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Bill > HB283


NM HB283

NM HB283
No Film Tax Credits For Certain Films


summary

Introduced
02/16/2021
In Committee
Crossed Over
Passed
Dead
03/20/2021

Introduced Session

2021 Regular Session

Bill Summary

AN ACT RELATING TO THE FILM PRODUCTION TAX CREDIT ACT; EXCLUDING FROM RECEIVING A TAX CREDIT PURSUANT TO THAT ACT A FILM THAT CONTAINS SEXUALLY EXPLICIT CONDUCT AND THAT MOST PARENTS WOULD CONSIDER PATENTLY TOO ADULT FOR THEIR CHILDREN AGED SEVENTEEN AND UNDER, IN THE VIEW OF A BOARD OR ASSOCIATION COMMONLY KNOWN IN THE INDUSTRY TO ISSUE RATINGS FOR FILMS EXHIBITED AND DISTRIBUTED COMMERCIALLY TO THE PUBLIC IN THE UNITED STATES.

AI Summary

This bill amends the Film Production Tax Credit Act to exclude from receiving a tax credit any film that contains sexually explicit conduct or what most parents would consider patently too adult for their children aged 17 and under, as determined by a board or association commonly known in the industry to issue film ratings. The bill defines "sexually explicit conduct" and other key terms related to the film production industry. The provisions of the bill apply to film production companies that commence principal photography on or after July 1, 2021.

Committee Categories

Business and Industry

Sponsors (4)

Last Action

House Consumer and Public Affairs Committee (13:30 2/23/2021 Room Zoom) (on 02/23/2021)

bill text


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