New York State Governor’s Office of Motion Picture & Television Development Claimed

25 - 40% Refundable Tax Credit

Sub-jurisdictions
New York -Post Production (see below)

BTL: 25%
Minimum Spend: 250k-1mill (region dependent)
Project Cap: None
Compensation Cap: None

Qualified Spend/Bonus
25% on qualified expenditures including, but not limited to:
Labor (resident and non-resident)
Select Fringes
Food/Catering/Entertainment
Working Meals
Shipping (in-state only)
Travel (in-state only)
Post
Equipment
Workers Comp/Handling Fees

Bonus:
10% additional credit for BTL labor expenses incurred in certain counties in upstate New York.

Annual Cap: $420M
Sunset Date: December 31, 2026
Screen Credit: Yes
CPA Audit: No

Loan-out Registration: No
The application must be submitted before the start of principal photography.
If the amount of the credit is $1M–$5M, the credit shall be claimed in equal installments over a two-year period. If the amount of the credit ≥ $5M, the credit shall be claimed in three equal installments, over a three-year period.
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POST-PRODUCTION

25-40% Refundable Tax Credit

BTL: 25%
Project Cap: None
Compensation Cap: None

Qualified Spend/Bonus

Bonus:
10% for BTL labor expenses incurred in certain counties in upstate New York.
5% if all the qualified post-production costs occur at a qualified post-production facility located outside the Metropolitan Commuter Transportation District (includes New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester counties.)

Annual Cap: $25M
Sunset Date: December 31, 2026
Screen Credit: Yes
CPA Audit: No