senate Bill S4999D

2017-2018 Legislative Session

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

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate & Assembly


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

do you support this legislation?

You must fill out the form below in order to support or oppose this bill. X

You must login or fill out the fields below for the senator to have an accurate account of the support or opposition to this bill.

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.
Use this box to enter a message to your senator.

Actions

view actions (18)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 21, 2017 returned to senate
passed assembly
ordered to third reading rules cal.399
substituted for a7270c
referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.2157
committee discharged and committed to rules
Jun 15, 2017 print number 4999d
Jun 15, 2017 amend and recommit to investigations and government operations
Apr 24, 2017 print number 4999b
amend and recommit to investigations and government operations
Jun 12, 2017 print number 4999c
amend (t) and recommit to investigations and government operations
Mar 22, 2017 print number 4999a
amend and recommit to investigations and government operations
Mar 03, 2017 referred to investigations and government operations

S4999 - Details

See Assembly Version of this Bill:
A7270C
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L

S4999 - 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.

S4999 - Sponsor Memo

S4999 - Bill Text download pdf

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

                                  4999

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              March 3, 2017
                               ___________

Introduced by Sen. ALCANTARA -- 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 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  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.
                                                           LBD10426-01-7

S4999A - Details

See Assembly Version of this Bill:
A7270C
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L

S4999A - 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.

S4999A - Sponsor Memo

S4999A - Bill Text download pdf

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

                                 4999--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              March 3, 2017
                               ___________

Introduced by Sen. ALCANTARA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment   Operations  --  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 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 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10426-02-7

Co-Sponsors

S4999B - Details

See Assembly Version of this Bill:
A7270C
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L

S4999B - 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.

S4999B - Sponsor Memo

S4999B - Bill Text download pdf

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

                                 4999--B

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              March 3, 2017
                               ___________

Introduced by Sen. ALCANTARA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment   Operations  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said  committee  --  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.
  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 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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10426-04-7

Co-Sponsors

S4999C - Details

See Assembly Version of this Bill:
A7270C
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L

S4999C - 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.

S4999C - Sponsor Memo

S4999C - Bill Text download pdf

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

                                 4999--C

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              March 3, 2017
                               ___________

Introduced  by  Sens.  ALCANTARA,  ADDABBO,  CARLUCCI  -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations -- committee discharged, bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee --  committee  discharged,  bill  amended,  ordered  reprinted  as
  amended  and  recommitted  to  said committee -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee

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:
  S  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.
                                                           LBD10426-05-7

Co-Sponsors

S4999D (ACTIVE) - Details

See Assembly Version of this Bill:
A7270C
Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L

S4999D (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.

S4999D (ACTIVE) - Sponsor Memo

S4999D (ACTIVE) - Bill Text download pdf

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

                                 4999--D

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              March 3, 2017
                               ___________

Introduced by Sens. ALCANTARA, ADDABBO, CARLUCCI, HAMILTON -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on  Investigations  and Government Operations -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee  -- committee discharged, bill amended, ordered reprinted as
  amended and recommitted to said  committee  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee -- committee discharged, bill amended, ordered reprinted  as
  amended and recommitted to said committee

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:
  S  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.
                                                           LBD10426-07-7

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. 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.