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

This bill defines a "film zone" as a 25-mile radius around Columbus Circle in Manhattan and excludes this area from receiving a specific state tax credit for film production. The legislation creates a tax incentive that provides a 10% credit on wages paid to crew members working on films with budgets of at least $500,000, but only if the work is performed in counties outside of the designated film zone. The total amount of these credits is capped at $5 million per year, with funds distributed based on the order in which production companies apply. By restricting this financial benefit to locations outside the specified Manhattan area, the bill aims to encourage film productions to shoot in other parts of the state rather than in the city center.