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S05314 Summary:
BILL NO | S05314 |
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SAME AS | SAME AS A06857-A |
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SPONSOR | GOLDEN |
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COSPNSR | |
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MLTSPNSR | |
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Amd S31, Tax L | |
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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." |