Assembly Bill A23

2023-2024 Legislative Session

Relates to increasing the available amount of the taxpayer empire state film production credit

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-A23 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7628
2021-2022: A1275

2023-A23 (ACTIVE) - Summary

Increases the available amount under the empire state film production credit available to taxpayers from five million to fifteen million.

2023-A23 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                        2023-2024 Regular Sessions
                           I N  A S S E M B L Y
                              January 4, 2023
 Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
   Committee on Ways and Means
 AN ACT to amend the tax law, in relation to increasing the amount of the
   taxpayer empire state film production credit

   Section  1.  Paragraph  5  of subdivision (a) of section 24 of the tax
 law, as amended by section 2 of part M of chapter  59  of  the  laws  of
 2022, is amended to read as follows:
   (5)  For  the period two thousand fifteen through two thousand twenty-
 nine, 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,  Niagara,  Oneida, Onondaga,
 Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer,  Saratoga,
 Schenectady,  Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sulli-
 van, Tioga, Tompkins, Ulster, Warren,  Washington,  Wayne,  Wyoming,  or
 Yates.  The  aggregate  amount  of  tax  credits allowed pursuant to the
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.


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