Requires third-party verification of an application to receive the Empire State film production credit and the Empire State film post production credit by approved certified public accountants.
Relates to the claiming of credits under the empire state film production credit; provides for the application of certain provisions of the tax law related to the empire state film production credit and the empire state film post-production credit.
Relates to the claiming of credits under the empire state film production credit; provides for the application of certain provisions of the tax law related to the empire state film production credit and the empire state film post-production credit.