Includes writer salaries and fees within production costs eligible for the empire state film production credit; defines "writer" as a person employed or retained to write or revise scripts, screenplays, teleplays, dialogue, sketches, routines or narrations.
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.
Revises film and digital media content production tax credit program to include requirement for production of domestic original music and musical scores.
Revises film and digital media content production tax credit program to include requirement for production of domestic original music and musical scores.