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 - Passed Assembly


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (18)
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

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

A3376 - Summary

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

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

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

A3376A - Summary

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

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

Co-Sponsors

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

A3376B (ACTIVE) - Summary

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

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