Bill > H2773

This bill provides tax incentives to the digital interactive media/entertainment industries. It defines "digital interactive media/Interactive Entertainment" and "Digital Interactive Media Production Company", and allows a 25% tax credit on total aggregate payroll for companies that incur at least $50,000 in production costs in the state. It also provides an additional 25% tax credit on Massachusetts production expenses for productions that take place in "gateway municipalities". The bill expands sales tax exemptions to include qualifying digital interactive media production companies that meet certain expenditure thresholds.

Budget and Finance

https://malegislature.gov/Bills/193/H2773