Eligible productions include:
- feature films;
- episodic television series;
- television pilots and presentations; and
- television movies and miniseries.
- crafted and technical services;
- technical and crew production;
- expenses for facilities, props, makeup, wardrobe, and production;
- costs of set construction; and
- pay for background talent.
For 2015-2019, an extra 10% credit is available for labor costs incurred in Upstate New York.
There are two types of eligibility, Level 1 and Level 2. Each eligibility level must meet different facility threshold criteria:
- Level 1 productions cost less than $15 million, and are produced by a company owned less than 5% by a publicly traded entity.
- Level 2 productions cost more than $15 million, and are produced by a company owned more than 5% by a publicly traded entity.
- Level 1 productions must have a set and shoot at least one day in New York State. 75% of total expenses before post-production must be in New York State.
- Level 2 productions must shoot on a specifically built set. At least 10% of principal days must be at a facility in New York State, except for television pilots. 75% of total expenses before post-production must be in New York State.