2025-2026 Regular SessionNew York Legislature

S04715

Legislative Summary

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.

Demographic Impact

Overall analysis of equity impact

80% Positive
High ConfidenceView detailed demographic breakdown ↓

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Bill History

2/12/2025
REFERRED TO BUDGET AND REVENUE
Senate
3/5/2025
AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE
Senate
3/5/2025
PRINT NUMBER 4715A
Senate

Status Information

Current Status
Introduced(2/12/2025)
Chamber
Senate
Committee
Budget and Revenue(Senate)

Sponsors

Democrat: 2

Primary Sponsor

Patricia Fahy
Patricia Fahy
Democrat

Co-Sponsors (1)

Documents

Introduced
Bill Text2/12/20259.5 KB
Amended
Bill Text2/12/202512.5 KB