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New York Governor Proposes $100 Million Increase in Film Tax Credits

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Film crew preparing for a shoot in New York City

News Summary

Governor Kathy Hochul has proposed a $100 million increase in New York’s film tax credits, potentially boosting total subsidies to $800 million annually. This initiative aims to support both independent productions and large-scale projects as the state faces increased competition from neighboring New Jersey. Since 2017, New York has invested over $5.5 billion in incentives for the film industry. With declining production spending and applications, the proposed enhancements aim to revitalize the state’s film sector and create jobs while promoting diversity in workforce development.

New York – Governor Kathy Hochul has proposed a $100 million increase in the state’s film tax credits as part of a new budget agreement. This increase, if approved by state lawmakers, would boost total film subsidies to $800 million per year, nearly doubling the amount allocated in 2022.

The enhanced tax credit program is intended to strengthen New York’s position against other states, like New Jersey, which offer competing tax incentives to attract film and television productions. The proposed budget includes provisions aimed at independent productions and allows for higher claims on above-the-line costs without the existing $500,000 limit, which includes actor, director, and writer salaries.

Since 2017, New York has invested over $5.5 billion in film incentives. Each household has, on average, contributed approximately $16 to the production of shows like “Billions”, around $14.50 for “Saturday Night Live”, and about $4.60 for “The Irishman”. The state’s film tax credit program permits productions to claim up to 30% of qualifying production expenses, plus an additional 10% in specified counties north of New York City, further enhancing its appeal.

The proposed budget also aims to extend the tax credit program for an additional two years, extending it to 2036. This initiative comes in response to a notable decline in film production activity within the state, characterized by a projected 15% decrease in production spending since 2019 and a 53% decline in applications for the state tax credit over the same period.

Critics of the film tax credit argue that it generates a mere 31 cents in tax revenue for every dollar spent, labeling the program as an inefficient use of taxpayer money. Conversely, supporters, including the Motion Picture Association, emphasize the significant economic benefits the film industry brings to local communities and job creation.

2024, there was a 22% decline compared with the previous year and a staggering 43% drop compared to the same period in 2019. The film industry, which once thrived in the state, is facing challenges that have prompted the need for renewed financial support and incentives to attract and retain productions.

Additionally, Hochul’s proposal includes measures to accelerate the allocation of credits, which would help mitigate delays in funding for productions. The plan also emphasizes workforce development programs with a focus on diversity, aiming to enhance inclusivity in the film industry.

The state budget must be finalized before April 1, aligning with the start of New York’s fiscal year. Approval from state lawmakers is essential for the proposed increase in film tax credits and budget initiatives to come into effect. If passed, the new structure is expected to stimulate growth within the beleaguered film sector, creating jobs and maintaining New York’s reputation as a prominent filming location.

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