'Tonight' show would qualify for tax breaks in New York

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ALBANY, N.Y. (AP) — A Cuomo administration official says New York is trying to lure TV shows with its tax credits program and the "Tonight" show would qualify if it decides to move back to Manhattan. 

The official says, however, that there is no deal with NBC or the "Tonight" show. The official spoke on the condition of anonymity because he wasn't authorized to comment on any potential deals.

The state's ability to help return the "Tonight" show to Manhattan after decades in California was first reported by the New York Daily News.

NBC confirms it's creating a new studio for Jimmy Fallon in New York, where he hosts "Late Night." But the network did not comment on a report that its Rockefeller Plaza headquarters may become home to a Fallon-hosted "Tonight."

Copyright 2013 The Associated Press.