Assembly Bill A5277

2019-2020 Legislative Session

Relates to eligibility under the Empire state film production credit for certain short films and series

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-A5277 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A9489
2017-2018: A5386

2019-A5277 (ACTIVE) - Summary

Relates to eligibility under the Empire state film production credit for certain short films and series.

2019-A5277 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5277
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 8, 2019
                                ___________
 
 Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
   tee 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,
 ANIMATED SHORT FILM, BROADCAST SERIES AND/OR FEATURES,  relocated  tele-
 vision  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).
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2020.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07629-01-9

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