NYtax_creditpct_of_investmentrefundable
Empire State Film Post-Production Credit
NY-FILM-POST · New York
Summary
Refundable tax credit on post-production, post-sound, and optical effects services for film, television, and other moving pictures.
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_statePost-production services must be performed in New York
Preference / tiering rules (0)
None.
NAICS industries (1)
- 512199 Postproduction Services and Other Motion Picture and Video Industries
Geo zones (1)
- statewide — · Statewide (post-production in New York state)
Tags (0)
None.
Tax bases
- corporate_income_taxprimary
- personal_income_tax