Article 3F Tax Credits

  • Provides tax credits for the development of interactive digital media.
  • Credits are awarded for expenses that exceed $50,000 in the development phase but not more than $7.5 million.
  • 15% of compensation wages for full-time employees.
  • 20% of research expenses paid to a North Carolina university or community college.
  • Eligibility requirements: 
    • Eligible for electronic media distribution including file download over the Internet, computer controlled virtual universe, and/or contain a significant amount of 3 of the following 5: animated images, fixed images, sound, text and 3D geometry.
    • Includes gaming platforms, game engines, and games for entertainment or other applications (excluding material developed for internal use only, interpersonal communication services, gambling or casino games, political advertising or containing obscene or harmful materials for minors).