Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Dec 18, 2019 |
approval memo.60 signed chap.683 |
Dec 06, 2019 |
delivered to governor |
Jun 20, 2019 |
returned to senate passed assembly ordered to third reading rules cal.594 substituted for a6683b |
Jun 20, 2019 |
substituted by s5864a |
Jun 19, 2019 |
ordered to third reading rules cal.594 rules report cal.594 reported |
Jun 18, 2019 |
reported referred to rules |
Jun 11, 2019 |
print number 6683b |
Jun 11, 2019 |
amend and recommit to ways and means |
May 23, 2019 |
print number 6683a |
May 23, 2019 |
amend and recommit to ways and means |
Mar 15, 2019 |
referred to ways and means |
Assembly Bill A6683B
Signed By Governor2019-2020 Legislative Session
Sponsored By
CRESPO
Archive: Last Bill Status Via S5864 - Signed by Governor
- 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
Actions
Votes
Bill Amendments
2019-A6683 - Details
2019-A6683 - Summary
Provides a television writers' and directors' fees and salaries credit; provides that to be eligible the writer or director is a minority group member, or a woman, and provides, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.
2019-A6683 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6683 2019-2020 Regular Sessions I N A S S E M B L Y March 15, 2019 ___________ 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 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 (C) OF THIS SECTION, TO BE COMPUTED AS HEREINAFTER PROVIDED. (2) THE AMOUNT OF THE CREDIT SHALL BE THE PRODUCT (OR PRO RATA SHARE OF THE PRODUCT, IN THE CASE OF A MEMBER OF A PARTNERSHIP) OF THIRTY PERCENT AND THE QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES COSTS PAID OR INCURRED IN THE PRODUCTION OF A QUALIFIED FILM, PROVIDED THAT: (I) THE CREDIT AMOUNT SHALL NOT EXCEED FIFTY THOUSAND DOLLARS FOR QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALA- RIES CLAIMED FOR SUCH EXPENSES INCURRED FOR THE EMPLOYMENT OF ANY ONE SPECIFIC WRITER OR DIRECTOR FOR THE PRODUCTION OF A SINGLE TELEVISION PILOT OR A SINGLE EPISODE OF A TELEVISION SERIES, AND (II) THE CREDIT AMOUNT SHALL NOT EXCEED ONE HUNDRED FIFTY THOUSAND DOLLARS FOR QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES CLAIMED FOR SUCH EXPENSES INCURRED FOR THE EMPLOYMENT OF ANY ONE SPECIFIC WRITER OR DIRECTOR. THE CREDIT SHALL BE ALLOWED FOR THE TAXABLE YEAR IN WHICH THE PRODUCTION OF SUCH QUALIFIED FILM IS COMPLETED. (3) 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
2019-A6683A - Details
2019-A6683A - Summary
Provides a television writers' and directors' fees and salaries credit; provides that to be eligible the writer or director is a minority group member, or a woman, and provides, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.
2019-A6683A - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6683--A 2019-2020 Regular Sessions I N A S S E M B L Y March 15, 2019 ___________ 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 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 (C) OF THIS SECTION, TO BE COMPUTED AS HEREINAFTER PROVIDED. (2) THE AMOUNT OF THE CREDIT SHALL BE THE PRODUCT (OR PRO RATA SHARE OF THE PRODUCT, IN THE CASE OF A MEMBER OF A PARTNERSHIP) OF THIRTY PERCENT AND THE QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES COSTS PAID OR INCURRED IN THE PRODUCTION OF A QUALIFIED FILM, PROVIDED THAT: (I) THE CREDIT AMOUNT SHALL NOT EXCEED FIFTY THOUSAND DOLLARS FOR QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALA- RIES CLAIMED FOR SUCH EXPENSES INCURRED FOR THE EMPLOYMENT OF ANY ONE SPECIFIC WRITER OR DIRECTOR FOR THE PRODUCTION OF A SINGLE TELEVISION PILOT OR A SINGLE EPISODE OF A TELEVISION SERIES, AND (II) THE CREDIT AMOUNT SHALL NOT EXCEED ONE HUNDRED FIFTY THOUSAND DOLLARS FOR QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES CLAIMED FOR SUCH EXPENSES INCURRED FOR THE EMPLOYMENT OF ANY ONE SPECIFIC WRITER OR DIRECTOR. THE CREDIT SHALL BE ALLOWED FOR THE TAXABLE YEAR IN WHICH THE PRODUCTION OF SUCH QUALIFIED FILM IS COMPLETED. (3) NO QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES USED BY A TAXPAYER EITHER AS THE BASIS FOR THE ALLOWANCE OF THE CREDIT
co-Sponsors
Richard Gottfried
Judy Griffin
2019-A6683B (ACTIVE) - Details
2019-A6683B (ACTIVE) - Summary
Provides a television writers' and directors' fees and salaries credit; provides that to be eligible the writer or director is a minority group member, or a woman, and provides, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.
2019-A6683B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6683--B 2019-2020 Regular Sessions I N A S S E M B L Y March 15, 2019 ___________ 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 -- again reported from said committee with amendments, 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: § 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 (C) OF THIS SECTION, TO BE COMPUTED AS HEREINAFTER PROVIDED. (2) THE AMOUNT OF THE CREDIT SHALL BE THE PRODUCT (OR PRO RATA SHARE OF THE PRODUCT, IN THE CASE OF A MEMBER OF A PARTNERSHIP) OF THIRTY PERCENT AND THE QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES COSTS PAID OR INCURRED IN THE PRODUCTION OF A QUALIFIED FILM, PROVIDED THAT: (I) THE CREDIT AMOUNT SHALL NOT EXCEED FIFTY THOUSAND DOLLARS FOR QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALA- RIES CLAIMED FOR SUCH EXPENSES INCURRED FOR THE EMPLOYMENT OF ANY ONE SPECIFIC WRITER OR DIRECTOR FOR THE PRODUCTION OF A SINGLE TELEVISION PILOT OR A SINGLE EPISODE OF A TELEVISION SERIES, AND (II) THE CREDIT AMOUNT SHALL NOT EXCEED ONE HUNDRED FIFTY THOUSAND DOLLARS FOR QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES CLAIMED FOR SUCH EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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