Jay Leno and Jimmy Fallon mock ‘Tonight Show’ rumors, while New York tax breaks could lure show to NYC

It’s another day, which means that there are more rumors surrounding the possible late night shuffle at NBC. Just after a report suggested that if Jimmy Fallon took over the Tonight Show, it would move to New York, new reports suggest that New York could be using tax credits to lure the show to NYC. Meanwhile, Fallon and Jay Leno continue joking about all the rumors on their shows.

As we reported yesterday, the New York Times reported that NBC would agree to moving the Tonight Show back to New York City - where it began in the 1950s - if Fallon takes over. Now, The New York Daily News is reporting that the state government is including a new provision to give state tax credits to 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.”

The documents the Daily News obtained say that the show has to be filmed in front of an audience of at least 200, have an annual budget of $30 million and have at least $10 million in capital expenses. The Tonight Show qualifies for all these.

Still, an aide for Gov. Andrew Cuomo denied that this was created just to bring back the Tonight Show, which left New York in 1972. An official told The AP that it was just another added caveat to lure any program to the state.

During all the reports and rumors, Leno and Fallon are still hosting their shows and they can’t avoid the subject. Last night, Leno joked, “Are you all into March Madness? People are talking about who's in, who's out, who's gonna be eliminated. And that's just here at NBC. I've never been in the paper this much. It's fantastic,” E! News reports.

“Before we get started, I have to talk about the rumors that came out today, which says I'll be moving up to 11:30 [p.m., Leno's timeslot]. Or as my parents call it, 'Yeah, that's still too late,” Fallon joked Wednesday. “Actually the rumors are true. NBC is turning the Tonight Show into a diving competition. So exciting.”

NBC still hasn’t confirmed any changes, but the rumors suggest that the network wants to make the move by fall 2013.