

2015-A3376B (ACTIVE) - Summary

Includes writers' salaries and fees within production costs eligible for the empire state film production credit.

2015-A3376B (ACTIVE) - Bill Text download pdf

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

                                 3376--B

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2015
                               ___________

Introduced by M. of A. WRIGHT -- read once and referred to the Committee
  on  Ways  and  Means  --  committee  discharged, bill amended, ordered
  reprinted as amended  and  recommitted  to  said  committee  --  again
  reported  from  said  committee  with amendments, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to eligibility 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. Legislative intent. The Legislature hereby recognizes  that
providing  tax incentive to enhance diversity in the ranks of television
writers and directors will also enhance the  diversity  of  stories  and
casts.
  S  2.  Paragraph 1 of subdivision (a) of section 24 of the tax law, as
amended by section 3 of part Q of chapter 57 of the  laws  of  2010,  is
amended to read as follows:
  (1)  Allowance  of  credit.  A  taxpayer  which  is  a  qualified film
production company, or a qualified independent film production  company,
or which is a sole proprietor of or a member of a partnership which is a
qualified  film  production  company  or  a  qualified  independent film
production company, and which is subject to tax under articles nine-A or
twenty-two of this chapter, shall be allowed a credit against such  tax,
pursuant  to  the provisions referenced in subdivision [(c)] (E) of this
section, to be computed as [hereinafter] provided IN THIS SECTION.
  S 3. Paragraph 2 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 and two new paragraphs 9 and 10 are added to read as follows:
  (2) "Production costs" means any costs for tangible property used  and
services performed directly and predominantly in the production (includ-
ing   pre-production   and   post   production)  of  a  qualified  film.
"Production costs" shall not include [(i) costs for a story,  script  or

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04802-04-5

A. 3376--B                          2

scenario  to be used for a qualified film and (ii)] wages or salaries or
other compensation for writers, directors,  including  music  directors,
producers  and performers (other than background actors with no scripted
lines).  WRITERS'  AND  DIRECTORS'  FEES  AND SALARIES SHALL BE ELIGIBLE
PRODUCTION COSTS SUBJECT TO THE PROVISIONS OF SUBDIVISION  (C)  OF  THIS
SECTION; PROVIDED, HOWEVER, THAT FEES THAT ARE BASED ON DEFERRED, LEVER-
AGED  OR PROFIT PARTICIPATION COSTS, OR ARE IN EXCESS OF THOSE OTHERWISE
PERMITTED BY SUBDIVISION (C) OF  THIS  SECTION  SHALL  NOT  BE  ELIGIBLE
PRODUCTION  COSTS.  "Production  costs"  generally include technical and
crew production costs, such as expenditures for film production  facili-
ties,  or  any  part  thereof, props, makeup, wardrobe, film processing,
camera, sound recording, set construction, lighting,  shooting,  editing
and meals.
  (9)  "WRITER"  MEANS  A WRITER EMPLOYED OR RETAINED TO WRITE OR REVISE
SCRIPTS,  SCREENPLAYS,  TELEPLAYS,  DIALOGUE,  SKETCHES,   ROUTINES   OR
NARRATIONS.
  (10)  "DIRECTOR"  MEANS  THE INDIVIDUAL EMPLOYED OR RETAINED TO DIRECT
THE PRODUCTION, AS THE WORD "DIRECT" IS  COMMONLY  USED  IN  THE  MOTION
PICTURE INDUSTRY.
  S  4.  Subdivisions  (c), (d) and (e) of section 24 of the tax law are
relettered subdivisions (e), (f)  and  (g),  respectively  and  two  new
subdivisions (c) and (d) are added to read as follows:
  (C)  FOR  A  TELEVISION  PRODUCTION,  WRITERS' AND DIRECTORS' FEES AND
SALARIES SHALL BE ELIGIBLE COSTS; PROVIDED, HOWEVER,  SUCH  COSTS  SHALL
NOT EXCEED: (I) FOR EACH WRITER OR DIRECTOR WHO RECEIVES AN ON-AIR CRED-
IT,  FIFTY  THOUSAND DOLLARS IN FEES OR SALARY PER EPISODE; AND (II) FOR
EACH NON-CREDITED WRITER OR DIRECTOR, SEVENTY-FIVE THOUSAND DOLLARS  PER
SERIES OF EPISODES AND PROVIDED THAT SUCH WRITER OR DIRECTOR IS A MINOR-
ITY  GROUP  MEMBER,  AS  DEFINED  BY  SUBDIVISION EIGHT OF SECTION THREE
HUNDRED TEN OF THE EXECUTIVE LAW, OR A WOMAN.
  PROVIDED, FURTHER, THAT, NOTWITHSTANDING ANY OTHER PROVISION  OF  THIS
SECTION,  A WRITER'S OR DIRECTOR'S FEES AND SALARY SHALL BE ELIGIBLE FOR
THE MAXIMUM AMOUNT OF THE CREDIT GRANTED BY THIS  SUBDIVISION,  ONLY  IF
SUCH WRITER OR DIRECTOR IS A RESIDENT OF THIS STATE.
  (D) FOR EACH TAX YEAR, NOT MORE THAN FIVE MILLION DOLLARS IN TAX CRED-
ITS  FOR  WRITERS'  AND  DIRECTORS'  FEES  AND SALARIES SHALL BE GRANTED
PURSUANT TO THIS SECTION. SUCH CREDITS  SHALL  ONLY  BE  AVAILABLE  FROM
CREDITS ALLOWED FOR PRODUCTION COSTS PURSUANT TO THIS SECTION.
  S 5. This act shall take effect on the one hundred twentieth day after
it  shall  have become a law and shall apply to the tax year in which it
takes effect and all subsequent tax years.

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Assembly Bill A3376B

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee

Actions

Bill Amendments

2015-A3376 - Details

2015-A3376 - Summary

2015-A3376 - Bill Text download pdf

2015-A3376A - Details

2015-A3376A - Summary

2015-A3376A - Bill Text download pdf

co-Sponsors

2015-A3376B (ACTIVE) - Details

2015-A3376B (ACTIVE) - Summary

2015-A3376B (ACTIVE) - Bill Text download pdf

Comments

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Sponsored By

WRIGHT

Archive: Last Bill Status - In Senate Committee Finance Committee

Actions

Bill Amendments

2015-A3376 - Details

2015-A3376 - Summary

2015-A3376 - Bill Text download pdf

2015-A3376A - Details

2015-A3376A - Summary

2015-A3376A - Bill Text download pdf

co-Sponsors

Michael Blake

Felix Ortiz

Jeffrion Aubry

J. Gary Pretlow

2015-A3376B (ACTIVE) - Details

2015-A3376B (ACTIVE) - Summary

2015-A3376B (ACTIVE) - Bill Text download pdf

Comments