MA H3084

Extends Massachusetts' existing motion picture tax credit program to include video game production companies, allowing them to claim the same tax incentives currently available to film productions

Defines "video games" as interactive software distributed via electronic media (internet, mobile networks, optical media) that users interact with to achieve goals, including MMOs, casual games, console games, virtual worlds, and mobile games

Explicitly excludes gambling-related products from the definition, including internet gambling websites, video slot machines, and video poker machines

Disqualifies companies from eligibility if more than 25% owned, affiliated, or controlled by any entity in default on a Commonwealth loan or loan guarantee

Amends both Chapter 62 (personal income tax) and Chapter 63 (corporate excise tax) of the General Laws to add video games alongside motion pictures in all relevant tax credit provisions