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

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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-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         4554--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                     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 -- recommitted to the Committee on Investigations  and
          Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted to said committee
        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, 2016.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01146-02-6