Bill > A07634

This bill amends the tax law to exclude a production that uses artificial intelligence or autonomous vehicles in a manner that 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. The credit provides tax incentives for film productions in New York, but this bill seeks to exclude productions that replace employees with artificial intelligence or autonomous vehicles, unless such replacement is allowed by a current collective bargaining agreement.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2023/A7634