Empire State commercial production credit
Who is eligible?
You are entitled to this refundable credit if you or your business:
- paid or incurred qualified production costs in producing a qualified commercial in New York State, and
- has an allocation certificate issued by the New York State Governor's Office of Motion Picture & Television Development
How much is the credit?
- The credit amount is based on the qualified production costs. The amount is allocated by the New York State Governor's Office of Motion Picture & Television Development and is indicated on the certificate.
- Form CT-246, Claim for Empire State Commercial Production Credit (for corporations); or
- Form IT-246, Claim for Empire State Commercial Production Credit and its instructions (for all others).
To learn about other New York State tax credits available to businesses, see Business incentives.