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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 S 6751 would amend Tax Law § 24 so that a production using artificial intelligence or autonomous vehicles in a manner that results in the displacement of employees whose salaries are qualified expenses is not a "qualified film" for the Empire State film production credit, unless a current collective bargaining agreement covering those employees permits the replacement. It creates no direct duty or penalty; the consequence is ineligibility for the credit. Referred to committee January 7, 2026.
Plain-English summary, written with AI assistance. The official text controls.
What it means for business
None yet: the bill is pending. If enacted, film productions using AI or autonomous vehicles to displace employees could lose eligibility for the credit.
Key provisions
- Adds subparagraph (iii) to Tax Law § 24(b)(3) excluding productions that use AI or autonomous vehicles in a way that displaces employees whose salaries are qualified expenses
- Exception where replacement is permitted by a current collective bargaining agreement in force covering those employees
- Existing variety-series exclusion is relabeled (iv); existing minimum budgets ($1 million in the five boroughs and Westchester, Rockland, Nassau and Suffolk; $250,000 elsewhere) are unchanged
- No penalty, enforcer or private right of action is stated; takes effect immediately
- Same as A6180; referred to Investigations and Government Operations March 21, 2025 and January 7, 2026
Latest legislative action
Jan 7, 2026. referred to investigations and government operations
Sponsors (showing 5 of 9)
| Name | Role |
|---|---|
| COMRIE | Primary |
| Lea Webb D | Primary |
| SALAZAR | Primary |
| SANDERS | Primary |
| Timothy M. Kennedy | Primary |
Topics and industries
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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