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03/22/2013 03:11 PM

Tax Break Lure Plays Into "Tonight Show" Rumors

By: NY1 News

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New York State is doing its part to lure "The Tonight Show" to Manhattan.

A Cuomo administration official says New York is trying to bring TV shows here from California with a proposed tax credit, and "Tonight" would qualify if it decides to move east.

Rumors have been swirling for weeks that NBC will replace Jay Leno with Jimmy Fallon when Leno's contract expires next year.

If that happens, published reports say the show will return to Manhattan, where it was shot until it moved to Los Angeles in 1972.

NBC denies any changes to "The Tonight Show."

But the network says it has been building a new studio for Fallon, whose show is on after Leno at 12:30 a.m.