The Program is limited to the post-production of feature films, television series, relocated television series, television pilots, and films for television.

The post-production credit is available when the project was filmed predominantly outside of the state and the film production company contracts their post-production work to companies in New York specializing in post-production work.

Post-production costs associated with the production of original content for a qualified film that are incurred at a qualified post-production facility in New York State are eligible. A qualified post-production facility is any company located in New York and engaged in providing post-production services to film and television.

A film production company can qualify for the post-production credit if it meets one or both of the following thresholds:

i) Post-Production: at least 75% of the project’s total post-production costs must be incurred at qualified facilities in New York. VFX and Animation costs are not included.

ii) Visual Effects and Animation: VFX/Animation costs incurred at qualified facilities in New York must be at least $3,000,000 or at least 20% of the total VFX/Animation costs incurred anywhere. A company engaged in the production of a fully animated film is eligible for the post-production credit if the qualified production and post-production costs meet the VFX/Animation threshold of 20%. Expenses in the Producer, Director and Deliverable Elements categories also qualify if they meet the Post-Production 75% threshold.

Upstate Post Bonus: a 5% bump for costs incurred in Upstate NY, outside the Metropolitan Commuter Transportation District (MCTD). The MCTD includes New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties.

Upstate High-Budget Bonus: a 10% bump for qualified labor expenses incurred in the following counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, or Yates. Projects must spend at least $500,000 in order to qualify.

Post-production applications can be submitted no sooner than 60 days prior to the start of principal photography, but no later than the last day of principal photography.

Productions shot outside of NY but can still take advantage of the post-production credit. By meeting minimum facility and state requirements, a post-production only project can earn 30% base, plus the two applicable bonuses for a possible total of 45% on post.
Post-production costs are costs associated with the production of original content for a qualified film employing traditional, emerging and new workflow techniques used in post-production for picture, sound and music editorial, re-recording and mixing, visual effects, graphic design, original scoring, animation, and musical composition. However, these costs don’t include the editing of previously produced content for a qualified film or the salary of directors and music composers.

Post-production costs qualify for the credit only to the extent they are incurred for post-production and/or visual effects and animation work done in New York. Work done by or contracted to vendors, employees, service providers or any parties located outside New York is not qualified, and costs related to such work are not eligible for the tax credit.

Contact the film office to hear more about specific costs that are covered  and to learn how to claim the credit.

A written anti-harassment form and diversity plans are now required.