An interesting legislative turnabout is underway in North Carolina.
A state senator who twice in the past introduced bills designed to restrict the sales of mature-themed games to minors has now proposed that the state offer financial incentives to game developers.
Yesterday, Sen. Julia Boseman (D) introduced S525, a new bill that would permit game developers to take advantage of a tax credit of up to 15% for qualifying expenses.
While the measure does not restrict M-rated games as did an earlier proposal in Oklahoma, it does preclude material which qualifies as "obscene" under North Carolina law:
Limitation. – No credit is allowed under this section for qualifying expenses with respect to digital interactive media that contain material that is obscene, as defined in G.S. 14-190.1.