Senate Bill S4349

2019-2020 Legislative Session

Defines film zone and excludes the film zone from the additional empire state film production credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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-S4349 (ACTIVE) - Details

See Assembly Version of this Bill:
A3883
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A8463
2021-2022: S2967, A1120
2023-2024: S58, A1253

2019-S4349 (ACTIVE) - Summary

Defines film zone and excludes the film zone from the additional empire state film production credit.

2019-S4349 (ACTIVE) - Sponsor Memo

2019-S4349 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4349
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               March 8, 2019
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to the definition of film  zone
   and  the  exclusion  of the film zone from the additional empire state
   film production credit

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph  5  of subdivision (a) of section 24 of the tax
 law, as amended by section 1 of part M of chapter  59  of  the  laws  of
 2017, is amended to read as follows:
   (5)  For  the period two thousand fifteen through two thousand twenty-
 two, in addition to the amount of credit established in paragraph two of
 this subdivision, a taxpayer shall be allowed  a  credit  equal  to  the
 product  (or pro rata share of the product, in the case of a member of a
 partnership) of ten percent and the amount of wages or salaries paid  to
 individuals  directly  employed  (excluding  those  employed as writers,
 directors, music directors, producers and  performers,  including  back-
 ground  actors  with  no  scripted lines) by a qualified film production
 company or a qualified independent film production company for  services
 performed by those individuals in one of the counties OR AREAS specified
 in  this  paragraph  in  connection with a qualified film with a minimum
 budget of five hundred thousand dollars. For purposes of this additional
 credit, the services must be performed in one or more of  the  following
 counties OR AREAS:  Albany, Allegany, Broome, Cattaraugus, Cayuga, Chau-
 tauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutch-
 ess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer,
 Jefferson,  Lewis,  Livingston,  Madison,  Monroe,  Montgomery, Niagara,
 Oneida, Onondaga, Ontario,  Orange,  Orleans,  Oswego,  Otsego,  Putnam,
 Rensselaer,  Saratoga,  Schenectady,  Schoharie,  Schuyler,  Seneca, St.
 Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster,  Warren,  Washing-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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