Tax Credit Program

The production increase has been attributed to the New York State tax credit program, the Empire State Film Production Credit, and New York City's tax credit program, Made in New York. Started in 2004, the Empire State Film Production Credit provides a 10% tax credit for qualified feature film and television productions. To be eligible for the 10% credit, the production has to meet two criteria:

• The production has to shoot on a set or a stage at a qualified production facility in New York State for a minimum of one day. A qualified production facility is defined as a film or television production facility which has at least one sound stage of at least 7,000 sq ft., and
• The production is required to complete at least 75% of the total facility related expenses at a qualified production facility.

If the qualified production facility is in New York City, the production is eligible for an additional 5% from the Made in New York program. NBC New York is a qualified production facility.