Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8757-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)   1 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.