Defines film zone and excludes it from the additional empire state film production credit.

This bill amends the tax law to define "film zone" as an area within a twenty-five mile radius of Columbus Circle in Manhattan. It excludes this film zone from the additional empire state film production credit. The credit applies to qualified film production costs in specified counties and areas outside the film zone, with certain limitations on the proportion of wages to other production costs.

Defines film zone and excludes it from the additional empire state film production credit.

This bill amends the tax law to define "film zone" as an area within a twenty-five mile radius of Columbus Circle in Manhattan. It excludes this film zone from the additional empire state film production credit. The credit applies to qualified film production costs in specified counties and areas outside the film zone, with certain limitations on the proportion of wages to other production costs.