STATE OF NEW YORK
________________________________________________________________________
2042
2017-2018 Regular Sessions
IN ASSEMBLY
January 17, 2017
___________
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 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 1 of part B of chapter 59 of the laws of
3 2013, 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
6 and/or each episode of a television series, regardless of the medium by
7 means of which the film, pilot or episode is created or conveyed. "Qual-
8 ified film" shall not include (i) a [documentary film,] news or current
9 affairs program, interview or talk program, "how-to" (i.e., instruc-
10 tional) film or program, film or program consisting primarily of stock
11 footage, sporting event or sporting program, game show, award ceremony,
12 film or program intended primarily for industrial, corporate or institu-
13 tional end-users, fundraising film or program, daytime drama (i.e.,
14 daytime "soap opera"), commercials, music videos or "reality" program,
15 or (ii) a production for which records are required under section 2257
16 of title 18, United States code, to be maintained with respect to any
17 performer in such production (reporting of books, films, etc. with
18 respect to sexually explicit conduct).
19 § 2. This act shall take effect immediately and shall apply to taxable
20 years beginning on or after January 1, 2017.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03402-01-7
