Bill > A06180

This bill amends the New York tax law to modify the definition of a "qualified film" for the purposes of the Empire State Film Production Credit. Specifically, the bill excludes from the definition of a qualified film any production that uses artificial intelligence (AI) or autonomous vehicles in a way that displaces employees whose salaries are considered qualified expenses, unless such replacement is permitted by an existing collective bargaining agreement. The Empire State Film Production Credit is a tax incentive designed to encourage film and television production in New York State. The bill aims to protect workers from being replaced by technology without negotiated protections, ensuring that AI and autonomous vehicles cannot be used arbitrarily to eliminate jobs in the film and television industry. The change is part of a broader effort to address potential workforce disruption caused by emerging technologies, particularly in creative industries. The amendment would apply immediately upon enactment, potentially impacting future film and television productions seeking tax credits in New York State.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6180