IA HSB728

Creates an Interactive Digital Entertainment Program offering tax credits up to 30% of qualified expenditures for video game developers maintaining a physical presence in Iowa with minimum payroll of $250,000, plus an additional 5% credit for displaying an approved "made in Iowa" logo.

Establishes a Game Studio Investment Matching Program providing forgivable loans that match private investments dollar-for-dollar in Iowa-based game development companies, capped at $20 million per company per fiscal year.

Creates a Game Industry Fellowship Program awarding stipends of $2,000-$4,000 per month for up to 12 months to individuals working at Iowa game development companies.

Establishes a Game Studio Grant Program providing grants up to $250,000 to Iowa-based game studios for production costs, equipment, software, or workforce development, with a $2.5 million annual cap.

Caps the Interactive Digital Entertainment Program tax credits at $20 million annually and creates a dedicated fund in the state treasury for each program.