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New York

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Interactive Media/Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

New York State Governor’s Office for Motion Picture and Television Development

Gigi Semone, Executive Director

633 Third Avenue

New York, NY 10017



30 - 40% Refundable Tax Credit

Project Criteria





Qualified Spend/Bonus

30% on qualified expenditures including, but not limited to:

  • Labor (resident and non-resident)
  • Select Fringes
  • Food/Catering/Entertainment
  • Working Meals
  • Shipping (in-state only)
  • Travel (in-state only)
  • Post
  • Equipment
  • Workers Comp/Handling Fees

10% additional credit for BTL labor expenses incurred in certain counties in upstate New York.

Program Guidelines


December 31, 2022



Additional Considerations


Application must be submitted before start of principal photography.

If the amount of the credit is $1M–$5M, the credit shall be claimed in equal installments over a two-year period. If the amount of the credit ≥ $5M, the credit shall be claimed in three equal installments, over a three-year period. 

Production Resources
  • Soundstages
  • Post Facilities
  • Crew

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