The bill establishes several programs under the economic development authority to promote the interactive digital entertainment industry in Iowa. It introduces the Interactive Digital Entertainment Program, which offers tax credits to qualified developers for expenditures related to interactive media and video game development, requiring them to maintain a physical presence in Iowa and have a minimum payroll of $250,000. Additionally, the bill creates a Game Studio Investment Matching Program that provides forgivable loans to investors who match private investments in Iowa-based game development companies, as well as a Game Industry Fellowship Program to financially support experienced professionals relocating to Iowa for work in the video game sector.

Furthermore, the bill establishes a Game Studio Grant Program to assist eligible game studios in recruiting senior-level professionals from outside the state, with grants ranging from $50,000 to $75,000 per hire. The authority is responsible for administering these programs and ensuring compliance through audits and reporting. For the fiscal year 2026-2027, the bill appropriates a total of $42.5 million from the general fund to support these initiatives, including specific allocations of $20 million for the interactive digital entertainment program fund, $10 million for the matching program, and $2.5 million each for the fellowship and grant programs.