Film Production Tax Credit

Eligible productions include:

• feature films;
• episodic television series;
• television pilots and presentations; and
• television movies and miniseries.

Property and services used or gotten in New York State can be covered. These include:

• crafted and technical services;
• technical and crew production;
• expenses for facilities, props, makeup, wardrobe, and production;
• costs of set construction; and
• pay for background talent.

Wages and costs of stories and scripts are usually excluded.

For 2015-2019, an extra 10% credit is available for labor costs incurred in Upstate New York.

There are two types of eligibility, Level 1 and Level 2. Each eligibility level must meet different facility threshold criteria:

• Level 1 productions cost less than $15 million, and are produced by a company owned less than 5% by a publicly traded entity.
• Level 2 productions cost more than $15 million, and are produced by a company owned more than 5% by a publicly traded entity.

To be eligible for benefits, each production type must meet the following criteria:

• Level 1 productions must have a set and shoot at least one day in New York State. 75% of total expenses before post-production must be in New York State.
• Level 2 productions must shoot on a specifically built set. At least 10% of principal days must be at a facility in New York State, except for television pilots. 75% of total expenses before post-production must be in New York State.

Shooting in New York City must be at Level 2 productions.