NYtax_creditpct_of_investmentrefundable
Empire State Commercial Production Credit
NY-COMMERCIAL · New York
Summary
Refundable credit for production of advertising commercials in New York.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- refundable_only
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- work_location_in_stateCommercial production must substantially occur in New York
Preference / tiering rules (0)
None.
NAICS industries (1)
- 512110 Motion Picture and Video Production
Geo zones (1)
- statewide — · Statewide (commercial production in New York state)
Tags (0)
None.
Tax bases
- corporate_income_taxprimary
- personal_income_tax