Assembly Bill A671A

2015-2016 Legislative Session

Authorizes documentary films for inclusion in the empire state film production tax credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

Bill Amendments

2015-A671 - Details

See Senate Version of this Bill:
S4554
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8926
2013-2014: A1578
2017-2018: A2042, S2852
2019-2020: A2136, S4869
2021-2022: S5226
2023-2024: S6840

2015-A671 - Summary

Authorizes documentary films to be qualified films for inclusion in the empire state film production tax credit.

2015-A671 - Bill Text download pdf

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

                                   671

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

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 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,  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. "Qual-
ified film" shall not include (i) a [documentary film,] news or  current
affairs  program,  interview  or  talk program, "how-to" (i.e., instruc-
tional) 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 institu-
tional 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, 2015.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01146-01-5


              

2015-A671A (ACTIVE) - Details

See Senate Version of this Bill:
S4554
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8926
2013-2014: A1578
2017-2018: A2042, S2852
2019-2020: A2136, S4869
2021-2022: S5226
2023-2024: S6840

2015-A671A (ACTIVE) - Summary

Authorizes documentary films to be qualified films for inclusion in the empire state film production tax credit.

2015-A671A (ACTIVE) - Bill Text download pdf

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

                                 671--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

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 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,  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. "Qual-
ified film" shall not include (i) a [documentary film,] news or  current
affairs  program,  interview  or  talk program, "how-to" (i.e., instruc-
tional) 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 institu-
tional 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, 2016.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01146-03-6
              

Comments

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.