View full title
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.
Bill S06751 excludes productions using AI or autonomous vehicles from the Empire State film production credit if they displace employees whose salaries are qualified expenses.
If you use AI or autonomous vehicles in film production, ensure no employee displacement to qualify for tax credits.
What do these statuses mean? ▼
Affected Industries
Topics How we classify →
What This Means
Bill S06751 amends New York's tax law to exclude productions that use AI or autonomous vehicles in ways that displace employees whose salaries are qualified expenses from qualifying for the Empire State film production credit.
Key Provisions
- Excludes productions using AI or autonomous vehicles that displace employees whose salaries are qualified expenses from the definition of 'qualified film' (Paragraph 3 of subdivision (b) of section 24).
Latest Legislative Action
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
Bill Sponsors (showing 5 of 9)
| Name | Role |
|---|---|
| COMRIE | Primary |
| Lea Webb D | Primary |
| SALAZAR | Primary |
| SANDERS | Primary |
| Timothy M. Kennedy | Primary |
Compliance Checklist
Who: Film production companies in New York.
Penalty: Exclusion from the Empire State film production credit.
Related & Companion Bills
Full Legal Analysis
Official Source
Related Topics
Affected Industries
More New York AI Legislation
More New York AI Laws
Browse all published AI bills and regulations for New York.