New York policy
A3457: Relates to the period during which the empire state digital gaming tax credit may be claimed, criteria for such tax credit, and allowing a rollover of such credit
NY Assembly · Sponsor John T. McDonald III
- Jurisdiction
- New York State
- Applies to
- New York State (proposed)
- Effective
- January 7, 2026
What it requires
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.
ny-stateassemblylegislationbill
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