New York S7422

Exclude film productions using AI, which displaces existing employees, from tax credits provided to "qualified films" under the Empire State Film Production Credit.

  • Authority: New York
  • Parent authority: State governments
  • Jurisdiction: United States
  • Collections: U.S. state and local documents
  • Most recent activity: Proposed
  • Most recent activity date: 2023-05-24

Risk subdomain coverage

Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the risk subdomain are described.

  • Increased inequality and decline in employment

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.

Sector coverage

Good coverage — Comprehensive governance measures or mitigations with clear procedures relating to the sector are explicitly described.

  • Arts, Entertainment & Recreation

Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the sector are described.

  • Information

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.

Legislative Status

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.

Actors

Proposer

  • Entity Types: AI_Governance_Actor
  • Entities: New York State Senate; Senators Webb, Comrie, Ramos
  • Summary: The document explicitly identifies the proposing legislators in the introduction section, showing this was introduced by named state senators and enacted by the New York State Legislature.

Target

  • Entity Types: AI_Developer, AI_Deployer
  • Entities: Film production companies using AI in New York State
  • Summary: The law targets film productions that use artificial intelligence in ways that displace employees, excluding such productions from tax credits. These are entities that both develop/deploy AI systems and produce films.

Enforcer

  • Entity Types: AI_Governance_Actor
  • Entities: New York State Department of Taxation and Finance; Commissioner of Economic Development
  • Summary: The document references the commissioner of economic development who has regulatory authority, and enforcement occurs through the tax system administered by state tax authorities.

Monitor

  • Entity Types: AI_Governance_Actor
  • Entities: New York State Department of Taxation and Finance; Commissioner of Economic Development
  • Summary: The same entities that enforce tax law provisions also monitor compliance through the tax credit application and review process, though specific monitoring mechanisms are not detailed in this amendment.

AI Lifecycle Stages

Lifecycle stages covered by the documents, as defined in the OECD Framework for the Classification of AI Systems

  • Deploy
  • Operate and Monitor

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.

Technical Scope

Terms relating to technical scope that are mentioned or implicitly referenced in the document

  • AI Systems

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.

https://www.nysenate.gov/legislation/bills/2023/S7422/amendment/A
https://agora.eto.tech/instrument/367
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Document data from AGORA, CSET Emerging Technology Observatory.