Bill Text: NY A05386 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to eligibility under the Empire state film production credit for certain short films and series.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-06-14 - held for consideration in ways and means [A05386 Detail]

Download: New_York-2017-A05386-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5386
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 8, 2017
                                       ___________
        Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
          tee on Ways and Means
        AN  ACT  to  amend  the  tax  law,  in relation to the empire state film
          production tax credit
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraph  3  of subdivision (b) of section 24 of the tax
     2  law, as amended by section 1 of part B of chapter  59  of  the  laws  of
     3  2013, is amended to read as follows:
     4    (3)  "Qualified  film"  means  a feature-length film, television film,
     5  animated short film, broadcast series and/or features,  relocated  tele-
     6  vision  production, television pilot and/or each episode of a television
     7  series, regardless of the medium by means of which the  film,  pilot  or
     8  episode is created or conveyed. "Qualified film" shall not include (i) a
     9  documentary  film,  news  or  current affairs program, interview or talk
    10  program, "how-to" (i.e., instructional) film or program, film or program
    11  consisting primarily  of  stock  footage,  sporting  event  or  sporting
    12  program,  game  show, award ceremony, film or program intended primarily
    13  for industrial, corporate or institutional end-users,  fundraising  film
    14  or  program,  daytime  drama  (i.e., daytime "soap opera"), commercials,
    15  music videos or "reality"  program,  or  (ii)  a  production  for  which
    16  records are required under section 2257 of title 18, United States code,
    17  to  be  maintained  with  respect  to  any  performer in such production
    18  (reporting of books, films,  etc.  with  respect  to  sexually  explicit
    19  conduct).
    20    § 2. This act shall take effect immediately and shall apply to taxable
    21  years beginning on or after January 1, 2018.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05922-01-7