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A03457 Summary:
BILL NO | A03457A |
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SAME AS | SAME AS S04715-A |
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SPONSOR | McDonald (MS) |
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COSPNSR | Seawright, Lunsford, Stirpe, Taylor, Brabenec, Slater, Blumencranz, Bronson, Bichotte Hermelyn, Davila, Simpson, Woerner, Berger |
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MLTSPNSR | Levenberg |
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Amd §§45, 210-B & 606, Tax L | |
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Extends the period during which the empire state digital gaming tax credit may be claimed to 01/01/2032; amends the eligibility criteria for game development companies by changing the yearly timeframe structure, lowering the dollar threshold per production, and removing the in-state cost incurred threshold to accurately fit current digital gaming industry models; allows unused credits to be rolled over to the following tax year. |