Assembly Bill A2136

2019-2020 Legislative Session

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

download bill text pdf

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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

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2019-A2136 (ACTIVE) - Details

See Senate Version of this Bill:
S4869
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
2015-2016: A671, S4554
2017-2018: A2042, S2852
2021-2022: S5226
2023-2024: S6840

2019-A2136 (ACTIVE) - Summary

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

2019-A2136 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2136
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 22, 2019
                                ___________
 
 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 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).
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2019.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04479-01-9

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