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S05314 Summary:

BILL NOS05314
 
SAME ASSAME AS A06857-A
 
SPONSORGOLDEN
 
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."
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