Defines film zone; excludes the film zone from the additional empire state film production credit.
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.
Income tax credit; film; certain qualified productions that are shot in certain rural counties; provide additional credit
Regards film and theater production tax credits
Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.
Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.
In entertainment production tax credit, further providing for credit for qualified film production expenses and for penalty.
Repeals the Empire state film production credit and the Empire state film post production credit.
Repeals the Empire state film production credit and the Empire state film post production credit.
Repeals the Empire state film production credit and the Empire state film post production credit.