S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6180
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 26, 2025
                                ___________
 
 Introduced  by M. of A. MEEKS, SANTABARBARA, MAMDANI, JACKSON, ANDERSON,
   ZACCARO, GIBBS, CLARK, CUNNINGHAM, ROSENTHAL, BRONSON -- read once and
   referred to the Committee on Ways and Means
 
 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,
 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.
                                                            LBD06858-01-5
              

 A. 6180                             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  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.