New York S04305 amends the tax law to include documentary films in the empire state film production tax credit.

New York S04305 amends the tax law to expand the definition of "qualified film" to include documentary films for the purpose of the empire state film production tax credit. This bill modifies the criteria for what constitutes a qualified film, allowing documentary films to be eligible for the tax credit. The bill also specifies that a television series qualifies only if it has been conditionally eligible for the tax credit before April 1, 2020, and remains in continuous production.

New York S04305 amends the tax law to include documentary films in the empire state film production tax credit.

New York S04305 amends the tax law to expand the definition of "qualified film" to include documentary films for the purpose of the empire state film production tax credit. This bill modifies the criteria for what constitutes a qualified film, allowing documentary films to be eligible for the tax credit. The bill also specifies that a television series qualifies only if it has been conditionally eligible for the tax credit before April 1, 2020, and remains in continuous production.