An Act providing incentives to the digital interactive media/entertainment industries

This bill creates a tax incentive program for companies producing digital interactive media and entertainment within Massachusetts. It defines eligible industries as those creating interactive digital content like video games and excludes internal software or gambling products. The key provision allows qualifying companies to receive a tax credit equal to 25 percent of the payroll paid to employees working on these projects in the state. The credit applies to expenses directly related to production, such as software development, audio creation, and level design, while excluding marketing and administrative costs.