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Some lawmakers pan talk-show tax credit plan

ALBANY -- Some New York lawmakers have panned a proposed tax credit that would benefit NBC if it moves "The Tonight Show" from California to New York City.

As reports circulated that Jimmy Fallon is in line to replace Jay Leno as "Tonight" host, Gov. Andrew M. Cuomo proposed a bill that would give a 30 percent credit to any "relocated television production" that films before a large studio audience, has a $30 million budget and has been on the air for at least five seasons.

Assembly Minority Leader Brian Kolb (R-Canandaigua) called the credit a "bad idea" on Twitter. Republican Assemb. Jim Tedisco (R-Glenville) told the New York Post that it is "outrageous" to be giving a tax break to a talk show while the state is preparing to cut funding for the developmentally disabled.

A Cuomo administration official said Thursday that "The Tonight Show" would qualify for the proposed tax credit if it decides to move back to Manhattan. The show moved to Burbank, Calif., in 1972 when Johnny Carson was host.

NBC confirms it's creating a new studio for Fallon in New York, where he hosts "Late Night." But the network did not comment on speculation that it may replace Leno, whose contract expires next year, with Fallon and its Rockefeller Plaza headquarters may become home to a Fallon-hosted "Tonight."

-- AP

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