AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A DELAWARE ENTERTAINMENT PRODUCTION TAX CREDIT.

Summary

The bill gives Delaware‑based companies that spend at least $500,000 on eligible film, television, video‑game or esports projects a credit equal to 30% of those costs against state taxes. Companies may combine expenses across multiple projects and can sell or transfer any unused credit after approval by the Division of Small Business. The measure aims to draw creative‑industry investment to the state.

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