S 4305: Authorizes documentary films to be qualified films for inclusion in the empire state film production tax credit.

  
  STATE OF NEW YORK ________________________________________________________________________ 4305 2025-2026 Regular Sessions  IN SENATE February 4, 2025 ___________ 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 9-a of part D of chapter 59 of the laws of 3 2023, 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 or 6 television series, regardless of the medium by means of which the film, 7 pilot or series is created or conveyed. For the purposes of the credit 8 provided by this section only, a "qualified film" whose majority of 9 principal photography shooting days in the production of the qualified 10 film are shot in Westchester, Rockland, Nassau, or Suffolk county or any 11 of the five New York City boroughs shall have a minimum budget of one 12 million dollars. A "qualified film", whose majority of principal photog- 13 raphy shooting days in the production of the qualified film are shot in 14 any other county of the state than those listed in the preceding 15 sentence shall have a minimum budget of two hundred fifty thousand 16 dollars. "Qualified film" shall not include: (i) a documentary film, 17 news or current affairs program, interview or talk program, "how-to" 18 (i.e., instructional) film or program, film or program consisting prima- 19 rily of stock footage, sporting event or sporting program, game show, 20 award ceremony, film or program intended primarily for industrial, 21 corporate or institutional end-users, fundraising film or program, 22 daytime drama (i.e., daytime "soap opera"), commercials, music videos or 23 "reality" program; (ii) a production for which records are required 24 under section 2257 of title 18, United States code, to be maintained EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08288-01-5 
 S. 4305 2 1 with respect to any performer in such production (reporting of books, 2 films, etc. with respect to sexually explicit conduct); or (iii) other 3 than a relocated television production, a television series commonly 4 known as variety entertainment, variety sketch and variety talk, i.e., a 5 program with components of improvisational or scripted content (mono- 6 logues, sketches, interviews), either exclusively or in combination with 7 other entertainment elements such as musical performances, dancing, 8 cooking, crafts, pranks, stunts, and games and which may be further 9 defined in regulations of the commissioner of economic development. 10 However, a qualified film shall include a television series as described 11 in subparagraph (iii) of this paragraph only if an application for such 12 series has been deemed conditionally eligible for the tax credit under 13 this section prior to April first, two thousand twenty, such series 14 remains in continuous production for each season, and an annual applica- 15 tion for each season of such series is continually submitted for such 16 series after April first, two thousand twenty. A series that changes 17 either or both the title of the series or the principal cast prior to 18 March thirty-first, two thousand twenty-three, shall be considered to 19 remain in continuous production for each season, provided the series 20 films at the same location as prior seasons, is produced by the same 21 entity, and retains at least eighty percent of the staff from the prior 22 season. 23 § 2. This act shall take effect immediately and shall apply to taxable 24 years beginning on or after January 1, 2023.