New York (Production & Post Only)

Apply PRIOR to the start of principal photography or for the post only credit before incurring any qualified post costs in New York State (NY); start principal photography within 180 days of submitting the application; and file a diversity plan outlining specific goals for hiring a diverse workforce. At least 10% of the total principal photography days of a qualified film must occur at an in-state qualified production facility (one day for an independent film with a budget less than $15 million or a pilot). If a production shoots at any non-qualified production facility in addition to the qualified production facility, then at least 75% of the total facility related costs must be spent at the qualified facility. Once the stage requirement is met, in order for NY costs outside the facility related to preproduction, location, and postproduction to be eligible, either (1) at least 75% of any days shot on location (outside the facility) must be in NY or (2) the production must spend at least $3 million on work incurred at the qualified production facility.

Qualified spend includes direct production expenditures incurred in NY during preproduction, production, and postproduction, including all below-the-line wages, up to $500,000 of wages, salaries, or other compensation per individual for writers, director, up to two producers (provided that the producers are not compensated for any other position), composers, and performers (other than background actors with no scripted lines). The aggregate total eligible qualified production costs constituting wages, salaries or other compensation, for writers, directors, composers, producers, and performers to not more than 40% of the aggregate sum total of all other qualified production costs.

Both programs are administered on a first-come, first-served basis. The postproduction only (PPO) incentive (for projects not shot in the state) is equal to 30% of postproduction nonpayroll spend and labor incurred within the MCTD (35% outside the MCTD). The PPO credit is available to productions whose qualified postproduction costs (excluding visual effects and animation costs) are at least 75% of all postproduction costs. Costs for visual effects and animation are treated separately from all other postproduction costs and there is a separate eligibility threshold. Visual effects and animation costs qualify for a credit if either 20% or $3 million of all such costs are incurred in NY. Film credits more than $1 million but less than $5 million will be paid out in equal installments over a two-year period, while credits of $5 million or more are paid out over a three-year period. The film production and PPO incentive programs also offer qualified productions, with minimum budgets over $500,000, an additional 10% of nonpayroll spend (majority of PP must be upstate) and labor costs for property used and services performed in specified upstate.