Empire State film production and Empire State film post-production credits (Articles 9-A and 22)

Both credits have been extended through tax year 2029.

For certificates of tax credit issued on or after January 1, 2023, taxpayers receiving an Empire State film production credit are required to contribute half of 1% of the credit allowed to the Empire State Entertainment Diversity Job Training Development Fund. These amounts will be withheld by Empire State Development when issuing a certificate.

Also, beginning on or after January 1, 2023, Empire State film production credit applicants are required to submit a diversity plan with the Governor’s Office of Motion Picture and Television Development outlining a specific plan for the hiring of a diverse workforce.

For more information on these credits, see Empire State film production credit and Empire State film post-production credit .

[Part M of Chapter 59 of the Laws of 2022; Tax Law §§ 24, 31, 210-B(20), 210-B(32), 606(gg), and 606(qq)]