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A03457 Summary:

BILL NOA03457A
 
SAME ASSAME AS S04715-A
 
SPONSORMcDonald (MS)
 
COSPNSRSeawright, Lunsford, Stirpe, Taylor, Brabenec, Slater, Blumencranz, Bronson, Bichotte Hermelyn, Davila, Simpson, Woerner, Berger
 
MLTSPNSRLevenberg
 
Amd §§45, 210-B & 606, Tax L
 
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.
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