S T A T E O F N E W Y O R K
________________________________________________________________________
9819
I N A S S E M B L Y
April 12, 2016
___________
Introduced by M. of A. ARROYO -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to prohibiting the empire state
film production credit for films which feature smoking and associated
paraphernalia
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, 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), OR (III) ANY PRODUCTION THAT DEPICTS OR REFERS TO ANY
TOBACCO PRODUCT OR NON-PHARMACEUTICAL NICOTINE DELIVERY DEVICE OR ITS
USE, ASSOCIATED PARAPHERNALIA OR RELATED TRADEMARKS OR PROMOTIONAL MATE-
RIAL.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13679-01-6
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profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published.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.