Senate Bill S4999

Vetoed By Governor
2017-2018 Legislative Session

Provides a television writers' and directors' fees and salaries credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - Vetoed by Governor


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

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Bill Amendments

2017-S4999 - Details

Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L

2017-S4999 - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

2017-S4999 - Sponsor Memo

2017-S4999 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4999
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2017
                                ___________
 
 Introduced by Sen. ALCANTARA -- 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 eligibility for the empire
   state film production credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Legislative intent. The Legislature hereby recognizes that
 providing tax incentive to enhance diversity in the ranks of  television
 writers  and  directors  will  also enhance the diversity of stories and
 casts.
   § 2. Paragraph 1 of subdivision (a) of section 24 of the tax  law,  as
 amended  by  section  3  of part Q of chapter 57 of the laws of 2010, is
 amended to read as follows:
   (1) Allowance  of  credit.  A  taxpayer  which  is  a  qualified  film
 production  company, or a qualified independent film production company,
 or which is a sole proprietor of or a member of a partnership which is a
 qualified film  production  company  or  a  qualified  independent  film
 production company, and which is subject to tax under articles nine-A or
 twenty-two  of this chapter, shall be allowed a credit against such tax,
 pursuant to the provisions referenced in subdivision [(c)] (E)  of  this
 section, to be computed as [hereinafter] provided IN THIS SECTION.
   §  3.  Paragraph 2 of subdivision (b) of section 24 of the tax law, as
 added by section 1 of part P of chapter 60  of  the  laws  of  2004,  is
 amended  and  four  new paragraphs 9, 10, 11 and 12 are added to read as
 follows:
   (2) "Production costs" means any costs for tangible property used  and
 services performed directly and predominantly in the production (includ-
 ing   pre-production   and   post   production)  of  a  qualified  film.
 "Production costs" shall not include [(i) costs for a story,  script  or
 scenario  to be used for a qualified film and (ii)] wages or salaries or

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

2017-S4999A - Details

Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L

2017-S4999A - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

2017-S4999A - Sponsor Memo

2017-S4999A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4999--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2017
                                ___________
 
 Introduced by Sen. ALCANTARA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment   Operations  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to eligibility for  the  empire
   state film production credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Legislative intent. The Legislature hereby recognizes  that
 providing  tax incentive to enhance diversity in the ranks of television
 writers and directors will also enhance the  diversity  of  stories  and
 casts.
   §  2.  Paragraph 1 of subdivision (a) of section 24 of the tax law, as
 amended by section 3 of part Q of chapter 57 of the  laws  of  2010,  is
 amended to read as follows:
   (1)  Allowance  of  credit.  A  taxpayer  which  is  a  qualified film
 production company, or a qualified independent film production  company,
 or which is a sole proprietor of or a member of a partnership which is a
 qualified  film  production  company  or  a  qualified  independent film
 production company, and which is subject to tax under articles nine-A or
 twenty-two of this chapter, shall be allowed a credit against such  tax,
 pursuant  to  the provisions referenced in subdivision [(c)] (E) of this
 section, to be computed as [hereinafter] provided IN THIS SECTION.
   § 3. Paragraph 2 of subdivision (b) of section 24 of the tax  law,  as
 added  by  section  1  of  part  P of chapter 60 of the laws of 2004, is
 amended and four new paragraphs 9, 10, 11 and 12 are added  to  read  as
 follows:
   (2)  "Production costs" means any costs for tangible property used and
 services performed directly and predominantly in the production (includ-
 ing  pre-production  and  post  production)   of   a   qualified   film.
 "Production  costs"  shall not include [(i) costs for a story, script or

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

2017-S4999B - Details

Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L

2017-S4999B - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

2017-S4999B - Sponsor Memo

2017-S4999B - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4999--B
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2017
                                ___________
 
 Introduced by Sen. ALCANTARA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment   Operations  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said  committee  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to amend the tax law, in relation to eligibility for the empire
   state film production credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Legislative intent. The Legislature hereby recognizes that
 providing tax incentives to enhance diversity in the ranks of television
 writers and directors will also enhance the  diversity  of  stories  and
 casts.
   §  2.  Paragraph 1 of subdivision (a) of section 24 of the tax law, as
 amended by section 3 of part Q of chapter 57 of the  laws  of  2010,  is
 amended to read as follows:
   (1)  Allowance  of  credit.  A  taxpayer  which  is  a  qualified film
 production company, or a qualified independent film production  company,
 or which is a sole proprietor of or a member of a partnership which is a
 qualified  film  production  company  or  a  qualified  independent film
 production company, and which is subject to tax under articles nine-A or
 twenty-two of this chapter, shall be allowed a credit against such  tax,
 pursuant  to  the provisions referenced in subdivision [(c)] (E) of this
 section, to be computed as [hereinafter] provided IN THIS SECTION.
   § 3. Paragraph 2 of subdivision (b) of section 24 of the tax  law,  as
 added  by  section  1  of  part  P of chapter 60 of the laws of 2004, is
 amended and four new paragraphs 9, 10, 11 and 12 are added  to  read  as
 follows:
   (2)  "Production costs" means any costs for tangible property used and
 services performed directly and predominantly in the production (includ-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

2017-S4999C - Details

Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L

2017-S4999C - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

2017-S4999C - Sponsor Memo

2017-S4999C - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4999--C
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2017
                                ___________
 
 Introduced  by  Sens.  ALCANTARA,  ADDABBO,  CARLUCCI  -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Investigations and Government Operations -- committee discharged, bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee --  committee  discharged,  bill  amended,  ordered  reprinted  as
   amended  and  recommitted  to  said committee -- committee discharged,
   bill amended, ordered reprinted as amended  and  recommitted  to  said
   committee
 
 AN  ACT  to  amend the tax law, in relation to a television writers' and
   directors' fees and salaries credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section 24-b to read
 as follows:
   §  24-B.  TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES CREDIT.
 (A)(1) A TAXPAYER WHICH IS A QUALIFIED FILM  PRODUCTION  COMPANY,  OR  A
 QUALIFIED  INDEPENDENT  FILM  PRODUCTION  COMPANY,  OR  WHICH  IS A SOLE
 PROPRIETOR OF OR A MEMBER OF A PARTNERSHIP WHICH  IS  A  QUALIFIED  FILM
 PRODUCTION  COMPANY  OR A QUALIFIED INDEPENDENT FILM PRODUCTION COMPANY,
 AND WHICH IS SUBJECT TO TAX UNDER ARTICLES NINE-A OR TWENTY-TWO OF  THIS
 CHAPTER,  SHALL  BE  ALLOWED  A CREDIT AGAINST SUCH TAX, PURSUANT TO THE
 PROVISIONS REFERENCED IN SUBDIVISION (D) OF THIS SECTION, TO BE COMPUTED
 AS HEREINAFTER PROVIDED.
   (2) NO QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND  SALARIES
 USED  BY  A TAXPAYER EITHER AS THE BASIS FOR THE ALLOWANCE OF THE CREDIT
 PROVIDED FOR PURSUANT TO THIS SECTION OR USED IN THE CALCULATION OF  THE
 CREDIT  PROVIDED PURSUANT TO THIS SECTION SHALL BE USED BY SUCH TAXPAYER
 TO CLAIM ANY OTHER CREDIT ALLOWED PURSUANT TO THIS CHAPTER.
   (B) DEFINITIONS. AS USED IN THIS SECTION, THE  FOLLOWING  TERMS  SHALL
 HAVE THE FOLLOWING MEANINGS:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10426-05-7
              

co-Sponsors

2017-S4999D (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §24, Tax L

2017-S4999D (ACTIVE) - Summary

Provides a television writers' and directors' fees and salaries credit; to be eligible the writer or director is a minority group member, or a woman, and provided, further, that any writer or director who is a profit participant in the qualified production shall not be eligible.

2017-S4999D (ACTIVE) - Sponsor Memo

2017-S4999D (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4999--D
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2017
                                ___________
 
 Introduced by Sens. ALCANTARA, ADDABBO, CARLUCCI, HAMILTON -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on  Investigations  and Government Operations -- committee discharged,
   bill amended, ordered reprinted as amended  and  recommitted  to  said
   committee  -- committee discharged, bill amended, ordered reprinted as
   amended and recommitted to said  committee  --  committee  discharged,
   bill  amended,  ordered  reprinted  as amended and recommitted to said
   committee -- committee discharged, bill amended, ordered reprinted  as
   amended and recommitted to said committee
 
 AN  ACT  to  amend the tax law, in relation to a television writers' and
   directors' fees and salaries credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section 24-b to read
 as follows:
   §  24-B.  TELEVISION WRITERS' AND DIRECTORS' FEES AND SALARIES CREDIT.
 (A)(1) A TAXPAYER WHICH IS A QUALIFIED FILM  PRODUCTION  COMPANY,  OR  A
 QUALIFIED  INDEPENDENT  FILM  PRODUCTION  COMPANY,  OR  WHICH  IS A SOLE
 PROPRIETOR OF OR A MEMBER OF A PARTNERSHIP WHICH  IS  A  QUALIFIED  FILM
 PRODUCTION  COMPANY  OR A QUALIFIED INDEPENDENT FILM PRODUCTION COMPANY,
 AND WHICH IS SUBJECT TO TAX UNDER ARTICLES NINE-A OR TWENTY-TWO OF  THIS
 CHAPTER,  SHALL  BE  ALLOWED  A CREDIT AGAINST SUCH TAX, PURSUANT TO THE
 PROVISIONS REFERENCED IN SUBDIVISION (D) OF THIS SECTION, TO BE COMPUTED
 AS HEREINAFTER PROVIDED.
   (2) NO QUALIFIED TELEVISION WRITERS' AND DIRECTORS' FEES AND  SALARIES
 USED  BY  A TAXPAYER EITHER AS THE BASIS FOR THE ALLOWANCE OF THE CREDIT
 PROVIDED FOR PURSUANT TO THIS SECTION OR USED IN THE CALCULATION OF  THE
 CREDIT  PROVIDED PURSUANT TO THIS SECTION SHALL BE USED BY SUCH TAXPAYER
 TO CLAIM ANY OTHER CREDIT ALLOWED PURSUANT TO THIS CHAPTER.
   (B) DEFINITIONS. AS USED IN THIS SECTION, THE  FOLLOWING  TERMS  SHALL
 HAVE THE FOLLOWING MEANINGS:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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