New York Assembly bill in Session 2025-2026.
Status: in_committee. Latest action: January 7, 2026.
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.
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.
| Date | Event | Detail |
|---|---|---|
| 2025-01-27 | Introduced | Bill introduced |
| 2026-01-07 | Status | in_committee |
| 2026-01-07 | Latest Action | In Assembly Committee |