Repeals the Empire state film production credit and the Empire state film post production credit

This bill repeals two New York State tax credits: the Empire State Film Production Credit and the Empire State Film Post-Production Credit. It directly affects film production companies that previously claimed these credits to offset tax liabilities for eligible filming activities in New York. The bill removes these specific credit provisions from the state tax law by repealing corresponding sections of the tax code. This eliminates the financial incentive for film producers to qualify for these credits under current law. The change takes effect immediately upon enactment.