New York · 2025 Regular Session · Bill
S 4715: 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
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
S 4715 is a bill introduced in the New York Senate on February 12, 2025. According to its official title, it concerns: 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. Primary sponsor: Pat Fahy (Democratic). It lists 1 additional sponsor. Most recent recorded action (January 7, 2026): REFERRED TO BUDGET AND REVENUE.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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.
Sponsors
Sponsors by party (alphabetical): Democratic 1 · Democratic/Working Families 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Pat Fahy | Primary sponsor | Democratic | Senate | 46 |
| Jeremy Cooney | Co-sponsor | Democratic/Working Families | Senate | 56 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- REFERRED TO BUDGET AND REVENUE
- PRINT NUMBER 4715A
- AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE
- REFERRED TO BUDGET AND REVENUE