NY State Senate Bill S8829A

Archive: Last Bill Status - Vetoed by Governor

Introduced
In Committee
On Floor Calendar
- Passed Senate
- Passed Assembly
Delivered to Governor
Vetoed by Governor

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Actions

view actions (14)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Dec 23, 2022	vetoed memo.172
Dec 12, 2022	delivered to governor
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

Votes

Bill Amendments

Original

A (Active)

Original

A (Active)

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

 
BILL NUMBER: S8829

SPONSOR: HOYLMAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to the empire state film
production credit

 
PURPOSE:

To allow flexibility within the existing film tax credit to protect
successor variety entertainment shows investment and receipt of the
credit.

 
SUMMARY OF PROVISIONS:

Section one of this bill allows for the successor of an existing variety
entertainment show to retain eligibility for receiving New York's film
tax credit, provided such successor show continues to employ a majority
of the existing staff and does not exceed the previously allotted credit
amount. Section two provides for an immediate effective date.

 
JUSTIFICATION:

Since 2020, variety entertainment shows are no longer eligible for
receiving the New York film tax credit. Any shows in existence at the
time were grandfathered in allowing them to continue to receive the
credit. This prohibition has been interpretated to mean that successor
shows cannot receive the credit if the title of the show changes during
a recasting. This narrow view would prevent an existing show from
recasting and puts the jobs of the current staff of the show at risk as
studios are forced to consider more competitive states. By making this
minor change an existing show would be able to recast some elements of
their show, but more importantly continue to receive the credit thereby
protecting the existing workforce and continuing to film in New York
with the associated economic development benefits to its filming
location.

 
LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPLICATIONS:

There are no fiscal impacts to the State.

 
EFFECTIVE DATE:
Effective immediately.

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.

                                                            LBD15162-01-2
 S. 8829                             2
 
 and  variety talk, i.e., a program with components of improvisational or
 scripted content (monologues, sketches, interviews), either  exclusively
 or  in  combination  with  other  entertainment elements such as musical
 performances,  dancing,  cooking,  crafts, pranks, stunts, and games and
 which may be further defined  in  regulations  of  the  commissioner  of
 economic  development.  However,  a qualified film shall include a tele-
 vision series as described in subparagraph (iii) of this paragraph  only
 if an application for such series has been deemed conditionally eligible
 for the tax credit under this section prior to April first, two thousand
 twenty,  such  series  remains in continuous production for each season,
 and an annual application for each season of such series is  continually
 submitted  for  such  series  after  April  first,  two thousand twenty.
 NOTWITHSTANDING SUBPARAGRAPH (III) OF THIS PARAGRAPH, AN ENTITY  RECEIV-
 ING  A  CREDIT PURSUANT TO THIS SECTION FOR A TELEVISION SERIES COMMONLY
 KNOWN AS VARIETY ENTERTAINMENT, THAT WOULD OTHERWISE BE PROHIBITED  FROM
 RECEIVING  A  TAX  CREDIT,  SHALL  BE  ELIGIBLE FOR A NEW VARIETY ENTER-
 TAINMENT SHOW CREDIT IF THE AMOUNT OF THE INITIAL YEAR CREDIT  DOES  NOT
 EXCEED  THE  PREVIOUS YEAR'S AMOUNT, AT LEAST FIFTY PERCENT OF THE STAFF
 ARE MAINTAINED IN THE FIRST YEAR OF THE CREDIT, THE SAME ELIGIBLE ENTITY
 APPLIES FOR THE SUBSEQUENT SEASON'S CREDIT, AND SUCH APPLICATION IS MADE
 PRIOR TO MARCH THIRTY-FIRST, TWO THOUSAND TWENTY-THREE.
   § 2. This act shall take effect immediately.

S8829A (ACTIVE) - Details

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

S8829A (ACTIVE) - Summary

S8829A (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S8829A

SPONSOR: HOYLMAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to the empire state film
production credit

 
PURPOSE:

To allow flexibility within the existing film tax credit to protect
variety entertainment shows currently receiving the credit that change
the name and/or principal cast of the series.

 
SUMMARY OF PROVISIONS:

Section one of this bill allows for variety entertainment shows current-
ly receiving the credit as a continuous production that change the name
and/or principal cast of the series prior to March 31, 2023, to continue
receive the credit if it is filmed in the same location, is produced by
the same entity, and retains at least 80% of the staff from the prior
season.

Section two provides for an immediate effective date.

 
JUSTIFICATION:

Since 2020, variety entertainment shows are no longer eligible for
receiving the New York film tax credit. Any shows in existence at the
time were grandfathered in allowing them to continue to receive the
credit. This prohibition has been interpretated to mean that successor
shows cannot receive the credit if the title of the show changes during
a recasting. This narrow view would prevent an existing show from
recasting and puts the jobs of the current staff of the show at risk as
studios are forced to consider more competitive states. By making this
minor change an existing show would be able to recast some elements of
their show, but more importantly continue to receive the credit thereby
protecting the existing workforce and continuing to film in New York
with the associated economic development benefits to its filming
location.

 
LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPLICATIONS:

There are no fiscal impacts to the State.

 
EFFECTIVE DATE:
Effective immediately.

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.

                                                            LBD15162-02-2
 S. 8829--A                          2
 
 vision  series  commonly  known as variety entertainment, variety sketch
 and variety talk, i.e., a program with components of improvisational  or
 scripted  content (monologues, sketches, interviews), either exclusively
 or  in  combination  with  other  entertainment elements such as musical
 performances, dancing, cooking, crafts, pranks, stunts,  and  games  and
 which  may  be  further  defined  in  regulations of the commissioner of
 economic development. However, a qualified film shall  include  a  tele-
 vision  series as described in subparagraph (iii) of this paragraph only
 if an application for such series has been deemed conditionally eligible
 for the tax credit under this section prior to April first, two thousand
 twenty, such series remains in continuous production  for  each  season,
 and  an annual application for each season of such series is continually
 submitted for such series after April  first,  two  thousand  twenty.  A
 SERIES  THAT  CHANGES  THE TITLE OF THE SERIES AND/OR THE PRINCIPAL CAST
 PRIOR TO MARCH THIRTY-FIRST, TWO THOUSAND TWENTY-THREE, SHALL BE CONSID-
 ERED TO REMAIN IN CONTINUOUS PRODUCTION FOR EACH SEASON, NOTWITHSTANDING
 A CHANGE IN THE TITLE AND/OR PRINCIPAL CAST OF SUCH SERIES, 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.
   § 2. This act shall take effect immediately and  shall  apply  to  tax
 years beginning on or after January 1, 2022.

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The New York State Senate

senate Bill S8829A

Sponsored By

Archive: Last Bill Status - Vetoed by Governor

Your Voice

Actions

Votes

Jun 1, 2022 - floor Vote

Floor Vote: Jun 1, 2022

May 25, 2022 - Rules committee Vote

Rules Committee Vote: May 25, 2022

Bill Amendments

S8829 - Details

S8829 - Summary

S8829 - Sponsor Memo

S8829 - Bill Text download pdf

S8829A (ACTIVE) - Details

S8829A (ACTIVE) - Summary

S8829A (ACTIVE) - Sponsor Memo

S8829A (ACTIVE) - Bill Text download pdf

Comments

senate Bill S8829A

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Sponsored By

Brad Hoylman-Sigal

Archive: Last Bill Status - Vetoed by Governor

Your Voice

Actions

Votes

Jun 1, 2022 - floor Vote

Floor Vote: Jun 1, 2022

May 25, 2022 - Rules committee Vote

Rules Committee Vote: May 25, 2022

Bill Amendments

S8829 - Details

S8829 - Summary

S8829 - Sponsor Memo

S8829 - Bill Text download pdf

S8829A (ACTIVE) - Details

S8829A (ACTIVE) - Summary

S8829A (ACTIVE) - Sponsor Memo

S8829A (ACTIVE) - Bill Text download pdf

Comments