What's happening
This bill amends the tax law to make documentary films eligible for the Empire State Film Production Tax Credit.
Why it matters
Expanding eligibility to documentary films could boost independent filmmaking in New York. , providing more opportunities and financial support for smaller, non-fiction production companies that might otherwise struggle to secure funding.
By including documentaries in the tax credit, New York may attract more diverse and socially relevant film projects. , potentially increasing the state’s cultural output and its reputation as a center for impactful storytelling.
This change could stimulate local economies by increasing demand for local talent, crew, and production services. , since documentary filmmakers would now have a financial incentive to shoot and produce their projects within the state.
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Include Documentaries in Film Credit
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History
- Referred to ways and means
- Referred to ways and means
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 Senate Committee · Investigations And Government Operations · Sponsor Kevin S. Parker
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2136
2019-2020 Regular Sessions
IN ASSEMBLY
January 22, 2019
Introduced by M. of A. LENTOL -- read once and referred to the Committee 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 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, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04479-01-9
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.