Exclude film productions using AI, which displaces existing employees, from tax credits provided to "qualified films" under the Empire State Film Production Credit.
Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the risk subdomain are described.
All other risk subdomains had no coverage in this document.
Risk Coverage Summary
This document has minimal risk domain coverage, focusing narrowly on employment displacement risks from AI use in film production. It addresses only subdomain 6.2 (Increased inequality and decline in employment quality) with minimal coverage through its exclusion of AI-using productions that displace workers from tax credits.
Good coverage — Comprehensive governance measures or mitigations with clear procedures relating to the sector are explicitly described.
Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the sector are described.
All other sectors had no coverage in this document.
Sectors Summary
This document primarily governs the Arts, Entertainment, and Recreation sector, specifically the film and television production industry. It addresses AI use in film production contexts through tax credit eligibility requirements.
Hard Law
Legislative Status Summary
This is a binding legislative amendment to New York tax law that creates mandatory exclusions from tax credits with legal enforceability through the tax code.
Proposer
Target
Enforcer
Monitor
Lifecycle stages covered by the documents, as defined in the OECD Framework for the Classification of AI Systems
AI Lifecycle Summary
The document does not focus on specific AI lifecycle stages but rather on the deployment and operational use of AI in film production contexts. It addresses AI use at the point where it impacts employment, which occurs during the deployment and operation phases.
Terms relating to technical scope that are mentioned or implicitly referenced in the document
Technical Scope Summary
The document uses the general term 'artificial intelligence' without defining it or specifying particular types of AI systems, models, or technical characteristics. No compute thresholds, model types, or technical specifications are mentioned.
Document data from AGORA, CSET Emerging Technology Observatory.