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Excludes a production using artificial intelligence or autonomous vehicles in a manner which results in the displacement of employees whose salaries are qualified expenses from the definition of qualified film for the purposes of the empire state film production credit.
In one paragraph
New York's A 6180 would amend Tax Law § 24(b)(3) so that a production "which uses artificial intelligence or autonomous vehicles" in a manner that displaces employees whose salaries are qualified expenses is not a "qualified film" for the Empire State film production credit, unless the replacement is permitted by a current collective bargaining agreement covering those employees. Would take effect immediately. Introduced February 26, 2025 and referred to the Ways and Means Committee (again January 7, 2026); it has not passed either chamber.
Plain-English summary, written with AI assistance. The official text controls.
What it means for business
None yet: the bill is pending. If enacted, a production using AI or autonomous vehicles that displaces employees whose salaries are qualified expenses would not qualify for the film credit, unless a collective bargaining agreement permits it.
Key provisions
- Adds a new exclusion to the "qualified film" definition in Tax Law § 24(b)(3) for the Empire State film production credit
- Excluded: a production using AI or autonomous vehicles in a manner that results in displacement of employees whose salaries are qualified expenses
- No exclusion where the replacement is permitted by a current collective bargaining agreement in force covering the employees
- The bill does not define "artificial intelligence," "autonomous vehicles" or "displacement"
- Would take effect immediately; referred to Ways and Means, with no further action
Latest legislative action
Jan 7, 2026. referred to ways and means
Sponsors (showing 5 of 23)
| Name | Role |
|---|---|
| ANDERSON | Primary |
| Demond Meeks D | Primary |
| Edward Braunstein | Primary |
| PALUMBO | Primary |
| TITUS | Primary |
Topics and industries
Related topics
Affected industries
This page is general information, not legal advice. Summaries are AI-assisted and may contain errors; read the statute for the controlling text and talk to a lawyer about your situation. Full disclaimer · Report an error