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HOUSE DOCKET, NO. 2994 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2772
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Daniel M. Donahue
_________________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to increasing economic development and business opportunity in the design and
manufacture of video games through the use of tax credits.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Daniel M. Donahue16th Worcester1/18/2023 1 of 6
HOUSE DOCKET, NO. 2994 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2772
By Representative Donahue of Worcester, a petition (accompanied by bill, House, No. 2772) of
Daniel M. Donahue relative to increasing economic development and business opportunity in the
design and manufacture of video games through the use of tax credits. Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
_______________
An Act relative to increasing economic development and business opportunity in the design and
manufacture of video games through the use of tax credits.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Section 1. Section 6 of Chapter 62 of the General Laws, as appearing in the 2010 Official
2Edition, is further amended in section (l)(1) by adding at line 428 the following two paragraphs:
3 "Video games" means interactive software that (a) is produced for distribution on or
4accessed via electronic media, including without limitation software that may be accessed via or
5downloaded from the Internet or mobile networks and software that is distributed on optical
6media, or embedded in, or downloadable to electronic devices, including without limitation
7mobile phones, portable game systems and personal digital assistants (PDAs); (b) users may
8interact with via an electronic device, which may include without limitation a computer, a game
9system, a mobile phone, and a personal digital assistant (PDA), in order to achieve a goal or set
10of goals; and (c) include an appreciable quantity of text, sound, fixed images, animated images,
11and/or 3-D geometry. Permissible examples of video games are massive multiplayer online
12games, casual games, console games, virtual worlds, computer games, and mobile games. 2 of 6
13"Video games" shall not include products intended to facilitate gambling in any direct or indirect
14manner, including without limitation Internet gambling websites, video slot machines and video
1515 poker machines.
16 “Video game production company” means a company including its subsidiaries engaged
17in the business of producing video games. The term “video game production company” shall not
18mean or include any company which is more than 25 per cent owned, affiliated, or controlled, by
19any company or person which is in default on a loan made by the Commonwealth or a loan
20guaranteed by the Commonwealth.
21 Section 2: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
22Edition, is further amended in section (l)(1) by adding at line 429 after “motion picture” the
23following term: “, or video games,” .
24 Section 3: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
25Edition, is further amended in section (l)(1) by adding at line 431 after “motion picture” the
26following term: “, or video game,” .
27 Section 4: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
2828 Edition, is further amended in section (l)(1) by adding at line 436 after “motion picture” the
29following term: “, or video game,” .
30 Section 5: Section 6 of Chapter of the General Laws, as appearing in the 2008 Official
31Edition, is further amended in section (l)(1) by adding at line 444 after “motion picture” the 33
32following term: “, or video game,” . 3 of 6
33 Section 6: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
34Edition, is further amended in section (l)(2) by adding at line 449 after “motion picture” the
35following term: “, or video games,” .
36 Section 7: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
3738 Edition, is further amended in section (l)(2) by adding at line 452 after “motion picture” the
38following term: “, or video games,” .
39 Section 8: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
40Edition, is further amended in section (l)(2) by adding at line 455 after “motion picture
41production company” the following term: “, or video game production company,” .
42 Section 9: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
43Edition, is further amended in section (l)(3) by adding at line 463 after “motion picture” the
44following term: “, or video games,” .
45 Section 10: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008
46Official Edition, is further amended in section (l)(3) by adding at line 466 after “motion picture”
47the following term: “, or video games,” .
48 Section 11: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008
49Official Edition, is further amended in section (5)(ii) by adding at line 491 after “motion picture”
50the following term: “, or video games,” .
51 Section 12: Section 38X as appearing in the 2008 Official Edition, is further amended in
52subsection (a) by adding at line 21 the following two paragraphs: "Video games" means
53interactive software that (a) is produced for distribution on or accessed via electronic media, 4 of 6
54including without limitation software that may be accessed via or downloaded from the Internet
55or mobile networks and software that is distributed on optical media, or embedded in, or
56downloadable to electronic devices, including without limitation mobile phones, portable game
57systems and personal digital assistants (PDAs); (b) users may interact with via an electronic
58device, which may include without limitation a computer, a game system, a mobile phone, and a
59personal digital assistant (PDA), in order to achieve a goal or set of goals; and (c) include an
60appreciable quantity of text, sound, fixed images, animated images, and/or 3-D geometry.
61Permissible examples of video games are massive multiplayer online games, casual games,
62console games, virtual worlds, computer games, and mobile games.
63 "Video games" shall not include products intended to facilitate gambling in any direct or
64indirect 66 manner, including without limitation Internet gambling websites, video slot machines
65and video 67 poker machines.
66 “Video Game Production Company”, a company including its subsidiaries engaged in the
67business of producing video games. The term “video game production company” shall not mean
68or include any company which is more than 25 per cent owned, affiliated, or controlled, by any
69company or person which is in default on a loan made by the Commonwealth or a loan
70guaranteed by the Commonwealth.
71 Section 13: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
72Official Edition, is further amended in subsection (a) by adding at line 23 after “motion picture”
73the following term: “, or video games,” . 5 of 6
74 Section 14: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
75Official Edition, is further amended in subsection (a) by adding at line 25 after “motion picture”
76the following term: “, or video game,” .
77 Section 15: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
78Official Edition, is further amended in subsection (a) by adding at line 29 after “motion picture”
79the following term: “, or video games,” .
80 Section 16: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
81Official Edition, is further amended in subsection (a) by adding at line 30 after “motion picture”
82the following term: “, or video games,” .
83 Section 17: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
84Official Edition, is further amended in subsection (a) by adding at line 37 after “motion picture”
85the following term: “, or video games,” .
86 Section 18: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
87Official Edition, is further amended in subsection (b) by adding at line 42 after “motion picture”
88the following term: “, or video games,” .
89 Section 19: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
90Official Edition, is further amended in subsection (b) by adding at line 45 after “motion picture”
91the following term: “, or video games,” .
92 Section 20: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
93Official Edition, is further amended in subsection (b) by adding at line 47 after “motion picture
9498 production company” the following term: “, or video game production company,” . 6 of 6
95 Section 21: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 100
96Official Edition, is further amended in subsection (c) by adding at line 56 after “motion picture”
97101 the following term: “, or video games,” .
98 Section 22: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
99Official Edition, is further amended in subsection (c) by adding at line 59 after “motion picture”
100the following term: “, or video games,” .
101 Section 23: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
102Official Edition, is further amended in subsection (e)(2) by adding at line 84 after “motion 107
103picture” the following term: “, or video games,” .