senate Bill S98

2021-2022 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

Current 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 05, 2022 referred to investigations and government operations
Jan 06, 2021 referred to investigations and government operations

S98 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§24 & 31, Tax L
Versions Introduced in 2019-2020 Legislative Session:

S98 (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.

S98 (ACTIVE) - Sponsor Memo

S98 (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  S E N A T E
                              January 6, 2021
 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 5-a of part M of chapter 59 of  the  laws  of
 2020, is amended to read as follows:
   (5)  For  the period two thousand fifteen through two thousand twenty-
 five, 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,
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets


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