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.
Income tax credit; film, gaming, video or digital production; revise a definition
Relating To The Motion Picture, Digital Media, And Film Production Income Tax Credit.
Relating To The Motion Picture, Digital Media, And Film Production Income Tax Credit.
Relating To The Motion Picture, Digital Media, And Film Production Income Tax Credit.
Enacts the "empire innovation act"; provides that a participant in the excelsior jobs program shall be eligible to claim a credit equal to the portion of the full cost of the participant's research and development expenses incurred that relates to the participant's research and development expenditures in New York state during the taxable year; provided however, if the participant receives a federal research and development tax credit calculated on the full cost of the participant's research and development expenses that relates to the participant's research and development expenditures in New York state during the taxable year, then said participant shall only be eligible to claim a credit equal to fifty percent of the portion of the participant's federal research and development tax credit that relates to the participant's research and development expenditures in New York state during the taxable year.
Requires third-party verification of an application to receive the Empire State film production credit and the Empire State film post production credit by approved certified public accountants.
To amend 40-9-1; increasing the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation
Authorizes a tax credit for seventy percent of the qualified diaper changing station restroom expenses paid or incurred by a taxpayer.
An Act To Amend Title 31 Of The Delaware Code Relating To Child Care Subsidies To Increase Eligibility Thresholds Over Five Years.