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New York Expands Post-Production Film Tax Credit

Loeb Loeb LLP - Los Angeles Office

February 1, 2013

Previously published on January 2013

New York state increased the Empire State film post-production tax credit from 10 percent to 30 percent (for post-production facilities in New York City or Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester counties) and 35 percent (for post-production facilities in other counties) of the post-production costs paid in the production of a qualified film at such a post-production facility. Qualified film production companies that are ineligible for the Empire State film production credit may qualify for the post-production credit.

To qualify for the post-production credit, (1) the taxpayer must be a qualified film production company, and (2) post-production costs paid or incurred in the post-production of the qualified film at a New York state post-production facility must be at least 75 percent of the total post-production costs paid or incurred in the post-production of the qualified film at any post-production facility.

A qualified film production company is a corporation, partnership, limited partnership or other entity or individual that is principally engaged in the production of a qualified film and controls the qualified film during production.

A qualified film is a feature-length film, television film, television pilot or each episode of a television series, regardless of the medium by means of which the film, pilot or episode is created or conveyed, but does not include a documentary film, news or current affairs program, interview or talk program, “how-to” (i.e., instructional) film or program, film or program consisting primarily of stock footage, sporting event or sporting program, game show, award ceremony, film or program intended primarily for industrial, corporate or institutional end-users, fundraising film or program, daytime drama (i.e., daytime “soap opera”), commercials, music videos or “reality” program, or a production that contains sexually explicit conduct.

Post-production costs are costs for production of original content for a qualified film employing traditional, emerging and new workflow techniques used in post-production for picture, sound and music editorial, rerecording and mixing, visual effects, graphic design, original scoring, animation, and music composition, excluding the editing of previously produced content for a qualified film.


The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.

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