| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 27, 2016 |
print number 4554a |
| Jan 27, 2016 |
amend and recommit to investigations and government operations |
| Jan 06, 2016 |
referred to investigations and government operations |
| Mar 27, 2015 |
referred to investigations and government operations |
Senate Bill S4554A
2015-2016 Legislative Session
Sponsored By
(D, WF) 21st Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2015-S4554 - Details
- See Assembly Version of this Bill:
- A671
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §24, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
A8926
2013-2014: A1578
2017-2018: S2852, A2042
2019-2020: S4869, A2136
2021-2022: S5226
2023-2024: S6840
2025-2026: S4305
2015-S4554 - Sponsor Memo
BILL NUMBER:S4554
TITLE OF BILL:
An act to amend the tax law, in relation to the empire state film
production tax credit
PURPOSE OR GENERAL IDEA OF BILL:
To make documentaries a "Qualified Film" for the purposes of section
24 of the, tax law.
SUMMARY OF SPECIFIC PROVISIONS:
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.
JUSTIFICATION:
Documentaries have been excluded from NYS film production tax credit.
Yet, they require resources and effort of similar scale as the films
that the tax credit covers. This bill will make it more affordable for
documentary film takers to work in New York State.
PRIOR LEGISLATIVE HISTORY:
2015-S4554 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4554
2015-2016 Regular Sessions
I N S E N A T E
March 27, 2015
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
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-S4554A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A671
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §24, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
A8926
2013-2014: A1578
2017-2018: S2852, A2042
2019-2020: S4869, A2136
2021-2022: S5226
2023-2024: S6840
2025-2026: S4305
2015-S4554A (ACTIVE) - Sponsor Memo
BILL NUMBER: S4554A
TITLE OF BILL :
An act to amend the tax law, in relation to the empire state film
production tax credit
PURPOSE OR GENERAL IDEA OF BILL :
To make documentaries a "Qualified Film" for the purposes of section
24 of the, tax law.
SUMMARY OF SPECIFIC PROVISIONS :
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.
JUSTIFICATION :
Documentaries have been excluded from NYS film production tax credit.
Yet, they require resources and effort of similar scale as the films
that the tax credit covers. This bill will make it more affordable for
documentary film takers to work in New York State.
PRIOR LEGISLATIVE HISTORY :
2015-S4554A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4554--A
2015-2016 Regular Sessions
I N S E N A T E
March 27, 2015
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
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.
LBD01146-02-6
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