New York Codes, Rules and Regulations
Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT
Chapter XVII - EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM
Part 170 - EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM
Section 170.5 - Allocation of Empire State film production tax credit
Universal Citation: 5 NY Comp Codes Rules and Regs ยง 170.5
Current through Register Vol. 45, No. 52, December 27, 2023
The amount of the credits given for each allocation year shall be allocated in order of priority based upon issuance of tax credit certificates. In the event that an approved applicant's Empire State film production tax credit would exceed the maximum amount of credits allowed for that given year, the approved applicant's credit will be allocated on a priority basis in the immediately succeeding allocation year.
Amended New York State Register December 28, 2022/Volume XLIV, Issue 52, eff. 12/28/2022
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