NY State Senate Bill 2025-S6751

Senate Bill S6751

2025-2026 Legislative Session

Excludes a production using artificial intelligence or autonomous vehicles in a manner which results in the displacement of employees from the definition of qualified film

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Current 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 21, 2025	referred to investigations and government operations

co-Sponsors

2025-S6751 (ACTIVE) - Details

See Assembly Version of this Bill:: A6180
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §24, Tax L
Versions Introduced in 2023-2024 Legislative Session:: S7422, A7634

2025-S6751 (ACTIVE) - Summary

Excludes a production using 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.

2025-S6751 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6751

SPONSOR: WEBB
 
TITLE OF BILL:

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

 
PURPOSE:

Prohibits applicants of the empire state film production credit from
using artificial intelligence that would displace any natural person in
their productions

 
SUMMARY OF PROVISIONS:

  Section  one  amends paragraph 3 of subdivision b of section 24 of the
tax law that adds a new exclusion to the definition a  "Qualified  Film"
within the empire state film production tax credit. Any productions that

use  artificial  intelligence  or  autonomous vehicles in a manner which
results in the displacement of employees whose  salaries  are  qualified
expenses,  unless  the  replacement is permitted by a current collective
bargaining agreement in  force  covering  such  employees  will  not  be
considered a qualified film.

  Section 2 is the effective date.

 
JUSTIFICATION:

First  enacted  in  2004,  this  tax credit was created as a part of the
State's Economic Development efforts to  increase  film  and  television
production  and post production across New York State. This incentive is
a jobs creation program, intended to create  well  paying  middle  class
jobs with good benefits. To that end, a report on the economic impact of
this  incentive  indicates the growth in employment in the film industry
has grown by 54% since  the  tax  credit's  inception,  supporting  over
59,000 direct jobs in New York State.

New  York State is unique among the states with a strong union tradition
dating back to the original labor movements created in the wake  of  the
excesses  of  powerful  corporate  interests  during the Gilded Era. The
original pioneers for workers rights fought to protect workers from  the
dangers generated by new industrial machines at that time and would work
to  protect  modern film and television workers from the infringement of
their creative and intellectual properties created by artificial  intel-
ligence generated products.

Given  the  robust  changes  in  this tax credit in the recently adopted
budget, and, in consideration of New York's storied history in the union
movement, it makes sense that taxpayer dollars continue to  be  used  to
generate employment and not as an incentive to utilize artificial intel-
ligence to replace workers.

This  bill  aims  to  protect the very workers that support the film and
television industry through the prohibition  of  displacing  workers  in
favor  of  artificial  intelligence  or  autonomous vehicles. There is a
place for artificial intelligence and technology, but the film tax cred-
it should not be used to replace the talented, specialized and  creative
artists and workers in the film and television community.

 
LEGISLATIVE HISTORY:

03/27/24  AMEND  (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPER-
ATIONS

03/27/24 PRINT NUMBER 7422B

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
Immediately.

2025-S6751 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6751
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 21, 2025
                                ___________
 
 Introduced  by  Sens.  WEBB,  COMRIE,  RAMOS,  SALAZAR -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Investigations and Government Operations
 
 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

 S. 6751                             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.

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Senate Bill S6751

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Sponsored By

Lea Webb