Rates & additional benefits
30% of qualified production expenses; +5–10% Production Plus; +10% listed-county labor uplift; +10% scoring uplift.
Production type & commercial eligibility
Commercials not confirmed. Commercials are served by New York's separate Commercial Tax Credit program.
Qualifying expenditure
Minimums: $1M in NYC and specified counties, $250K elsewhere. NY tangible property/services; capped ATL wages, BTL wages, and post. ATL salaries cannot exceed 40% of other qualified costs.
Labor & residency
Productions over $15M or majority-owned by a publicly traded company must use a qualified facility for ≥10% of principal-photography days; smaller productions generally must shoot at least one day there.
Application timing
Application must be submitted before principal photography; at least 10 business days ahead recommended.
Caps & funding conditions
Funded at $700M annually through 2036.
Audit requirements
Not stated in the cited sources. Confirm this requirement with the administering agency.
Receiving the incentive
Not stated in the cited sources. Confirm this requirement with the administering agency.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.