If this report by Kenneth Lovett of the New York Daily News is to be believed, faithful Democratic Party vassal NBC is to be awarded money by New York taxpayers.

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.

The entertainment industry is subsidized by many states, as well as the federal government, despite its stars like Fallon being ultra-rich one percenters.

That the law seems so narrowly tailored to benefit NBC seems almost scandalous.