New York S 4305: Relates to the approval of certain public authorities contracts by the state comptroller

Bill Text

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S04305 Summary:

BILL NOS04305 

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SAME ASNo Same As

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SPONSORPARKER

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COSPNSR

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MLTSPNSR

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Amd §24, Tax L

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Authorizes documentary films to be qualified films for inclusion in the empire state film production tax credit.

Go to top S04305 Actions:

BILL NOS04305 

&nbsp

02/04/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS04305 Committee&nbspVotes:

Go to topS04305 Floor&nbspVotes:

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

Go to topS04305 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4305

 2025-2026 Regular Sessions

 IN SENATE

 February 4, 2025
 ___________

 Introduced by Sen. PARKER -- 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 empire state film
 production tax credit

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

 1 Section 1. Paragraph 3 of subdivision (b) of section 24 of the tax
 2 law, as amended by section 9-a of part D of chapter 59 of the laws of
 3 2023, is amended to read as follows:
 4 (3) "Qualified film" means a feature-length film, television film,
 5 relocated television production, documentary film, television pilot or
 6 television series, regardless of the medium by means of which the film,
 7 pilot or series is created or conveyed. For the purposes of the credit
 8 provided by this section only, a "qualified film" whose majority of
 9 principal photography shooting days in the production of the qualified
 10 film are shot in Westchester, Rockland, Nassau, or Suffolk county or any
 11 of the five New York City boroughs shall have a minimum budget of one
 12 million dollars. A "qualified film", whose majority of principal photog-
 13 raphy shooting days in the production of the qualified film are shot in
 14 any other county of the state than those listed in the preceding
 15 sentence shall have a minimum budget of two hundred fifty thousand
 16 dollars. "Qualified film" shall not include: (i) a documentary film,
 17 news or current affairs program, interview or talk program, "how-to"
 18 (i.e., instructional) film or program, film or program consisting prima-
 19 rily of stock footage, sporting event or sporting program, game show,
 20 award ceremony, film or program intended primarily for industrial,
 21 corporate or institutional end-users, fundraising film or program,
 22 daytime drama (i.e., daytime "soap opera"), commercials, music videos or
 23 "reality" program; (ii) a production for which records are required
 24 under section 2257 of title 18, United States code, to be maintained

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08288-01-5

 S. 4305 2

 1 with respect to any performer in such production (reporting of books,
 2 films, etc. with respect to sexually explicit conduct); or (iii) other
 3 than a relocated television production, a television series commonly
 4 known as variety entertainment, variety sketch and variety talk, i.e., a
 5 program with components of improvisational or scripted content (mono-
 6 logues, sketches, interviews), either exclusively or in combination with
 7 other entertainment elements such as musical performances, dancing,
 8 cooking, crafts, pranks, stunts, and games and which may be further
 9 defined in regulations of the commissioner of economic development.
 10 However, a qualified film shall include a television series as described
 11 in subparagraph (iii) of this paragraph only if an application for such
 12 series has been deemed conditionally eligible for the tax credit under
 13 this section prior to April first, two thousand twenty, such series
 14 remains in continuous production for each season, and an annual applica-
 15 tion for each season of such series is continually submitted for such
 16 series after April first, two thousand twenty. A series that changes
 17 either or both the title of the series or the principal cast prior to
 18 March thirty-first, two thousand twenty-three, shall be considered to
 19 remain in continuous prod