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A08002 Summary:

MLTSPNSRCook, Friend, Galef, Hooper, Hyndman, Mosley, Ortiz, Simon
Amd 24, Tax L
Relates to prohibiting the empire state film production credit for films which feature smoking and associated paraphernalia.
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A08002 Text:

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                      May 25, 2017
        Introduced  by  M.  of A. ARROYO -- Multi-Sponsored by -- M. of A. COOK,
          FRIEND, GALEF, HOOPER, HYNDMAN, MOSLEY, ORTIZ, SIMON -- read once  and
          referred to the Committee on Ways and Means
        AN ACT to amend the tax law, in relation to prohibiting the empire state
          film  production credit for films which feature smoking and associated

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraph  3  of subdivision (b) of section 24 of the tax
     2  law, as amended by section 1 of part B of chapter  59  of  the  laws  of
     3  2013, is amended to read as follows:
     4    (3)  "Qualified  film"  means  a feature-length film, television film,
     5  relocated television production, television pilot and/or each episode of
     6  a television series, regardless of the medium  by  means  of  which  the
     7  film,  pilot  or  episode is created or conveyed. "Qualified film" shall
     8  not include (i) a documentary film, news  or  current  affairs  program,
     9  interview  or  talk  program,  "how-to"  (i.e.,  instructional)  film or
    10  program, film or program consisting primarily of stock footage, sporting
    11  event or sporting program, game show, award ceremony,  film  or  program
    12  intended primarily for industrial, corporate or institutional end-users,
    13  fundraising film or program, daytime drama (i.e., daytime "soap opera"),
    14  commercials,  music  videos or "reality" program, [or] (ii) a production
    15  for which records are required under section 2257 of  title  18,  United
    16  States  code,  to  be  maintained  with respect to any performer in such
    17  production (reporting of books, films, etc.  with  respect  to  sexually
    18  explicit conduct), or (iii) any production that depicts or refers to any
    19  tobacco  product  or  non-pharmaceutical nicotine delivery device or its
    20  use, associated paraphernalia or related trademarks or promotional mate-
    21  rial.
    22    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
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