senate Bill S8829A

2021-2022 Legislative Session

Relates to the empire state film production credit

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate & Assembly


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

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Actions

view actions (12)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 03, 2022 returned to senate
passed assembly
ordered to third reading rules cal.491
substituted for a10034a
Jun 01, 2022 referred to ways and means
delivered to assembly
passed senate
May 25, 2022 ordered to third reading cal.1577
committee discharged and committed to rules
May 02, 2022 print number 8829a
May 02, 2022 amend and recommit to investigations and government operations
Apr 21, 2022 referred to investigations and government operations

S8829 - Details

See Assembly Version of this Bill:
A10034
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L

S8829 - Summary

Provides that a television series that changes the title of the series and/or the principal cast prior to March 31, 2023, shall be considered to remain in continuous production for each season, provided the series films at the same location as prior seasons, is produced by the same entity, and retains at least eighty percent of the staff from the prior season for purposes of being a qualified film for the empire state film production credit.

S8829 - Sponsor Memo

S8829 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8829
 
                             I N  S E N A T E
 
                              April 21, 2022
                                ___________
 
 Introduced  by  Sen. HOYLMAN -- 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 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  5 of part F of chapter 59 of the laws of
 2021, is amended to read as follows:
   (3) "Qualified film" means a  feature-length  film,  television  film,
 relocated  television production, television pilot or television series,
 regardless of the medium by means of which the film, pilot or series  is
 created  or  conveyed.  For  the purposes of the credit provided by this
 section only, a "qualified film" whose majority of principal photography
 shooting days in the production of the qualified film are shot in  West-
 chester, Rockland, Nassau, or Suffolk county or any of the five New York
 City  boroughs  shall  have  a  minimum budget of one million dollars. A
 "qualified film", whose majority of principal photography shooting  days
 in  the production of the qualified film are shot in any other county of
 the state than those listed in the preceding sentence shall have a mini-
 mum budget of two hundred fifty thousand dollars. "Qualified film" shall
 not include: (i) a documentary film, news or  current  affairs  program,
 interview  or  talk  program,  "how-to"  (i.e.,  instructional)  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 institutional end-users,
 fundraising film or program, daytime drama (i.e., daytime "soap opera"),
 commercials,  music  videos  or "reality" program; (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); or (iii) other than a relocated television production, a tele-
 vision series commonly known as variety  entertainment,  variety  sketch
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

S8829A (ACTIVE) - Details

See Assembly Version of this Bill:
A10034
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L

S8829A (ACTIVE) - Summary

Provides that a television series that changes the title of the series and/or the principal cast prior to March 31, 2023, shall be considered to remain in continuous production for each season, provided the series films at the same location as prior seasons, is produced by the same entity, and retains at least eighty percent of the staff from the prior season for purposes of being a qualified film for the empire state film production credit.

S8829A (ACTIVE) - Sponsor Memo

S8829A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8829--A
 
                             I N  S E N A T E
 
                              April 21, 2022
                                ___________
 
 Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations  --  committee  discharged,  bill  amended,   ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT  to  amend  the  tax  law,  in relation to the 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 3 of subdivision (b) of section 24 of the tax
 law, as amended by section 5 of part F of chapter  59  of  the  laws  of
 2021, is amended to read as follows:
   (3)  "Qualified  film"  means  a feature-length film, television film,
 relocated television production, television pilot or television  series,
 regardless  of the medium by means of which the film, pilot or series is
 created or conveyed. For the purposes of the  credit  provided  by  this
 section only, a "qualified film" whose majority of principal photography
 shooting  days in the production of the qualified film are shot in West-
 chester, Rockland, Nassau, or Suffolk county or any of the five New York
 City boroughs shall have a minimum budget  of  one  million  dollars.  A
 "qualified  film", whose majority of principal photography shooting days
 in the production of the qualified film are shot in any other county  of
 the state than those listed in the preceding sentence shall have a mini-
 mum budget of two hundred fifty thousand dollars. "Qualified film" shall
 not  include:  (i)  a documentary film, news or current affairs program,
 interview or  talk  program,  "how-to"  (i.e.,  instructional)  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 institutional end-users,
 fundraising film or program, daytime drama (i.e., daytime "soap opera"),
 commercials, music videos or "reality" program; (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); or (iii) other than a relocated television production, a tele-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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