§ 24-d. Empire state independent film production credit. (a) (1)\nAllowance of credit. A taxpayer which is a qualified independent film\nproduction company, or which is a sole proprietor of or a member of a\npartnership which is a qualified independent film production company,\nand which is subject to tax under articles nine-A or twenty-two of this\nchapter, shall be allowed a credit against such tax, pursuant to the\nprovisions referenced in subdivision (c) of this section, to be computed\nas hereinafter provided.\n (2) (i) The amount of the credit shall be the product (or pro rata\nshare of the product, in the case of a member of a partnership) of\nthirty percent and the qualified production costs paid or incurred in\nthe production of a qualified film, provided that the qualified\nproduction costs (excluding post production costs) paid or incurred\nwhich are attributable to the use of tangible property or the\nperformance of services at a qualified film production facility in the\nproduction of such qualified film equal or exceed seventy-five percent\nof the production costs (excluding post production costs) paid or\nincurred which are attributable to the use of tangible property or the\nperformance of services at any film production facility within and\nwithout the state in the production of such qualified film. However, if\nthe qualified production costs (excluding post production costs) which\nare attributable to the use of tangible property or the performance of\nservices at a qualified film production facility in the production of\nsuch qualified film is less than three million dollars, then the portion\nof the qualified production costs attributable to the use of tangible\nproperty or the performance of services in the production of such\nqualified film outside of a qualified film production facility shall be\nallowed only if the shooting days spent in New York outside of a film\nproduction facility in the production of such qualified film equal or\nexceed seventy-five percent of the total shooting days spent within and\nwithout the state outside of a film production facility in the\nproduction of such qualified film. The credit shall be allowed for the\ntaxable year in which the production of such qualified film is\ncompleted. A taxpayer shall not be eligible for a tax credit established\nby this section for the production of more than two qualified films per\ncalendar year.\n (ii) In addition to the amount of credit established in subparagraph\n(i) of this paragraph, a taxpayer shall be allowed a credit equal to (A)\nthe product (or pro rata share of the product, in the case of a member\nof a partnership) of ten percent and the wages, salaries or other\ncompensation constituting qualified production costs as defined in\nparagraph one of subdivision (b) of this section, paid to individuals\ndirectly employed by a qualified independent film production company for\nservices performed by those individuals in one of the counties specified\nin this subparagraph in connection with a qualified independent film\nwith a minimum budget of five hundred thousand dollars, and (B) the\nproduct (or pro rata share of the product, in the case of a member of a\npartnership) of ten percent and the qualified production costs\n(excluding wages, salaries or other compensation) paid or incurred in\nthe production of a qualified film where the property constituting such\nqualified production costs was used, and the services constituting such\nqualified production costs were performed in any of the counties\nspecified in this subparagraph in connection with a qualified film with\na minimum budget of five hundred thousand dollars where the majority of\nprincipal photography shooting days in the production of such film were\nshot in any of the counties specified in this paragraph. Provided,\nhowever, that the aggregate total eligible qualified production costs\nconstituting wages, salaries or other compensation, for writers,\ndirectors, comp
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