NY A09415

Amends the Empire State Film Production Credit to expand the list of eligible counties where qualifying film services can be performed during 2015-2019.

Adds 11 new counties to the existing list: Columbia, Dutchess, Greene, Orange, Putnam, Rensselaer, Saratoga, Suffolk, Sullivan, Ulster, and Warren.

Maintains the 10% credit on wages and salaries paid to directly employed individuals (excluding writers, directors, producers, and performers) by qualified film production companies.

Requires a minimum film budget of $500,000 to qualify for the additional credit.

Preserves the $5 million annual aggregate cap on tax credits allowed under this provision for each year from 2015-2019.