Haley Bennett in Swallow

The New York State film tax credit was reduced from 30% to 25% and qualification requirements made tougher in budget legislation signed last week by Governor Andrew Cuomo. Alarmingly for filmmakers shooting low-budget in New York City, new rules make pictures budgeted in the six figures ineligible for any New York tax credit at all. Projects that shoot a majority of their days in the five boroughs of New York City, Westchester, Rockland, Nassau, or Suffolk counties
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