STATE OF NEW YORK
________________________________________________________________________
271
2025-2026 Regular Sessions
IN SENATE(Prefiled)
January 8, 2025
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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 paragraph 11 to read as follows:
21 (11) "Film zone" shall mean an area within a twenty-five mile radius
22 of Columbus Circle in the borough of Manhattan.
23 § 3. This act shall take effect immediately.
