Bill > S06751

This bill amends the New York tax law regarding the Empire State Film Production Credit by modifying the definition of a "qualified film" to exclude productions that use artificial intelligence (AI) or autonomous vehicles in a way that displaces employees whose salaries are considered qualified expenses. Specifically, such a production would only be considered a qualified film if the employee 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 by providing tax credits to qualifying productions. The bill aims to protect workers by ensuring that technological advancements like AI and autonomous vehicles cannot be used to eliminate jobs without appropriate negotiated protections. The amendment adds a new provision to the existing tax law that specifically addresses the potential use of AI and autonomous vehicles as a means of workforce reduction, requiring any such displacement to be in line with current labor agreements. The bill will take effect immediately upon passage.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6751