30% fully refundable tax credit on qualified production and post-production expenses incurred during production/post production in New York State.
30%-35% on qualified post-production expenses incurred in New York State. This program is for productions which are not eligible for the film production tax credit program.
5% on qualified production expenses for commercials and a 20% annual growth credit. Applications submitted annually.
Film production activities/expenses that are exempt from New York State sales tax.
Quarterly Reports from Empire State Development on Film Tax Credits.