New York A 8200: Enacts the "STAR credit bill of rights" and establishes the office of STAR ombudsman

Bill Text

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A08200 Summary:

BILL NOA08200 

&nbsp

SAME ASNo Same As

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SPONSORTapia

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COSPNSRYeger

&nbsp

MLTSPNSR

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Amd §§24 & 31, Tax L

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Requires third-party verification of an application to receive the Empire State film production credit and the Empire State film post production credit by approved certified public accountants.

Go to top A08200 Actions:

BILL NOA08200 

&nbsp

05/05/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA08200 Committee&nbspVotes:

Go to topA08200 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA08200 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8200

 2025-2026 Regular Sessions

 IN ASSEMBLY

 May 5, 2025
 ___________

 Introduced by M. of A. TAPIA -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law, in relation to requiring third-party
 verification of an application to receive the Empire State film
 production credit and the Empire State film post production credit

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision (a) of section 24 of the tax law is amended by
 2 adding a new paragraph 6 to read as follows:
 3 (6) (i) For the purposes of this paragraph, the term "approved certi-
 4 fied public accountants" shall mean independent, third party, in-state
 5 certified public accountants approved by the department of economic
 6 development to provide third-party verification services required under
 7 this paragraph.
 8 (ii) On or after January first, two thousand twenty-six, a taxpayer
 9 which is a qualified film production company, or a qualified independent
 10 film production company, or which is a sole proprietor of or a member of
 11 a partnership which is a qualified film production company or a quali-
 12 fied independent film production company, and which is subject to tax
 13 under articles nine-A or twenty-two of this chapter, shall, as a condi-
 14 tion for the granting of the credit as part of the taxpayer's final
 15 application for the credit, submit to the department of economic devel-
 16 opment a third-party verification of their final application performed
 17 by approved certified public accountants. The costs of such third-party
 18 verification shall not be claimed as an expense for the purposes of this
 19 section.
 20 (iii) The department of economic development shall maintain a list of
 21 certified public accountants which shall be utilized to provide the
 22 third-party verification services pursuant to this paragraph. The
 23 department of economic development shall develop procedures and perform-
 24 ance standards for such certified public accountants and any certified

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09244-01-5

 A. 8200 2

 1 public accountants failing to meet the requirements of such procedures
 2 and performance standards shall be removed from the list immediately.
 3 § 2. Subdivision (a) of section 31 of the tax law, as added by section
 4 12 of part Q of chapter 57 of the laws of 2010, is amended by adding a
 5 new paragraph 7 to read as follows:
 6 (7) (i) For the purposes of this paragraph, the term "approved certi-
 7 fied public accountants" shall mean independent, third party, in-state
 8 certified public accountants approved by the department of economic
 9 development to provide third-party verification services required under
 10 this paragraph.
 11 (ii) On or after January first, two thousand twenty-six, a taxpayer
 12 which is a qualified film production company, or a qualified independent
 13 film production company, or which is a sole proprietor of or a member of
 14 a partnership which is a qualified film production company or a quali-
 15 fied independent film production company, and which is subject to tax
 16 under articles nine-A or twenty-two of this chapter, shall, as a condi-
 17 tion for the granting of the credit as part of the taxpayer's final
 18 application for the credit, submit to the department of economic devel-
 19 opment a third-party verification of their final application performed
 20 by approved certified public accounta