AI Frontier Institute

Excludes a production using artificial intelligence or autonomous vehicles in a manner which results in the displacement of employees whose salaries are qualified expenses from the definition of qualified film for the purposes of the empire state film production credit.

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New York Senate Bill S. 6751 (2025-2026 session) has not been enacted; it was referred to the Committee on Investigations and Government Operations and remains in committee. If enacted, it would amend paragraph 3 of subdivision (b) of section 24 of the tax law, which defines a "qualified film" for the Empire State film production credit. It would add a new exclusion (iii): a production that uses artificial intelligence or autonomous vehicles in a way that displaces employees whose salaries are qualified expenses would not be a qualified film, and so would not be eligible for the credit. The exclusion would not apply where the replacement is permitted by a current collective bargaining agreement in force covering those employees. The bill would renumber the existing variety-entertainment series exclusion from (iii) to (iv) and update the related cross-reference. Section 2 says the act would take effect immediately.

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