Requires the department of economic development issue a quarterly report on film production and post-production tax credits by project and by county in the aggregate and publish such reports on such department's website.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11092
SPONSOR: Stirpe TITLE OF BILL:
An act to amend the economic development law, in relation to requiring
the department of economic development issue a quarterly report on film
production and post production tax credits by project and by county in
the aggregate and publish such reports on such department's website
PURPOSE:
Increase reporting transparency relating film production and post
production tax credits.
SUMMARY OF PROVISIONS:
Section 1: Amends Section 100 of the economic development law.
Section 2: Sets Effective Date
JUSTIFICATION:
This amendment aims to enhance transparency and accountability in New
York's Film/TV tax credit program by requiring the Economic State Devel-
opment (ESD) to submit and publish quarterly reports with county-bycoun-
ty breakdowns of tax credits issued. Currently, ESD publishes limited
data in PDF reports that are not available in an open data format on an
ongoing basis. Moreover, ESD does not report where qualified costs are
actually incurred or where principal photography takes place, instead
listing only the county where a production company is incorporated.
This lack of transparency prevents policymakers and the public from
fully assessing the economic impact of the tax credit program, which has
been estimated to cost New Yorkers $75,000 per job. By requiring quar-
terly reports that include key data points-such as qualified production
costs, days of principal photography, employee numbers, and credit-eli-
gible work hours-broken down by county and individual project, this bill
ensures greater public accountability.
Supporters of the film/TV credit claim it benefits Upstate New York, yet
without detailed county-level reporting, there is little way to confirm
how much spending and job creation actually occurs outside of New York
City, or whether productions are receiving the correct bonus payments
for filming in designated upstate counties. This amendment does not
alter the existing tax credit structure but strengthens oversight by
ensuring that economic incentives are distributed fairly, data is made
publicly accessible, and the program's true impact on New York's economy
can be properly evaluated.
LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
11092
IN ASSEMBLY
April 24, 2026
___________
Introduced by M. of A. STIRPE -- read once and referred to the Committee
on Economic Development
AN ACT to amend the economic development law, in relation to requiring
the department of economic development issue a quarterly report on
film production and post production tax credits by project and by
county in the aggregate and publish such reports on such department's
website
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 100 of the economic development law is amended by
2 adding a new subdivision 50 to read as follows:
3 50. to submit a quarterly report on film tax credits to the governor,
4 the director of the division of the budget, the chair of the assembly
5 ways and means committee, and the chair of the senate finance committee
6 and publish such report on the department's public facing website. Such
7 report shall be filed within fifteen days after the close of the calen-
8 dar quarter for such calendar quarter. Such report shall include all
9 tax credits claimed under sections twenty-four and thirty-one, as added
10 by section twelve of part Q of chapter fifty-seven of the laws of two
11 thousand ten, of the tax law. Such report shall include, but not be
12 limited to, for each project, by name, and for each county, in the
13 aggregate:
14 (a) qualified production costs and in which counties such costs were
15 incurred.
16 (b) days of principal photography and in which counties such principal
17 photography took place.
18 (c) number of employees associated and total employees hired in
19 relation to such project and in which counties such employees reside and
20 work.
21 (d) credit-eligible work hours and in which counties such work hours
22 occurred.
23 (e) amount of tax credits issued.
24 § 2. This act shall take effect one year after it shall have become a
25 law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09283-01-5
