New York A08200 mandates third-party verification by certified public accountants for Empire State film production and post-production credits.

New York A08200 amends the tax law to require third-party verification of applications for the Empire State film production credit and Empire State film post-production credit. Effective January 1, 2026, qualified film production companies and sole proprietors must submit a third-party verification performed by approved certified public accountants. The Department of Economic Development will maintain a list of approved accountants and establish procedures and performance standards. Costs of third-party verification cannot be claimed as an expense.

New York A08200 mandates third-party verification by certified public accountants for Empire State film production and post-production credits.

New York A08200 amends the tax law to require third-party verification of applications for the Empire State film production credit and Empire State film post-production credit. Effective January 1, 2026, qualified film production companies and sole proprietors must submit a third-party verification performed by approved certified public accountants. The Department of Economic Development will maintain a list of approved accountants and establish procedures and performance standards. Costs of third-party verification cannot be claimed as an expense.