Empire State digital gaming media production credit (Articles 9-A and 22)

The credit is enhanced to reduce the required media production costs threshold to a minimum of $50,000 per production.

Digital gaming media production costs have been amended to:

increase the maximum wages paid that are considered eligible production costs to $200,000;

expand on the types of activities and services whose wages will qualify for credit; and

increase the amount of qualified digital gaming media production costs used in the calculation of the credit from $4 million to $5 million per production.

The total amount of production costs required to be incurred and paid in New York State to be eligible for credit has been reduced from 75% to 51% of total costs.

This credit is administered by Empire State Development. For more information, visit Empire State digital gaming media production credit .

[Part K of Chapter 59 of the Laws of 2025; Tax Law §§ 45, 210-B.55 and 606(nnn)]