NC Senator Failed at Legislating Content, Now Proposes a Tax Break for Developers

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.

In past sessions, Sen. Boseman introduced bills designed to restrict sales of mature games to minors in 2005 and 2007. Both measures failed to pass.

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