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New York state expands film tax credit program to include additional counties

On Nov. 4, 2016, New York enacted legislation that expands the Empire State Film Production Tax Credit Program that applies to corporate and personal income tax to include an additional 12 counties. The original film tax credit was enacted in 2004 for a limited number of counties, but the program was expanded to specific upstate New York counties for the 2015-2019 tax years. The recent legislation was enacted to add 12 counties that were at a competitive disadvantage by not being included in the list of counties originally eligible for the additional credit.