NY A02320

Allows writers' fees and salaries to be eligible production costs under the Empire State Film Production Credit, reversing prior law that excluded them.

Caps writers' fees and salaries at $50,000 per writer per qualified film for feature films and television productions, or $70,000 if more than three writers are hired and at least one is a minority or woman.

Provides that writers who are New York State residents are eligible for the maximum credit amount available.

Limits total tax credits for writers' fees and salaries to $5 million per tax year, available only from credits allowed for production costs.

Defines "writer" as a person employed or retained to write or revise scripts, screenplays, teleplays, dialogue, sketches, routines, or narrations.