S04227 Summary:

Amd 24, add 24-b, Tax L
Includes writer salaries and fees within production costs eligible for the empire state film production credit; defines "writer" as a person employed or retained to write or revise scripts, screenplays, teleplays, dialogue, sketches, routines or narrations.
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S04227 Actions:

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S04227 Committee Votes:

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S04227 Floor Votes:

There are no votes for this bill in this legislative session.
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S04227 Text:

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                      March 5, 2019
        Introduced  by  Sen.  PARKER -- 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 eligibility for  the  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 2 of subdivision (b) of section  24  of  the  tax
     2  law,  as added by section 1 of part P of chapter 60 of the laws of 2004,
     3  is amended to read as follows:
     4    (2) "Production costs" means any costs for tangible property used  and
     5  services performed directly and predominantly in the production (includ-
     6  ing   pre-production   and   post   production)  of  a  qualified  film.
     7  "Production costs" shall not include [(i) costs for a story,  script  or
     8  scenario  to be used for a qualified film and (ii)] wages or salaries or
     9  other compensation for writers, directors,  including  music  directors,
    10  producers  and performers (other than background actors with no scripted
    11  lines). Writers' fees and salaries shall be  eligible  production  costs
    12  subject  to the provisions of subdivision (c) of this section; provided,
    13  however, that fees that are  based  on  deferred,  leveraged  or  profit
    14  participation  costs,  or  are in excess of those otherwise permitted by
    15  subdivision (c) of this section shall not be eligible production  costs.
    16  "Production  costs"  generally  include  technical  and  crew production
    17  costs, such as expenditures for film production facilities, or any  part
    18  thereof, props, makeup, wardrobe, film processing, camera, sound record-
    19  ing, set construction, lighting, shooting, editing and meals.
    20    § 2. Subdivision (b) of section 24 of the tax law is amended by adding
    21  a new paragraph 9 to read as follows:
    22    (9)  "Writer"  means  a writer employed or retained to write or revise
    23  scripts,  screenplays,  teleplays,  dialogue,  sketches,   routines   or
    24  narrations.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 4227                             2
     1    §  3.  Subdivisions  (c), (d) and (e) of section 24 of the tax law are
     2  relettered subdivisions (e), (f) and (g) and two  new  subdivisions  (c)
     3  and (d) are added to read as follows:
     4    (c)  For  a  feature  film  or television production writers' fees and
     5  salaries shall be eligible costs; provided, however,  such  costs  shall
     6  not  exceed  fifty  thousand  dollars  per  writer  per  qualified film.
     7  Provided, further, that notwithstanding  any  other  provision  of  this
     8  section,  a writer's services shall be eligible for the credit up to the
     9  maximum amounts of this subdivision if such writer is subject  to  taxa-
    10  tion by this state.
    11    (d) The state annually will disburse no more than five million dollars
    12  in tax credits for production costs for writers fees and salaries pursu-
    13  ant  to  this section. Such credits shall only be available from credits
    14  allowed for production costs as defined and governed by this section.
    15    § 4. The tax law is amended by adding a new section 24-b  to  read  as
    16  follows:
    17    § 24-b. Diversity in hiring for writers. Where more than three writers
    18  are to be hired or retained for service on an eligible production, cred-
    19  its  for writer costs authorized pursuant to section twenty-four of this
    20  article shall only be granted where at least one such writer is a minor-
    21  ity group member, as defined  by  subdivision  eight  of  section  three
    22  hundred ten of the executive law, or a woman.
    23    § 5. This act shall take effect April 1, 2020.
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