S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7634
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2023
                                ___________
 
 Introduced  by M. of A. MEEKS -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to  prohibiting  applicants  of
   the empire state film production credit from using artificial intelli-
   gence that would displace any natural person in their productions

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 4 of subdivision (a) of section 24 of the tax law
 is amended by adding a new subparagraph (iii) to read as follows:
   (III)(A) ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, A QUALI-
 FIED FILM PRODUCTION COMPANY OR QUALIFIED  INDEPENDENT  FILM  PRODUCTION
 COMPANY THAT HAS APPLIED FOR CREDIT UNDER THE PROVISIONS OF THIS SECTION
 SHALL, AS A CONDITION FOR THE GRANTING OF THE CREDIT, BE PROHIBITED FROM
 USING SYNTHETIC MEDIA IN ANY COMPONENT OF PRODUCTION THAT WOULD DISPLACE
 ANY NATURAL PERSON IN SUCH PRODUCTION.
   (B) FOR THE PURPOSES OF THIS SUBPARAGRAPH, "SYNTHETIC MEDIA" MEANS ANY
 FORM  OF  MEDIA INCLUDING TEXT, IMAGE, VIDEO OR SOUND FULLY OR PARTIALLY
 CREATED OR MODIFIED THROUGH THE USE  OF  ARTIFICIAL  INTELLIGENCE  ALGO-
 RITHMS.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11610-01-3



              

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7634--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2023
                                ___________
 
 Introduced  by M. of A. MEEKS -- read once and referred to the Committee
   on Ways and Means  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to excluding a production which
   uses  artificial  intelligence  in  a  manner  which  results  in  the
   displacement of employees whose salaries are qualified  expenses  from
   the  definition of qualified film for the purposes of 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.  Paragraph  3  of subdivision (b) of section 24 of the tax
 law, as amended by section 9-a of part D of chapter 59 of  the  laws  of
 2023, is amended to read as follows:
   (3)  "Qualified  film"  means  a feature-length film, television film,
 relocated television production, television pilot or television  series,
 regardless  of the medium by means of which the film, pilot or series is
 created or conveyed. For the purposes of the  credit  provided  by  this
 section only, a "qualified film" whose majority of principal photography
 shooting  days in the production of the qualified film are shot in West-
 chester, Rockland, Nassau, or Suffolk county or any of the five New York
 City boroughs shall have a minimum budget  of  one  million  dollars.  A
 "qualified  film", whose majority of principal photography shooting days
 in the production of the qualified film are shot in any other county  of
 the state than those listed in the preceding sentence shall have a mini-
 mum budget of two hundred fifty thousand dollars. "Qualified film" shall
 not  include:  (i)  a documentary film, news or current affairs program,
 interview or  talk  program,  "how-to"  (i.e.,  instructional)  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 institutional end-users,
 fundraising film or program, daytime drama (i.e., daytime "soap opera"),
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11610-05-3
              

 A. 7634--A                          2
 
 commercials, music videos or "reality" program; (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); [or] (iii) A PRODUCTION WHICH USES ARTIFICIAL INTELLIGENCE  IN
 A  MANNER  WHICH RESULTS IN THE DISPLACEMENT OF EMPLOYEES WHOSE SALARIES
 ARE QUALIFIED EXPENSES,  UNLESS  SUCH  REPLACEMENT  IS  PERMITTED  BY  A
 CURRENT  COLLECTIVE  BARGAINING AGREEMENT IN FORCE COVERING SUCH EMPLOY-
 EES; OR (IV) other than a relocated television production, a  television
 series commonly known as variety entertainment, variety sketch and vari-
 ety talk, i.e., a program with components of improvisational or scripted
 content  (monologues,  sketches,  interviews),  either exclusively or in
 combination with other entertainment elements such as  musical  perform-
 ances, dancing, cooking, crafts, pranks, stunts, and games and which may
 be further defined in regulations of the commissioner of economic devel-
 opment.  However,  a qualified film shall include a television series as
 described in subparagraph [(iii)] (IV) of  this  paragraph  only  if  an
 application  for  such series has been deemed conditionally eligible for
 the tax credit under this section prior to  April  first,  two  thousand
 twenty,  such  series  remains in continuous production for each season,
 and an annual application for each season of such series is  continually
 submitted  for  such  series  after  April first, two thousand twenty. A
 series that changes either or both the title of the series or the  prin-
 cipal cast prior to March thirty-first, two thousand twenty-three, shall
 be  considered  to  remain  in  continuous  production  for each season,
 provided the series films at the same  location  as  prior  seasons,  is
 produced  by the same entity, and retains at least eighty percent of the
 staff from the prior season.
   § 2. This act shall take effect immediately.