What's happening
This bill amends the Empire State film production tax credit to newly include documentary films as qualifying productions.
Why it matters
Expanding the tax credit to documentary films could incentivize more documentary production within New York State, potentially boosting local industry jobs, small businesses, and related economic activity.
Documentaries often address social, historical, and political issues in depth; this change could encourage greater diversity of stories and perspectives represented in New York’s media output.
The amendment may help smaller or independent filmmakers, as documentaries typically operate with lower budgets than feature films or television series, giving them greater access to financial support.
By explicitly removing the exclusion of documentaries from the definition of “qualified film,” New York positions itself as a more attractive base for filmmakers seeking both creative opportunities and financial incentives.
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Who cares
Headline styles
Include Documentaries in Film Credit
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Include Documentaries in Film Credit
In Assembly Committee · Ways And Means · Sponsor Joseph Lentol
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2852
2017-2018 Regular Sessions
IN SENATE
January 17, 2017
Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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 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, documentary film, 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).
§ 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2017.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03402-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to the empire state film production tax credit
Purpose or general idea of bill
To make documentaries a "Qualified Film" for the purposes of section 24 of the, tax law.
Summary of specific provisions
Paragraph 3 of subdivision (b) of section 24 of the tax law, as added by section 1 of part B of chapter 59 of the laws of 2013, is amended.
Justification
Documentaries have been excluded from NYS film production tax credit. Yet, they require resources and effort of similar scale as the films that the tax credit covers. This bill will make it more affordable for documentary film takers to work in New York State.
Prior legislative history
2015-16: S.4554A/A.671A- Amend and Recommit to Investigations and Government Operations 2013-14: A.8926 - Referred to Ways and Means A.1578 of 2013-14
Fiscal implications
None.
Effective date
Immediately on or after January 1, 2017.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.