senate Bill S5033

2019-2020 Legislative Session

Relates to providing an additional ten percent credit on qualified labor expenses under the empire state film production and post production credits in Nassau and Suffolk counties

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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

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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to investigations and government operations
Apr 03, 2019 referred to investigations and government operations

S5033 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§24 & 31, Tax L
Versions Introduced in 2021-2022 Legislative Session:

S5033 (ACTIVE) - Summary

Provides an additional ten percent credit on qualified labor expenses under the empire state film production credit and empire state film post production credit in Nassau and Suffolk counties.

S5033 (ACTIVE) - Sponsor Memo

S5033 (ACTIVE) - Bill Text download pdf

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


                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              April 3, 2019

Introduced  by  Sen.  THOMAS -- 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 providing an additional  ten
  percent credit on qualified labor expenses under the empire state film
  production  credit  and  empire  state  film post production credit in
  Nassau and Suffolk counties


  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 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:
Albany, Allegany,  Broome,  Cattaraugus,  Cayuga,  Chautauqua,  Chemung,
Chenango,  Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex,
Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis,
Livingston, Madison, Monroe, Montgomery, NASSAU, Niagara, Oneida,  Onon-
daga,  Ontario,  Orange,  Orleans,  Oswego,  Otsego, Putnam, Rensselaer,
Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence,  Steu-

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


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