Iowa legislation · 91st General Assembly
Iowa HF2389: A BILL FOR An Act relating to the establishment of programs administered by the economic development authority, including the interactive digital entertainment program, game studio investment matching program, game industry fellowship program, and game studio grant program, and making appropriations
Status: In committee, February 17, 2026
An Act relating to the establishment of programs administered by the economic development authority, including the interactive digital entertainment program, game studio investment matching program, game industry fellowship program, and game studio grant program, and making appropriations.
What the bill says
A bill FOR An Act relating to the establishment of programs administered by the economic development authority, including the interactive digital entertainment program, game studio investment matching program, game industry fellowship program, and game studio grant program, and making appropriations.
From the introduced text, February 10, 2026:
A BILL FOR An Act relating to the establishment of programs administered by the economic development authority, including the interactive digital entertainment program, game studio investment matching program, game industry fellowship program, and game studio grant program, and making appropriations. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5787YH (2) nls/ko H.F. 2389 DIVISION I INTERACTIVE DIGITAL ENTERTAINMENT PROGRAM, GAME STUDIO INVESTMENT MATCHING PROGRAM, GAME INDUSTRY FELLOWSHIP PROGRAM, AND GAME STUDIO GRANT PROGRAM Section 1. NEW SECTION. 15.540 Interactive digital entertainment tax credit program. 1. As used in this section: a. "Fund" means the interactive digital entertainment program fund. b. "Program" means the interactive digital entertainment program. c. "Qualified developer" means a person that develops and produces qualified productions. d. "Qualified expenditures" means labor, goods, services, and production costs directly related to a qualified production. e. "Qualified production" means interactive media or video games developed and produced in the state. 2. a. The authority shall establish and administer an interactive digital entertainment program for the purpose of awarding tax credits to qualified developers for qualified expenditures. b. The authority shall adopt rules to establish eligibility criteria for a qualified developer to participate in the program and the criteria must include all of the following: (1) The qualified developer must maintain a physical presence in the …