Bill Text: NY A08926 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes documentary films for inclusion in the empire state film production tax credit.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A08926 Detail]

Download: New_York-2011-A08926-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8926
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 4, 2012
                                      ___________
       Introduced by M. of A. LENTOL -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to  amend  the  tax  law,  in relation to the empire state film
         production tax credit
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Paragraph  3  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    (3)  "Qualified  film"  means  a feature-length film, television film,
    5  DOCUMENTARY FILM, television pilot and/or each episode of  a  television
    6  series,  regardless  of  the medium by means of which the film, pilot or
    7  episode is created or conveyed. "Qualified film" shall not include (i) a
    8  [documentary film,] news or current affairs program, interview  or  talk
    9  program, "how-to" (i.e., instructional) film or program, film or program
   10  consisting  primarily  of  stock  footage,  sporting  event  or sporting
   11  program, game show, award ceremony, film or program  intended  primarily
   12  for  industrial,  corporate or institutional end-users, fundraising film
   13  or program, daytime drama (i.e.,  daytime  "soap  opera"),  commercials,
   14  music  videos  or  "reality"  program,  or  (ii)  a production for which
   15  records are required under section 2257 of title 18, United States code,
   16  to be maintained with  respect  to  any  performer  in  such  production
   17  (reporting  of  books,  films,  etc.  with  respect to sexually explicit
   18  conduct).
   19    S 2. This act shall take effect immediately and shall apply to taxable
   20  years beginning on or after January 1, 2012.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD13882-01-2