§ 45. Empire state digital gaming media production credit. (a)\nAllowance of credit. (1) A taxpayer which is a digital gaming media\nproduction entity engaged in qualified digital gaming media production,\nor who is a sole proprietor of or a member of a partnership, which is a\ndigital gaming media production entity engaged in qualified digital\ngaming media production, and is subject to tax under article nine-A or\ntwenty-two of this chapter, shall be allowed a credit against such tax\nto be computed as provided herein for taxable years beginning on or\nafter January first, two thousand twenty-three and before January first,\ntwo thousand twenty-eight.\n (2) The amount of the credit shall be the product (or pro rata share\nof the product, in the case of a taxpayer who is a partner in a\npartnership, member of a limited liability company or shareholder in a\nsubchapter S corporation) of twenty-five percent and the qualified\ndigital gaming media production costs of one or more qualified digital\ngaming media productions.\n (3) Qualified digital gaming media production costs for a qualified\ndigital gaming media production incurred and paid in this state but\noutside such metropolitan commuter transportation district as defined in\nsection twelve hundred sixty-two of the public authorities law shall be\neligible for a credit of ten percent of such eligible production costs\nin addition to the credit specified in paragraph two of this\nsubdivision.\n (4) All applicants to this program are required, as a condition of\nreceiving the credit, to include in the credits of each digital game\ndevelopment media production language and a logo to be provided by the\ngovernor's office of motion picture and television development\nacknowledging the state's role in the creation of the production.\n (5) A qualified digital gaming media production that has applied for\ncredit under the provisions of this section shall, as a condition for\nthe granting of the credit, file a diversity plan with the department of\neconomic development outlining specific goals for hiring a diverse\nworkforce. The commissioner of economic development shall promulgate\nregulations implementing the requirements of this paragraph, which,\nnotwithstanding any provisions to the contrary in the state\nadministrative procedure act, may be adopted on an emergency basis, to\nensure compliance with the provisions of this paragraph. The department\nof economic development shall review each submitted plan as to whether\nit meets the requirements established by the commissioner of economic\ndevelopment, and shall verify that the applicant has met or made\ngood-faith efforts in achieving these goals.\n (b) Allocation of credit. The aggregate amount of tax credits allowed\nunder this section, subdivision fifty-five of section two hundred ten-B\nand subsection (nnn) of section six hundred six of this chapter in any\ntaxable year shall be five million dollars. Such credit shall be\nallocated by the department of economic development in order of priority\nbased upon the date of filing an application for allocation of digital\ngaming media production credit with such office. If the total amount of\nallocated credits applied for in any particular year exceeds the\naggregate amount of tax credits allowed for such year under this\nsection, such excess shall be treated as having been applied for on the\nfirst day of the subsequent taxable year. Provided, however, that for\ntaxable years beginning on or after January first, two thousand\ntwenty-three, if the total amount of allocated credits applied for in\nany particular year is less than the aggregate amount of tax credits\nallowed for such year under this section, any unused portion may be\ncarried over and added to the aggregate amount of credits allowed in the\nnext succeeding taxable year or years.\n (c) Definitions. As used in this section:\n (1) "Qualified digital gaming media production" means: (i) a website,\nthe digital
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