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S04715 Summary:
BILL NO | S04715A |
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SAME AS | SAME AS A03457-A |
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SPONSOR | FAHY |
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COSPNSR | COONEY |
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MLTSPNSR | |
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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. |