Defines film zone and excludes the film zone from the additional empire state film production credit

This bill (A 7926) modifies New York's film production tax credit by defining a specific "film zone" and excluding it from eligibility. It creates a 25-mile radius around Columbus Circle in Manhattan as the "film zone" and removes this area from the list of qualifying locations for the additional Empire State film production credit. Film producers seeking this tax credit (based on wages and production costs in qualifying counties) will no longer be eligible if their principal photography occurs within this defined Manhattan zone. The credit remains available for productions meeting the requirements in all other specified counties outside the film zone.