Senate Bill S4869

2019-2020 Legislative Session

Authorizes documentary films for inclusion in the empire state film production tax 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-S4869 (ACTIVE) - Details

See Assembly Version of this Bill:
A2136
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8926
2013-2014: A1578
2015-2016: S4554, A671
2017-2018: S2852, A2042
2021-2022: S5226
2023-2024: S6840

2019-S4869 (ACTIVE) - Summary

Authorizes documentary films to be qualified films for inclusion in the empire state film production tax credit.

2019-S4869 (ACTIVE) - Sponsor Memo

2019-S4869 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4869
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 28, 2019
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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  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,
 relocated  television  production,  DOCUMENTARY  FILM,  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. "Qual-
 ified  film" shall not include (i) a [documentary film,] news or current
 affairs program, interview or talk  program,  "how-to"  (i.e.,  instruc-
 tional)  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 institu-
 tional  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, 2019.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04479-01-9

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