Bill > A02511

This bill comprehensively repeals multiple sections of New York's tax law related to the Empire State Film Production Credit and the Empire State Film Post Production Credit. Specifically, the bill eliminates tax law provisions that previously provided tax credits to film and post-production companies operating in New York State. The repealed sections cover various tax code subdivisions across different sections, including provisions in sections 24, 31, 210-B, and 606 of the tax law. These sections dealt with tax credits for film production and post-production activities, which were initially introduced to incentivize film and media production in New York State. By repealing these sections, the bill effectively eliminates the tax credits that were designed to attract film and media businesses to the state. The bill is set to take effect immediately upon passage, meaning the tax credits will no longer be available to film production companies after the bill becomes law.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2511