S04715Introduced in the Senate
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.
Introduced by Patricia Fahy, District 46
What does this bill do?
Plain-English breakdown
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Official description
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.
Where it stands
REFERRED TO BUDGET AND REVENUE
January 7, 2026
How did lawmakers vote?
No recorded vote is available for this bill yet.
What do people think?
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Bill history
REFERRED TO BUDGET AND REVENUE
AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE
PRINT NUMBER 4715A
REFERRED TO BUDGET AND REVENUE
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