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A03457 Summary:
| BILL NO | A03457A |
| SAME AS | SAME AS S04715-A |
| SPONSOR | McDonald (MS) |
| COSPNSR | Seawright, Lunsford, Stirpe, Taylor, Brabenec, Slater, Blumencranz, Bronson, Bichotte Hermelyn, Davila, Simpson, Woerner, Berger, Wright, Chang, Gallahan |
| MLTSPNSR | Levenberg |
| 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. | |