Excludes a production using artificial intelligence or autonomous vehicles in a manner which results in the displacement of employees whose salaries are qualified expenses from the definition of qualified film for the purposes of the empire state film production credit.
Introducedreferred to ways and means · Jan 7, 2026
In plain language
The bill excludes film productions from the empire state film production credit if they use artificial intelligence or autonomous vehicles in a manner that displaces employees whose salaries are qualified expenses. The exclusion applies to the definition of a qualified film for tax credit purposes.