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S05314 Summary:
| BILL NO | S05314 |
| SAME AS | SAME AS A06857-A |
| SPONSOR | GOLDEN |
| COSPNSR | |
| MLTSPNSR | |
| Amd S31, Tax L | |
| Relates to eligibility for the empire state film post production credit; provides for eligibility for the credit if expenditures meet or exceed seventy-five percent of qualified expenditures, including picture and sound post production costs, music and visual effects; defines "picture and sound post production," "music," and "visual effects." | |