Lights, Camera, Dollars

New York state’s film and TV incentives show how governments woo production work.

Show me the money

A 30 percent tax credit applies to all production expenditures made in New York, including wages paid to extras, plus pay for crew who aren’t actors, directors, producers, or writers. A project gets an extra 10 percent credit if filming is done in upstate counties. Putting in the time

At least 10 percent of principal photography days must occur on a New York soundstage. It’s never too late

Shows that are shot elsewhere but do postproduction in New York are eligible for as much as a 35 percent credit of the value of the work. No taxes, no problem

If the credit is larger than the taxes a production owes, producers pocket the difference in cash. The longest paydays

Credits of $1 million to $5 million are paid out over two years. Larger amounts are spread over three years. Gimme cred

A show receiving incentives must include a nod to New York’s film and TV development program in its credits.