* § 24-a. Musical and theatrical production credit. (a)(1) Allowance\nof credit. A taxpayer which is a qualified musical and theatrical\nproduction company, or which is a sole proprietor of or a member of a\npartnership which is a qualified musical and theatrical production\ncompany, and which is subject to tax under article nine-A or twenty-two\nof this chapter, shall be allowed a credit against such tax, pursuant to\nthe provisions referred to in subdivision (c) of this section, and to be\ncomputed as provided in this section.\n (2) The amount of the credit shall be the product (or pro rata share\nof the product, in the case of a member of a partnership) of twenty-five\npercent and the sum of the qualified production expenditures and the\ntransportation expenditures.\n (3) No qualified production expenditures or transportation\nexpenditures used by a taxpayer either as the basis for the allowance of\nthe credit provided for pursuant to this section or used in the\ncalculation of the credit provided pursuant to this section shall be\nused by such taxpayer to claim any other credit allowed pursuant to this\nchapter.\n (b) Definitions. As used in this section, the following terms shall\nhave the following meanings:\n (1) "Qualified musical and theatrical production" means a for-profit\nlive, dramatic stage presentation in a qualified production facility,\ncertified pursuant to rules and regulations promulgated by the\ndepartment of economic development, as a qualified touring production.\n (2) "Qualified touring production" means a live, dramatic stage\nproduction that, in its original or adaptive version, is performed in a\nqualified production facility, and has begun or will begin a tour,\nconsisting of eight or more shows in three or more localities.\n (3) "Qualified production expenditure" means any costs for tangible\nproperty used and services performed directly and predominantly in the\nproduction of a qualified musical and theatrical production within the\nstate including: (i) expenditures for design, construction and\noperation, including sets, special and visual effects, costumes,\nwardrobes, make-up, accessories and costs associated with sound,\nlighting, and staging, (ii) all salaries, wages, fees, and other\ncompensation including related benefits for services performed of which\nthe total allowable expense shall not exceed two hundred thousand\ndollars per week, and (iii) technical and crew production costs, such as\nexpenditures for qualified production facilities, or any part thereof,\nprops, make-up, wardrobe, costumes, equipment used for special and\nvisual effects, sound recording, set construction, and lighting.\n (4) "Qualified production facility" means a facility located in the\nstate but outside the city of New York (i) in which live theatrical\nproductions are or are intended to be primarily presented, (ii) that\ncontains at least one stage, a seating capacity of one thousand or more\nseats, and dressing rooms, storage areas, and other ancillary amenities\nnecessary for the qualified musical and theatrical production, (iii) for\nwhich receipts attributable to ticket sales constitute seventy-five\npercent or more of gross receipts of the facility, and (iv) which is not\na licensee, or affiliated with a licensee, of the New York state gaming\ncommission under the racing, pari-mutuel wagering and breeding law.\n (5) "Qualified musical and theatrical production company" is a\ncorporation, partnership, limited partnership, or other entity or\nindividual which or who is principally engaged in the production of a\nqualified musical or theatrical production and performs in a qualified\nproduction facility.\n (6) (i) "Transportation expenditures" means transportation\nexpenditures incurred and paid directly and predominantly in the\nproduction of a qualified musical and theatrical production. Such\nexpenditures shall include the packaging, crating, and transportation\nwithin the state for use in a quali
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