assembly Bill A7270C

Vetoed By Governor
2017-2018 Legislative Session

Provides a television writers' and directors' fees and salaries credit

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Archive: Last Bill Status Via S4999 - Vetoed by Governor


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

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Actions

view actions (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 18, 2017 vetoed memo.250
Dec 06, 2017 delivered to governor
Jun 21, 2017 returned to senate
passed assembly
ordered to third reading rules cal.399
substituted for a7270c
Jun 21, 2017 substituted by s4999d
Jun 15, 2017 amended on third reading 7270c
Jun 15, 2017 ordered to third reading rules cal.399
rules report cal.399
reported
Jun 12, 2017 print number 7270b
Jun 12, 2017 amend (t) and recommit to rules
Jun 06, 2017 reported referred to rules
Apr 24, 2017 print number 7270a
Apr 24, 2017 amend and recommit to ways and means
Apr 17, 2017 referred to ways and means

A7270 - Details

See Senate Version of this Bill:
S4999
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A6498

A7270 - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

A7270 - Bill Text download pdf


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

                                  7270

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             April 17, 2017
                               ___________

Introduced by M. of A. CRESPO -- 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. 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.
  § 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.
  §  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  four  new paragraphs 9, 10, 11 and 12 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,

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

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A7270A - Details

See Senate Version of this Bill:
S4999
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A6498

A7270A - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

A7270A - Bill Text download pdf


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

                                 7270--A

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             April 17, 2017
                               ___________

Introduced by M. of A. CRESPO -- 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. Legislative intent. The Legislature hereby recognizes  that
providing tax incentives to enhance diversity in the ranks of television
writers  and  directors  will  also enhance the diversity of stories and
casts.
  § 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.
  §  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  four  new paragraphs 9, 10, 11 and 12 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

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

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A7270B - Details

See Senate Version of this Bill:
S4999
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A6498

A7270B - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

A7270B - Bill Text download pdf


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

                                 7270--B

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             April 17, 2017
                               ___________

Introduced  by  M.  of  A.  CRESPO,  DICKENS,  PICHARDO,  PERRY, DAVILA,
  SEPULVEDA, PRETLOW, SIMON, JAFFEE, LIFTON, GJONAJ, MOSLEY,  ARROYO  --
  Multi-Sponsored  by -- M. of A. GALEF -- read once and referred to the
  Committee on Ways and Means --  committee  discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  reported and referred to the Committee on  Rules  --  Rules  Committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to the Committee on Rules

AN  ACT  to  amend the tax law, in relation to a television writers' and
  directors' fees and salaries credit

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a new section 24-b to read
as follows:
  §  24-B.  TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES CREDIT.
(A)(1) 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 (D) OF THIS SECTION, TO BE COMPUTED
AS HEREINAFTER PROVIDED.
  (2) NO QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND  SALARIES
USED  BY  A TAXPAYER EITHER AS THE BASIS FOR THE ALLOWANCE OF THE CREDIT
PROVIDED FOR PURSUANT TO THIS SECTION OR USED IN THE CALCULATION OF  THE
CREDIT  PROVIDED PURSUANT TO THIS SECTION SHALL BE USED BY SUCH TAXPAYER
TO CLAIM ANY OTHER CREDIT ALLOWED PURSUANT TO THIS CHAPTER.
  (B) DEFINITIONS. AS USED IN THIS SECTION, THE  FOLLOWING  TERMS  SHALL
HAVE THE FOLLOWING MEANINGS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10426-06-7

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A7270C (ACTIVE) - Details

See Senate Version of this Bill:
S4999
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A6498

A7270C (ACTIVE) - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

A7270C (ACTIVE) - Bill Text download pdf


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

                                 7270--C
                                                           R. R. 399

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             April 17, 2017
                               ___________

Introduced  by  M.  of  A.  CRESPO,  DICKENS,  PICHARDO,  PERRY, DAVILA,
  SEPULVEDA, PRETLOW, SIMON, JAFFEE, LIFTON, GJONAJ, MOSLEY,  ARROYO  --
  Multi-Sponsored  by -- M. of A. GALEF -- read once and referred to the
  Committee on Ways and Means --  committee  discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  reported and referred to the Committee on  Rules  --  Rules  Committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  the  Committee  on  Rules -- amended on the special order of third
  reading, ordered reprinted as amended,  retaining  its  place  on  the
  special order of third reading

AN  ACT  to  amend the tax law, in relation to a television writers' and
  directors' fees and salaries credit

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a new section 24-b to read
as follows:
  §  24-B.  TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES CREDIT.
(A)(1) 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 (D) OF THIS SECTION, TO BE COMPUTED
AS HEREINAFTER PROVIDED.
  (2) NO QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND  SALARIES
USED  BY  A TAXPAYER EITHER AS THE BASIS FOR THE ALLOWANCE OF THE CREDIT
PROVIDED FOR PURSUANT TO THIS SECTION OR USED IN THE CALCULATION OF  THE
CREDIT  PROVIDED PURSUANT TO THIS SECTION SHALL BE USED BY SUCH TAXPAYER
TO CLAIM ANY OTHER CREDIT ALLOWED PURSUANT TO THIS CHAPTER.

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