Joseph Spector

Albany Bureau Chief

ALBANY - CBS' Madam Secretary is described by the network as a show about a "shrewd, determined secretary of state who drives international diplomacy, battles office politics and circumvents protocol as she negotiates global and domestic issues."

In the real world, it is also a major beneficiary of New York tax dollars.

The show, now in its fourth season, received nearly $39.5 million for seasons one and two, new state records show, putting it among the highest taxpayer-funded productions in the history of New York's program.

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Madam Secretary got $21.2 million for season two and $18.2 million for season one, the records for productions in the second quarter of this year showed.

CBS' Elementary got $20.5 million in the quarter for its third season, while Person of Interest, also on CBS, was reimbursed $19.7 million for its fourth season.

Previously, Person of Interest got $20 million for its third season and Elementary got $18.7 million for season two, records showed.

Between April and June this year, 48 productions received $180 million in tax credits — part of $420 million New York budgets each year for its film-tax credits, the largest program of its kind in the nation.

New York has touted its program, saying it produces jobs and economic activity in the state. The 48 productions reported spending $813 million in the state and hiring nearly 59,000 workers. Madam Secretary alone said it spent $167 million on its first two seasons.

The program provides 30 percent reimbursement on the cost of the productions in New York City and its immediate suburbs and up to 40 percent reimbursement in upstate. The rebates cannot go to actors and producers.

“Under Governor Cuomo’s leadership, New York State continues to attract top notch television productions across the state, which drives billions of dollars in New York State spending and generates hundreds of thousands of jobs each year,” Howard Zemsky, the president of Empire State Development, which manages the program, said after 11 New York-based productions received 28 awards at the Emmy Awards last month.

New York's film-tax credit program has drawn both praise and criticism as the state's largest tax-incentive program.

While proponents said it has bolstered the state's film production industry, critics have called it a giveaway to Hollywood.

"The state's film tax credit job claims are a fiction straight out of the Hollywood productions they're forcing New York taxpayers to finance," the conservative group, the Reclaim New York Initiative, said after New York touted its Emmy-winning shows.

A six-month investigation by the USA Today Network in New York released in June on the state's tax incentives found studios received about $42,300 for every direct job created in 2015 and 2016.

Several years ago, the state Legislature required Empire State Development to release quarterly reports on how much in tax breaks each production received. Previously, the information was not made public.

There was no immediate comment from CBS on its tax breaks, and Warner Bros. — the studio for Person of Interest — declined comment.

Other productions also received major tax breaks for filming in New York in the second quarter.

Starz' season three of Power got $13.6 million; the film, Girl on The Train, got $11.7 million; and Netflix's The OA received $11 million.

NBC's American Odyssey got $7.2 million; and HBO's fifth season of Girls was reimbursed $6.2 million. Netflix's Master of None, by studio NBC Universal, got $5 million.

Empire State Development said it is pleased with the second-quarter report, saying the results showed that 2017 should be another record-breaking year for the industry in New York.

"The data from our most recent public report further solidifies New York state’s reputation as the country's top destination for film and television projects," agency spokesman Jason Conwall said in a statement. "This report shows 2017 is on track to be the Empire State’s biggest year yet.”

Most of the productions are based in New York City, but the state has sought to entice more work elsewhere.

So 54 counties north of Westchester can now provide up to 40 percent back on productions.

In April, as part of the state budget, the program was extended through 2020.