assembly Bill A1390

2021-2022 Legislative Session

Includes writer salaries and fees within production costs eligible for the empire state film production credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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 05, 2022 referred to ways and means
Jan 08, 2021 referred to ways and means


A1390 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: A7373
2015-2016: A3376
2017-2018: A5870
2019-2020: A556

A1390 (ACTIVE) - Summary

Includes writers' salaries and fees within production costs eligible for the empire state film production credit.

A1390 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                        2021-2022 Regular Sessions
                           I N  A S S E M B L Y
                              January 8, 2021
 Introduced  by  M. of A. CAHILL -- Multi-Sponsored by -- M. of A. AUBRY,
   PRETLOW -- read once and referred to the Committee on Ways and Means
 AN ACT to amend the tax law, in relation to eligibility for  the  empire
   state film production credit
   Section 1. Legislative intent. The Legislature hereby recognizes  that
 providing  tax incentive to enhance diversity in the ranks of television
 writers and directors will also enhance the  diversity  of  stories  and
   §  2.  Paragraph 1 of subdivision (a) of section 24 of the tax law, as
 amended by section 3 of part Q of chapter 57 of the  laws  of  2010,  is
 amended to read as follows:
   (1)  Allowance  of  credit.  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)] (E) of this
 section, to be computed as [hereinafter] provided IN THIS SECTION.
   § 3. Paragraph 2 of subdivision (b) of section 24 of the tax  law,  as
 added  by  section  1  of  part  P of chapter 60 of the laws of 2004, is
 amended and two new paragraphs 9 and 10 are added to read as follows:
   (2) "Production costs" means any costs for tangible property used  and
 services performed directly and predominantly in the production (includ-
 ing   pre-production   and   post   production)  of  a  qualified  film.
 "Production costs" shall not include [(i) costs for a story,  script  or
 scenario  to be used for a qualified film and (ii)] wages or salaries or
 other compensation for writers, directors,  including  music  directors,
 producers  and performers (other than background actors with no scripted
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.