Excludes productions using AI or autonomous vehicles that displace employees from the definition of qualified film for tax credit purposes.

New York Assembly Bill A06180 amends the tax law to exclude productions using artificial intelligence or autonomous vehicles that result in employee displacement from the definition of qualified film for the Empire State Film Production Credit. This change affects eligibility for the tax credit, ensuring that only certain types of productions qualify. The bill specifies that a qualified film must not include productions that use AI or autonomous vehicles in a manner that displaces employees, thereby altering the scope of what constitutes a qualified film under the tax credit.

Excludes productions using AI or autonomous vehicles that displace employees from the definition of qualified film for tax credit purposes.

New York Assembly Bill A06180 amends the tax law to exclude productions using artificial intelligence or autonomous vehicles that result in employee displacement from the definition of qualified film for the Empire State Film Production Credit. This change affects eligibility for the tax credit, ensuring that only certain types of productions qualify. The bill specifies that a qualified film must not include productions that use AI or autonomous vehicles in a manner that displaces employees, thereby altering the scope of what constitutes a qualified film under the tax credit.