Legislative record

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

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.