Bill Text: NY S04869 | 2019-2020 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-03-28 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04869 Detail]

Download: New_York-2019-S04869-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 28, 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  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  amended  by  section  1 of part B of chapter 59 of the laws of
     3  2013, is amended to read as follows:
     4    (3) "Qualified film" means a  feature-length  film,  television  film,
     5  relocated  television  production,  documentary  film,  television pilot
     6  and/or each episode of a television series, regardless of the medium  by
     7  means of which the film, pilot or episode is created or conveyed. "Qual-
     8  ified  film" shall not include (i) a [documentary film,] news or current
     9  affairs program, interview or talk  program,  "how-to"  (i.e.,  instruc-
    10  tional)  film  or program, film or program consisting primarily of stock
    11  footage, sporting event or sporting program, game show, award  ceremony,
    12  film or program intended primarily for industrial, corporate or institu-
    13  tional  end-users,  fundraising  film  or  program, daytime drama (i.e.,
    14  daytime "soap opera"), commercials, music videos or  "reality"  program,
    15  or  (ii)  a production for which records are required under section 2257
    16  of title 18, United States code, to be maintained with  respect  to  any
    17  performer  in  such  production  (reporting  of  books, films, etc. with
    18  respect to sexually explicit conduct).
    19    § 2. This act shall take effect immediately and shall apply to taxable
    20  years beginning on or after January 1, 2019.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.