Assembly Bill A6683A

Signed By Governor
2019-2020 Legislative Session

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

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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

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Bill Amendments

2019-A6683 - Details

Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A11096

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

Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A11096

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

2019-A6683B (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Add §24-b, amd §§210-B & 606, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A11096

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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