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Department of Taxation and Finance

Empire State musical and theatrical production credit


  • is a qualified musical and theatrical production company, and
  • received a certificate of tax credit from Empire State Development (ESD).

How much is the credit?

The credit is 25% of the sum of qualified production expenditures and transportation expenditures.

ESD allocates the amount of credit allowed for the current tax year. ESD will issue a certificate of tax credit showing the amount of tax credit allowed and the allocation year of the tax credit.

For additional information about this credit, see:
