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.

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7634--B
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2023
                                ___________
 
 Introduced  by M. of A. MEEKS, SANTABARBARA, MAMDANI, JACKSON, ANDERSON,
   ZACCARO, GIBBS, CLARK, ARDILA, SOLAGES, CUNNINGHAM --  read  once  and
   referred  to  the Committee on Ways and Means -- committee discharged,
   bill amended, ordered reprinted as amended  and  recommitted  to  said
   committee -- recommitted to the Committee on Ways and Means in accord-
   ance  with  Assembly  Rule  3,  sec.  2  -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 AN ACT to amend the tax law, in relation to excluding a production which
   uses  artificial intelligence or autonomous vehicles 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,

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11610-09-4
              

 A. 7634--B                          2
 
 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"),
 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  OR
 AUTONOMOUS  VEHICLES  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  EMPLOYEES;  OR  (IV)  other  than a relocated television
 production, a television series commonly known as variety entertainment,
 variety sketch and variety 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 performances, dancing, cooking, crafts, pranks, stunts,
 and games and which may be further defined in regulations of the commis-
 sioner of economic development. 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  condi-
 tionally  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 principal 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.