Senate Bill S4554A

2015-2016 Legislative Session

Authorizes documentary films for inclusion in the empire state film production tax credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2015-S4554 - Details

See Assembly Version of this Bill:
A671
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8926
2013-2014: A1578
2017-2018: S2852, A2042
2019-2020: S4869, A2136
2021-2022: S5226
2023-2024: S6840

2015-S4554 - Summary

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

2015-S4554 - Sponsor Memo

2015-S4554 - Bill Text download pdf 

                            
                    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:

  Section 1. Paragraph 3 of subdivision (b) of section  24  of  the  tax
law,  as added by section 1 of part B of chapter 59 of the laws of 2013,
is amended to read as follows:
  (3) "Qualified film" means a  feature-length  film,  television  film,
relocated  television  production,  DOCUMENTARY  FILM,  television pilot
and/or each episode of a television series, regardless of the medium  by
means of which the film, pilot or episode is created or conveyed. "Qual-
ified  film" shall not include (i) a [documentary film,] news or current
affairs program, interview or talk  program,  "how-to"  (i.e.,  instruc-
tional)  film  or program, film or program consisting primarily of stock
footage, sporting event or sporting program, game show, award  ceremony,
film or program intended primarily for industrial, corporate or institu-
tional  end-users,  fundraising  film  or  program, daytime drama (i.e.,
daytime "soap opera"), commercials, music videos or  "reality"  program,
or  (ii)  a production for which records are required under section 2257
of title 18, United States code, to be maintained with  respect  to  any
performer  in  such  production  (reporting  of  books, films, etc. with
respect to sexually explicit conduct).
  S 2. This act shall take effect immediately and shall apply to taxable
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

2015-S4554A (ACTIVE) - Details

See Assembly Version of this Bill:
A671
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8926
2013-2014: A1578
2017-2018: S2852, A2042
2019-2020: S4869, A2136
2021-2022: S5226
2023-2024: S6840

2015-S4554A (ACTIVE) - Summary

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

2015-S4554A (ACTIVE) - Sponsor Memo

2015-S4554A (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4554--A

                       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 -- 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:

  Section  1.  Paragraph  3  of subdivision (b) of section 24 of the tax
law, as amended by section 1 of part B of chapter  59  of  the  laws  of
2013, is amended to read as follows:
  (3)  "Qualified  film"  means  a feature-length film, television film,
relocated television  production,  DOCUMENTARY  FILM,  television  pilot
and/or  each episode of a television series, regardless of the medium by
means of which the film, pilot or episode is created or conveyed. "Qual-
ified film" shall not include (i) a [documentary film,] news or  current
affairs  program,  interview  or  talk program, "how-to" (i.e., instruc-
tional) film or program, film or program consisting primarily  of  stock
footage,  sporting event or sporting program, game show, award ceremony,
film or program intended primarily for industrial, corporate or institu-
tional end-users, fundraising film  or  program,  daytime  drama  (i.e.,
daytime  "soap  opera"), commercials, music videos or "reality" program,
or (ii) a production for which records are required under  section  2257
of  title  18,  United States code, to be maintained with respect to any
performer in such production  (reporting  of  books,  films,  etc.  with
respect to sexually explicit conduct).
  S 2. This act shall take effect immediately and shall apply to taxable
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

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