Bill Text: NY S04554 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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 - Dead) 2016-01-27 - PRINT NUMBER 4554A [S04554 Detail]

Download: New_York-2015-S04554-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4554
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    March 27, 2015
                                      ___________
       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 added by section 1 of part B of chapter 59 of the laws of 2013,
    3  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    S 2. This act shall take effect immediately and shall apply to taxable
   20  years beginning on or after January 1, 2015.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01146-01-5