Cuomo’s New Tax Break Just Happens to Cover The Tonight Show

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TV personalities Jay Leno (R) and Jimmy Fallon pose in the press room during the 70th Annual Golden Globe Awards held at The Beverly Hilton Hotel on January 13, 2013 in Beverly Hills, California.BEVERLY HILLS, CA - JANUARY 13:  TV personalities Jay Leno (R) and Jimmy Fallon pose in the press room during the 70th Annual Golden Globe Awards held at The Beverly Hilton Hotel on January 13, 2013 in Beverly Hills, California.  (Photo by Kevin Winter/Getty Images)
Photo: Kevin Winter/Getty Images2013 Getty Images

A bill in Gov. Andrew Cuomo's budget proposal does not explicitly offer The Tonight Show a tax incentive to come back to New York after 40 years of filming in Burbank, but not many other operations fit the conditions. The budget offers a 30-percent tax break to "a television production that is a talk or variety program" that moves its operation to New York after filming out of state for more than five years. It has to be filmed in front of a studio audience of at least 200 and spend spend at least $30 million in the state. So basically, The Tonight Show. If NBC is still on the fence about the rumored plan to move the show to New York and install Jimmy Fallon as host, Cuomo just wants to ensure that decision is as easy as possible.