Tentative state budget includes ‘Jimmy Fallon’ tax credit to lure ‘The Tonight Show’ back to New York

Exclusive: Tentative state budget includes ‘Jimmy Fallon’ tax credit to lure ‘The Tonight Show’ back to New York  - NY Daily News:
"Call it the Jimmy Fallon tax credit.
Quietly tucked into tentative state budget is a provision that would help NBC move “The Tonight Show” back to New York, the Daily News has learned.
The provision would make state tax credits available for the producers of “a talk or variety program that filmed at least five seasons outside the state prior to its first relocated season in New York,” budget documents show."
In addition, the episodes “must be filmed before a studio audience” of at least 200 people. And the program must have an annual production budget of at least $30 million or incur at least $10 million a year in capital expenses.
In other words, a program exactly like “The Tonight Show.”