S T A T E O F N E W Y O R K
________________________________________________________________________
7422--B
2023-2024 Regular Sessions
I N S E N A T E
May 24, 2023
___________
Introduced by Sens. WEBB, COMRIE, RAMOS -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- recommitted to the Committee on Investigations and Government
Operations in accordance with Senate Rule 6, sec. 8 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to excluding a production which
uses artificial intelligence or autonomous vehicles in a manner which
results in the displacement of employees whose salaries are qualified
expenses from the definition of qualified film for the purposes of 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 9-a of part D of chapter 59 of the laws of
2023, 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,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11610-08-4
S. 7422--B 2
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) A PRODUCTION WHICH USES ARTIFICIAL INTELLIGENCE OR
AUTONOMOUS VEHICLES IN A MANNER WHICH RESULTS IN THE DISPLACEMENT OF
EMPLOYEES WHOSE SALARIES ARE QUALIFIED EXPENSES, UNLESS SUCH REPLACEMENT
IS PERMITTED BY A CURRENT COLLECTIVE BARGAINING AGREEMENT IN FORCE
COVERING SUCH EMPLOYEES; OR (IV) other than a relocated television
production, a television 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 commis-
sioner of economic development. However, a qualified film shall include
a television series as described in subparagraph [(iii)] (IV) of this
paragraph only if an application for such series has been deemed condi-
tionally 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 either or both the title of the
series or the principal cast prior to March thirty-first, two thousand
twenty-three, 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.
§ 2. This act shall take effect immediately.