NYtax_creditpct_of_investmentrefundable

Empire State Musical and Theatrical Production Credit

NY-MUSICAL · New York

Summary

Refundable tax credit for investment in musical and theatrical productions and touring companies staging performances 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_stateMusical and theatrical production must occur in New York

Preference / tiering rules (0)

None.

NAICS industries (1)

711110 Theater Companies and Dinner Theaters

Geo zones (1)

statewide — · Statewide (theatrical production in New York state)

Tags (0)

None.

Tax bases

corporate_income_taxprimary
personal_income_tax

Source

https://www.tax.ny.gov/bus/business-incentives.htm

NY Tax Law Articles 9-A and 22

Last verified: 2026-04-19