New York S 271: Establishes the small farm disaster recovery grant program

Bill Text

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S00271 Summary:

BILL NOS00271 

&nbsp

SAME ASSAME AS A07926

&nbsp

SPONSORHARCKHAM

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §24, Tax L

&nbsp

Defines film zone; excludes the film zone from the additional empire state film production credit.

Go to top S00271 Actions:

BILL NOS00271 

&nbsp

01/08/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS00271 Committee&nbspVotes:

Go to topS00271 Floor&nbspVotes:

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

Go to topS00271 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 271

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to the definition of film zone
 and the exclusion of the film zone from the additional empire state
 film production credit

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

 1 Section 1. Paragraph 5 of subdivision (a) of section 24 of the tax
 2 law, as amended by section 2 of part D of chapter 59 of the laws of
 3 2023, is amended to read as follows:
 4 (5) For the period two thousand fifteen through two thousand thirty-
 5 four, in addition to the amount of credit established in paragraph two
 6 of this subdivision, a taxpayer shall be allowed a credit equal to (i)
 7 the product (or pro rata share of the product, in the case of a member
 8 of a partnership) of ten percent and the wages, salaries or other
 9 compensation constituting qualified production costs as defined in para-
 10 graph two of subdivision (b) of this section, paid to individuals
 11 directly employed by a qualified film production company or a qualified
 12 independent film production company for services performed by those
 13 individuals in one of the counties or areas specified in this paragraph
 14 in connection with a qualified film with a minimum budget of five
 15 hundred thousand dollars, and (ii) the product (or pro rata share of the
 16 product, in the case of a member of a partnership) of ten percent and
 17 the qualified production costs (excluding wages, salaries or other
 18 compensation) paid or incurred in the production of a qualified film
 19 where the property constituting such qualified production costs was
 20 used, and the services constituting such qualified production costs were
 21 performed in any of the counties or areas specified in this paragraph in
 22 connection with a qualified film with a minimum budget of five hundred

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00280-01-5

 S. 271 2

 1 thousand dollars where the majority of principal photography shooting
 2 days in the production of such film were shot in any of the counties or
 3 areas specified in this paragraph. Provided, however, that the aggregate
 4 total eligible qualified production costs constituting wages, salaries
 5 or other compensation, for writers, directors, composers, producers, and
 6 performers shall not exceed forty percent of the aggregate sum total of
 7 all other qualified production costs. For purposes of the credit, the
 8 services must be performed and the property must be used in one or more
 9 of the following counties or areas: Albany, Allegany, Broome, Cattarau-
 10 gus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland,
 11 Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene,
 12 Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Mont-
 13 gomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego,
 14 Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler,
 15 Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster,
 16 Warren, Washington, Wayne, Wyoming, [or] Yates, or any area in the coun-
 17 ties of Rockland or Westchester which is not located in the film zone as
 18 defined in paragraph eleven of subdivision (b) of this section.
 19 § 2. Subdivision (b) of section 24 of the tax law is amended by adding
 20 a new