Section 8753-D - Credit for qualified video game production expenses.(a) Application.--A taxpayer may apply to the department for a tax credit under this section. The application shall be on the form required by the department.(b)Review and approval.--The department shall review and approve or disapprove the applications in the order in which they are received. Upon determining the taxpayer has incurred or will incur qualified video game production expenses, the department may approve the taxpayer for a tax credit.(c)Contract.--If the department approves the taxpayer's application under subsection (b), the department and the taxpayer shall enter into a contract containing the following: (1) An itemized list of production expenses incurred or to be incurred for the video game.(2) An itemized list of Pennsylvania production expenses incurred or to be incurred for the video game.(3) With respect to a contract entered into prior to completion of production, a commitment by the taxpayer to incur the qualified video game production expenses as itemized.(4) The principal production start date.(5) Any other information the department deems appropriate.(c.1) Prohibition.--A tax credit may not be awarded for fiscal years prior to fiscal year 2017-2018.(d) Certificate.--Upon execution of the contract required by subsection (c), the department shall award the taxpayer a video game production tax credit and issue the taxpayer a video game production tax credit certificate.Added by P.L. TBD 2016 No. 84, § 30, eff. 7/13/2016.