Video Game Production Tax Credit (VGP)
The Commonwealth of Pennsylvania (the “commonwealth”), through the Department of Community and Economic Development (the “Department”), administers the Video Game Production Tax Credit Program (the “Program”) authorized by Article XVII-D-Subarticle D of the Tax Reform Code of 1971 (P.L. 6, No.2) (the “Act”), a copy of which is attached as Appendix A of the Guidelines
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