Relates to permitting A Beautiful Noise, LLC to file an application for a New York city musical and theatrical production tax credit for 2022

This bill permits "A Beautiful Noise, LLC" (a specific theater company located at 1501 Broadway Suite, 1304, New York, NY) to file a late application for New York City's 2022 musical and theatrical production tax credit. It waives the standard deadline requirement for this single company, allowing them to claim the credit they would otherwise have qualified for had they filed on time. The bill applies exclusively to the 2022 tax year and does not change general tax credit rules for other companies.