The Film Production Tax Credit gives back 25 percent of the money spent on making movies in New York State. There is no limit to how much you can get back.

Eligible productions

You can get this credit if you make:

• Feature films
• TV series
• TV pilots and presentations
• TV movies and miniseries

Covered property and services

You can get money back for property and services used or bought in New York State. These include:

• Crafted and technical services
• Technical and crew production
• Costs for facilities, props, makeup, wardrobe and production
• Costs of set construction
• Pay for background actors

Wages and costs for stories and scripts are usually not covered.

Additional credit

From 2015 to 2019, you can get an extra 10 percent back for labor costs in Upstate New York.

Eligibility

There are two types of eligibility: Level 1 and Level 2. Each has different rules.

Level 1

• Production costs less than $15 million.
• Made by a company owned less than 5 percent by a public company.
• Must have a set and shoot at least one day in New York State.
• 75 percent of total costs before post-production must be in New York State.

Level 2

• Production costs more than $15 million.
• Made by a company owned more than 5 percent by a public company.
• Must shoot on a specially built set.
• At least 10 percent of main shooting days must be at a facility in New York State, except for TV pilots.
• 75 percent of total costs before post-production must be in New York State.

Shooting in New York City must be at Level 2.