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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 7422-B (2023-2024) would have amended Tax Law § 24 so a production is not a "qualified film" for the film production credit if it uses artificial intelligence or autonomous vehicles in a way that displaces employees whose salaries are qualified expenses. The exclusion would not apply where the replacement is permitted by a current collective bargaining agreement covering those employees. Amended March 27, 2024 and recommitted to committee; it died when the 2023-2024 session ended.
Plain-English summary, written with AI assistance. The official text controls.
What it means for business
None: the bill died at the end of the 2023-2024 session.
Key provisions
- Adds an exclusion to the "qualified film" definition in Tax Law § 24(b)(3) for productions that use AI or autonomous vehicles in a manner that displaces employees whose salaries are qualified expenses
- Exception: not excluded if the replacement is permitted by a current collective bargaining agreement in force covering those employees
- The bill does not define artificial intelligence, autonomous vehicles or displacement; no penalty, enforcer or private right of action
- Would have taken effect immediately; Assembly version A7634-B
Latest legislative action
Mar 27, 2024. amend and recommit to investigations and government operations
Sponsors (showing 5 of 7)
| Name | Role |
|---|---|
| Andrea Stewart-Cousins D | Primary |
| AVELLA | Primary |
| Lea Webb D | Primary |
| SERRANO | Primary |
| Jessica Ramos D | Cosponsor |
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