Skip to main content

Empire State musical and theatrical production credit

Who is eligible? 

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

How much is the credit?

The credit is 25% of the sum of qualified production expenditures and transportation expenditures.

ESD allocates the amount of credit allowed for the current tax year. ESD will issue a certificate of tax credit showing the amount of tax credit allowed and the allocation year of the tax credit.

Additional information

To learn about other New York State tax credits available to businesses, see Business incentives.