AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE DELAWARE ENTERTAINMENT JOB ACT.

Summary

The bill amends Delaware’s Entertainment Investment Tax Credit to give companies that spend at least $500,000 on qualifying productions a credit equal to 30% of those expenses. It applies to film, television, esports events and video‑game development, but excludes political ads, instructional videos, obscene content, live sports and website work. Companies must offer internship opportunities to Delaware residents and can sell, transfer, or carry forward unused credits for up to ten years.

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