A3457 (2025-26 session)
NY State bill
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.
- Title
- 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
- Type
- New York State Assembly bill
- Session
- 2025-26 session
- Status
- In Assembly Committee
- Latest action date
- 2026-01-07
- In committee
- Ways And Means
- Introduced
- 2025-01-27
- Active version
- A3457A
- Same as
- S4715
- Law section
- Tax Law
Sponsors
Co-sponsors
- Al Taylor Assembly Member, District 71
Heard in committee
- Ways and Means NY State Assembly committee