Section 1757-D. Limitations.
(a) Cap.--In no case shall the aggregate amount of tax credits awarded in a fiscal year under this subarticle exceed $1,000,000.
(b) Individual limitations.--The aggregate amount of video game production tax credits awarded by the department under section 1753-D(d) to a taxpayer for a video game may not exceed 25% of the qualified video game production expenses to be incurred during each of the first four years that the video game production expenses are incurred and 10% for each year thereafter that the video game production expenses are incurred.
(1757-D added July 13, 2016, P.L.526, No.84)