What's happening
This bill prohibits New York's film production tax credit for films that depict or reference tobacco or nicotine products, paraphernalia, or related trademarks.
Why it matters
Limits eligibility for New York’s significant film tax credits, potentially making it less financially attractive for productions that include or reference tobacco or nicotine products. this could influence creative choices and reduce depictions of smoking or vaping in film and TV.
Targets both visual depictions and any references to tobacco/nicotine products, paraphernalia, or related trademarks and promotional material. , meaning even indirect or background references could disqualify a production from receiving state incentives.
Could disproportionately impact historical or biographical films, genres, or stories where smoking is contextually accurate or culturally relevant. , raising questions about artistic freedom versus public health policy.
Reflects a broader public health strategy by leveraging economic policy (tax credits) to discourage normalization or glamorization of tobacco and nicotine use in media. , particularly with an eye toward protecting youth and vulnerable populations from exposure.
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Who cares
Headline styles
No Film Tax Credit for Smoking
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8002
2017-2018 Regular Sessions
IN ASSEMBLY
May 25, 2017
Introduced by M. of A. ARROYO -- Multi-Sponsored by -- M. of A. COOK, FRIEND, GALEF, HOOPER, HYNDMAN, MOSLEY, ORTIZ, SIMON -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to prohibiting the empire state film production credit for films which feature smoking and associated paraphernalia
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 3 of subdivision (b) of section 24 of the tax law, as amended by section 1 of part B of chapter 59 of the laws of 2013, is amended to read as follows:
(3) "Qualified film" means a feature-length film, television film, relocated television production, television pilot and/or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed. "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, [or] (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) any production that depicts or refers to any tobacco product or non-pharmaceutical nicotine delivery device or its use, associated paraphernalia or related trademarks or promotional material.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02379-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.