A bill for an act relating to the establishment of programs administered by the economic development authority, including the interactive digital entertainment program, game studio investment matching program, game industry fellowship program, and game studio grant program, and making appropriations.

HF 2661 establishes four new Iowa economic development programs targeting the game industry. It creates an interactive digital entertainment tax credit (up to 30% of qualified spending, with a 5% bonus for "made in Iowa" projects), a game studio investment matching program offering forgivable loans matching private investments dollar-for-dollar (capped at $20 million annually), and a game industry fellowship program providing $150,000-$200,000 annual grants to relocate experienced professionals for two years. The programs require qualified developers to maintain physical presence and payroll in Iowa, with all tax credits and grants limited to a $20 million annual cap. These provisions directly affect Iowa-based game developers, studios, and experienced industry professionals seeking relocation.