Proposed Oklahoma Tax Break Excludes M-Rated Games

January 23, 2009 -

From the good news/bad news department:

An Oklahoma state senator has proposed tax incentives for game developers - but only if their project is eligible for a T (13+) or lesser rating from the ESRB.

It was longtime GamePolitics comment moderator E. Zachary Knight who alerted us to the measure, SB644. The proposal by Sen. Anthony Sykes (R), would make game projects eligible for tax breaks which already apply to films, commercials and TV productions in the state.

The video game rating requirement is spelled out in the language of the bill:

“Video games” mean products that are intended for commercial use or are produced for distribution on electronic media and which include an appreciable quantity of at least three (3) of the following types of data: text, sound, fixed images, animated images and 3D geometry and which are rated or will be rated by the Entertainment Software Rating Board with the ratings of Early Childhood, Everyone, Everyone 10+ and Teen.

While games are restricted to projects appropriate for those under 17, the only eligibility requirement placed on film content is that it be neither child pornography nor obscene. By that standard, R-rated films and MA-17 television programs would easily qualify for the tax break.

EZK spoke to Sen. Sykes yesterday about the rating requirement and filed this report with GamePolitics:

[Sen. Sykes]... would rather not include the ratings restriction. Unfortunately, as he went around to his fellow senators asking for their support, the first question out of their mouths was whether there would be ratings restrictions.

He is well aware of the [failed] game legislation of [2006] and many of the people who voted for that bill are still in office and were some of the people who demanded the restriction...

He also raised some concerns about [possible] lobbying against the bill... His final concern was whether he could get enough support during such economic turmoil. Oklahoma is facing a budget shortfall this year and that may not make such a tax break very appealing to many people.

GamePolitics readers will recall that Oklahoma's 2006 video game content law was ruled unconstitutional by a federal judge in September, 2007.

If the measure is passed, Oklahoma will join neighboring Texas as the only states tying game developer incentives to content restrictions.


Comments

Re: Proposed Oklahoma Tax Break Excludes M-Rated Games

AS far as I know there is only one. I can't remember the name, but it is really just a single person office and all development is out sourced.

Other than that there are at least 4 schools offering game realted degrees and/or courses as well as many indie developers.

This is more of an effort to attract game developers to the state. But with those content restrictions, it won't be as affective.

E. Zachary Knight
Oklahoma City Chapter of the ECA
http://www.theeca.com/chapters_oklahoma

Re: Proposed Oklahoma Tax Break Excludes M-Rated Games

I know OSU-Stillwater is trying to setup a game programming course but I'm not sure how far thats gone.  It would be nice if we had something like that here on the Okmulgee campus.

Re: Proposed Oklahoma Tax Break Excludes M-Rated Games

OSU-OKC offers a two year Game Programming degree. OCCC offers a two year Game art and animation degree. Rose College offers a two year game programming degree and Rogers State offers a four Year game programming degree.

Those are the degrees  Iknow about. Many other colleges offer game related courses.

E. Zachary Knight
Oklahoma City Chapter of the ECA
http://www.theeca.com/chapters_oklahoma

 
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Papa MidnightIt's not bad so far, but I am honestly not sure what to make of it (or where it's going for that matter)07/28/2014 - 9:44pm
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MaskedPixelanteNah, I'm fine purple monkey dishwasher.07/28/2014 - 4:05pm
Sleaker@MP - I hope you didn't suffer a loss of your mental faculties attempting that.07/28/2014 - 3:48pm
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ZenMatthew, the 3DS already has GBA games in the form of the ambassador tittles. And I an just as curious about them not releasing them on there like they did the NES ones. I do like them on the Wii U as well, but seems weird. And where are the N64 games?07/28/2014 - 10:40am
james_fudgeNo. They already cut the price. Unless they release a new version that has a higher price point.07/28/2014 - 10:19am
E. Zachary KnightMatthew, It most likely is. The question is whether Nintendo wants to do it.07/28/2014 - 10:12am
Matthew WilsonI am sure the 3ds im more then powerful enough to emulate a GBA game.07/28/2014 - 9:54am
Sleaker@IanC - while the processor is effectively the same or very similar, the issue is how they setup the peripheral hardware. It would probably require creating some kind of emulation for the 3DS to handle interfacing with the audio and input methods for GBA07/28/2014 - 9:30am
Sleaker@EZK - hmmm, that makes sense. I could have sworn I had played GB/GBC games on it too though (emud of course)07/28/2014 - 9:23am
E. Zachary KnightSleaker, the DS has a built in GBA chipset in the system. That is why it played GBA games. The GBA had a seperate chipset for GB and GBColor games. The DS did not have that GB/GBC chipset and that is why the DS could not play GB and GBC games.07/28/2014 - 7:25am
IanCI dont think Nintendo ever gave reason why GBA games a reason why GBA games aren't on the 3DS eshop. The 3DS uses chips that are backwards compatable with the GBA ob GBA processor, after all.07/28/2014 - 6:46am
Sleakerhmmm that's odd I could play GBA games natively in my original DS.07/28/2014 - 1:39am
Matthew Wilsonbasically "we do not want to put these games on a system more then 10 people own" just joking07/27/2014 - 8:13pm
MaskedPixelanteSomething, something, the 3DS can't properly emulate GBA games and it was a massive struggle to get the ambassador games running properly.07/27/2014 - 8:06pm
Andrew EisenIdeally, you'd be able to play such games on either platform but until that time, I think Nintendo's using the exclusivity in an attempt to further drive Wii U sales.07/27/2014 - 7:21pm
Matthew WilsonI am kind of surprised games like battle network are not out on the 3ds.07/27/2014 - 7:01pm
Andrew EisenWell, Mega Man 1 - 4, X and X2 are already on there and the first Battle Network is due out July 31st.07/27/2014 - 6:16pm
 

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