Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2772 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 2994 FILED ON: 1/19/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2772
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Daniel M. Donahue
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act relative to increasing economic development and business opportunity in the design and
13	13	manufacture of video games through the use of tax credits.
14	14	_______________
15	15	PETITION OF:
16	16	NAME:DISTRICT/ADDRESS :DATE ADDED:Daniel M. Donahue16th Worcester1/18/2023 1 of 6
17	17	HOUSE DOCKET, NO. 2994 FILED ON: 1/19/2023
18	18	HOUSE . . . . . . . . . . . . . . . No. 2772
19	19	By Representative Donahue of Worcester, a petition (accompanied by bill, House, No. 2772) of
20	20	Daniel M. Donahue relative to increasing economic development and business opportunity in the
21	21	design and manufacture of video games through the use of tax credits. Revenue.
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Third General Court
25	25	(2023-2024)
26	26	_______________
27	27	An Act relative to increasing economic development and business opportunity in the design and
28	28	manufacture of video games through the use of tax credits.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 Section 1. Section 6 of Chapter 62 of the General Laws, as appearing in the 2010 Official
32	32	2Edition, is further amended in section (l)(1) by adding at line 428 the following two paragraphs:
33	33	3 "Video games" means interactive software that (a) is produced for distribution on or
34	34	4accessed via electronic media, including without limitation software that may be accessed via or
35	35	5downloaded from the Internet or mobile networks and software that is distributed on optical
36	36	6media, or embedded in, or downloadable to electronic devices, including without limitation
37	37	7mobile phones, portable game systems and personal digital assistants (PDAs); (b) users may
38	38	8interact with via an electronic device, which may include without limitation a computer, a game
39	39	9system, a mobile phone, and a personal digital assistant (PDA), in order to achieve a goal or set
40	40	10of goals; and (c) include an appreciable quantity of text, sound, fixed images, animated images,
41	41	11and/or 3-D geometry. Permissible examples of video games are massive multiplayer online
42	42	12games, casual games, console games, virtual worlds, computer games, and mobile games. 2 of 6
43	43	13"Video games" shall not include products intended to facilitate gambling in any direct or indirect
44	44	14manner, including without limitation Internet gambling websites, video slot machines and video
45	45	1515 poker machines.
46	46	16 “Video game production company” means a company including its subsidiaries engaged
47	47	17in the business of producing video games. The term “video game production company” shall not
48	48	18mean or include any company which is more than 25 per cent owned, affiliated, or controlled, by
49	49	19any company or person which is in default on a loan made by the Commonwealth or a loan
50	50	20guaranteed by the Commonwealth.
51	51	21 Section 2: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
52	52	22Edition, is further amended in section (l)(1) by adding at line 429 after “motion picture” the
53	53	23following term: “, or video games,” .
54	54	24 Section 3: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
55	55	25Edition, is further amended in section (l)(1) by adding at line 431 after “motion picture” the
56	56	26following term: “, or video game,” .
57	57	27 Section 4: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
58	58	2828 Edition, is further amended in section (l)(1) by adding at line 436 after “motion picture” the
59	59	29following term: “, or video game,” .
60	60	30 Section 5: Section 6 of Chapter of the General Laws, as appearing in the 2008 Official
61	61	31Edition, is further amended in section (l)(1) by adding at line 444 after “motion picture” the 33
62	62	32following term: “, or video game,” . 3 of 6
63	63	33 Section 6: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
64	64	34Edition, is further amended in section (l)(2) by adding at line 449 after “motion picture” the
65	65	35following term: “, or video games,” .
66	66	36 Section 7: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
67	67	3738 Edition, is further amended in section (l)(2) by adding at line 452 after “motion picture” the
68	68	38following term: “, or video games,” .
69	69	39 Section 8: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
70	70	40Edition, is further amended in section (l)(2) by adding at line 455 after “motion picture
71	71	41production company” the following term: “, or video game production company,” .
72	72	42 Section 9: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official
73	73	43Edition, is further amended in section (l)(3) by adding at line 463 after “motion picture” the
74	74	44following term: “, or video games,” .
75	75	45 Section 10: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008
76	76	46Official Edition, is further amended in section (l)(3) by adding at line 466 after “motion picture”
77	77	47the following term: “, or video games,” .
78	78	48 Section 11: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008
79	79	49Official Edition, is further amended in section (5)(ii) by adding at line 491 after “motion picture”
80	80	50the following term: “, or video games,” .
81	81	51 Section 12: Section 38X as appearing in the 2008 Official Edition, is further amended in
82	82	52subsection (a) by adding at line 21 the following two paragraphs: "Video games" means
83	83	53interactive software that (a) is produced for distribution on or accessed via electronic media, 4 of 6
84	84	54including without limitation software that may be accessed via or downloaded from the Internet
85	85	55or mobile networks and software that is distributed on optical media, or embedded in, or
86	86	56downloadable to electronic devices, including without limitation mobile phones, portable game
87	87	57systems and personal digital assistants (PDAs); (b) users may interact with via an electronic
88	88	58device, which may include without limitation a computer, a game system, a mobile phone, and a
89	89	59personal digital assistant (PDA), in order to achieve a goal or set of goals; and (c) include an
90	90	60appreciable quantity of text, sound, fixed images, animated images, and/or 3-D geometry.
91	91	61Permissible examples of video games are massive multiplayer online games, casual games,
92	92	62console games, virtual worlds, computer games, and mobile games.
93	93	63 "Video games" shall not include products intended to facilitate gambling in any direct or
94	94	64indirect 66 manner, including without limitation Internet gambling websites, video slot machines
95	95	65and video 67 poker machines.
96	96	66 “Video Game Production Company”, a company including its subsidiaries engaged in the
97	97	67business of producing video games. The term “video game production company” shall not mean
98	98	68or include any company which is more than 25 per cent owned, affiliated, or controlled, by any
99	99	69company or person which is in default on a loan made by the Commonwealth or a loan
100	100	70guaranteed by the Commonwealth.
101	101	71 Section 13: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
102	102	72Official Edition, is further amended in subsection (a) by adding at line 23 after “motion picture”
103	103	73the following term: “, or video games,” . 5 of 6
104	104	74 Section 14: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
105	105	75Official Edition, is further amended in subsection (a) by adding at line 25 after “motion picture”
106	106	76the following term: “, or video game,” .
107	107	77 Section 15: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
108	108	78Official Edition, is further amended in subsection (a) by adding at line 29 after “motion picture”
109	109	79the following term: “, or video games,” .
110	110	80 Section 16: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
111	111	81Official Edition, is further amended in subsection (a) by adding at line 30 after “motion picture”
112	112	82the following term: “, or video games,” .
113	113	83 Section 17: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
114	114	84Official Edition, is further amended in subsection (a) by adding at line 37 after “motion picture”
115	115	85the following term: “, or video games,” .
116	116	86 Section 18: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
117	117	87Official Edition, is further amended in subsection (b) by adding at line 42 after “motion picture”
118	118	88the following term: “, or video games,” .
119	119	89 Section 19: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
120	120	90Official Edition, is further amended in subsection (b) by adding at line 45 after “motion picture”
121	121	91the following term: “, or video games,” .
122	122	92 Section 20: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
123	123	93Official Edition, is further amended in subsection (b) by adding at line 47 after “motion picture
124	124	9498 production company” the following term: “, or video game production company,” . 6 of 6
125	125	95 Section 21: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 100
126	126	96Official Edition, is further amended in subsection (c) by adding at line 56 after “motion picture”
127	127	97101 the following term: “, or video games,” .
128	128	98 Section 22: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
129	129	99Official Edition, is further amended in subsection (c) by adding at line 59 after “motion picture”
130	130	100the following term: “, or video games,” .
131	131	101 Section 23: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008
132	132	102Official Edition, is further amended in subsection (e)(2) by adding at line 84 after “motion 107
133	133	103picture” the following term: “, or video games,” .