What's happening
This bill adds Rockland County to the list of counties eligible for the Empire State Film Production Credit.
Why it matters
Economic Development for Rockland County. By making Rockland County eligible for the Empire State Film Production Credit, the bill aims to encourage more film and television productions to operate in the county, potentially boosting local businesses, creating jobs, and increasing tourism revenue.
Leveling the Playing Field. The amendment allows Rockland County to compete with other counties already eligible for these credits, which could help retain and attract entertainment industry investments that might otherwise go to neighboring regions.
Potential for Community and Workforce Growth. Increased film and TV production can foster growth in local creative industries, provide opportunities for workforce development, and support related sectors such as hospitality, catering, and construction.
Impact on Statewide Credit Allocation. Since the total annual allocation of these credits remains capped, adding Rockland County could increase competition among counties for a share of the credit, possibly affecting how funds are distributed and incentivizing productions to consider Rockland as a new filming location.
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Who cares
Headline styles
Add Rockland to Film Credit
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
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.
Add Rockland to Film Credit
In Assembly Committee · Ways And Means · Sponsor Ellen C. Jaffee
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1142
2019-2020 Regular Sessions
IN SENATE
January 11, 2019
Introduced by Sen. CARLUCCI -- 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 increasing the number of counties in which services can be performed to qualify for the empire state film production credit
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 5 of subdivision (a) of section 24 of the tax law, as amended by section 1 of part M of chapter 59 of the laws of 2017, is amended to read as follows:
(5) For the period two thousand fifteen through two thousand twentytwo, in addition to the amount of credit established in paragraph two of this subdivision, a taxpayer shall be allowed a credit equal to the product (or pro rata share of the product, in the case of a member of a partnership) of ten percent and the amount of wages or salaries paid to individuals directly employed (excluding those employed as writers, directors, music directors, producers and performers, including background actors with no scripted lines) by a qualified film production company or a qualified independent film production company for services performed by those individuals in one of the counties specified in this paragraph in connection with a qualified film with a minimum budget of five hundred thousand dollars. For purposes of this additional credit, the services must be performed in one or more of the following counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyom-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02779-01-9
S. 1142 2
ing, or Yates. The aggregate amount of tax credits allowed pursuant to the authority of this paragraph shall be five million dollars each year during the period two thousand fifteen through two thousand twenty-two of the annual allocation made available to the program pursuant to paragraph four of subdivision (e) of this section. Such aggregate amount of credits shall be allocated by the governor's office for motion picture and television development among taxpayers in order of priority based upon the date of filing an application for allocation of film production credit with such office. If the total amount of allocated credits applied for under this paragraph in any year exceeds the aggregate amount of tax credits allowed for such year under this paragraph, such excess shall be treated as having been applied for on the first day of the next year. If the total amount of allocated tax credits applied for under this paragraph at the conclusion of any year is less than five million dollars, the remainder shall be treated as part of the annual allocation made available to the program pursuant to paragraph four of subdivision (e) of this section. However, in no event may the total of the credits allocated under this paragraph and the credits allocated under paragraph five of subdivision (a) of section thirty-one of this article exceed five million dollars in any year during the period two thousand fifteen through two thousand twenty-two.
§ 2. This act shall take effect immediately.
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 increasing the number of counties in which services can be performed to qualify for the empire state film production credit
Purpose
The purpose of this legislation is to create an additional 10% Film Production Tax Credit for Rockland County that is currently both outside of the New York City studio zone and ineligible for the current 10% incentive.
Summary of provisions
Section one amends paragraph 5 of subdivision (a) of section 24 of the tax law to include Rockland County in the 10% Film Production Tax Cred- it.
Section two is the effective date.
Justification
In an effort to boost film production in other parts of the state, particularly economically struggling upstate New York, the 2013-14 state budget created an additional l0% Film Production Tax Credit for production companies who film (or productions filmed) in forty upstate counties (two counties, Albany and Schenectady, were subsequently added in the 2014-15 budget). This incentive has worked. Production companies are now filming in upstate New York because most or all of the extra costs associated with filming outside of the studio zone are being offset with this additional tax credit.
While this incentive has had a positive impact on the film industry upstate, it has unfortunately had a negative impact on other parts of the state, namely, Rockland County given that transportation remains as the biggest hurdle in obtaining talent and crew within the county. Not only does Rockland lack Metropolitan Commuter Transportation Mobility, but the county also lacks an airport. This area, outside of the New York City studio zone and ineligible for the additional 10% incentive, has become a "film fly over" county. Rockland simply cannot afford to be off-limits to this important and lucrative industry.
Legislative history
2017-18: SS911/A7142a - INVESTIGATIONS & GOV'T OPS/third reading
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.