Excludes productions using artificial intelligence or autonomous vehicles that displace employees from the definition of qualified film for the.
The bill 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 ensures that only certain types of films and television series qualify for the credit, excluding those that use technology leading to job losses. The bill specifies that a qualified film must meet certain criteria, such as being a feature-length film or a television series, and having a minimum budget depending on the filming location.
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