assembly Bill A6498

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - Stricken


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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

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.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 06, 2020 enacting clause stricken
Jan 08, 2020 referred to ways and means
Mar 08, 2019 referred to ways and means

Co-Sponsors

view additional co-sponsors

Multi-Sponsors

A6498 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A7270

A6498 (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.

A6498 (ACTIVE) - Bill Text download pdf


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

                                  6498

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                              March 8, 2019
                               ___________

Introduced  by  M. of A. CRESPO, DICKENS, PICHARDO, PERRY, DAVILA, PRET-
  LOW, SIMON, JAFFEE, LIFTON, MOSLEY, ARROYO -- Multi-Sponsored by -- M.
  of A. GALEF -- read once and referred to the  Committee  on  Ways  and
  Means

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:
  (1) "QUALIFIED FILM PRODUCTION COMPANY" IS A CORPORATION, PARTNERSHIP,
LIMITED PARTNERSHIP, OR OTHER ENTITY OR INDIVIDUAL WHICH OR WHO IS PRIN-
CIPALLY  ENGAGED  IN THE PRODUCTION OF A QUALIFIED FILM AND CONTROLS THE
QUALIFIED FILM DURING PRODUCTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10303-01-9