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Department of Taxation and Finance

Empire State commercial production credit

Who is eligible? 

You are entitled to this refundable credit if you or your business:

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.

Additional information

  • Form CT-246Claim for Empire State Commercial Production Credit (for corporations); or
  • Form IT-246Claim 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.