Budget documents state that ‘a talk or variety program’ that gets the credit ‘must be filmed before a studio audience’ of at least 200, have a production budget of at least $30 million or run at least $10 million in capital expenses — and has to have been shot outside New York for at least 5 seasons prior to relocation. New York already gives companies producing movies or television series in the state a tax credit equal to 30% of production costs. It costs the state $420 million in revenue a year.