GamePolitics reports on legislation proposed by Senator Anthony Sykes (R-OK) which would make video games eligible for the same tax breaks that apply to TV and film. The catch is that games with a mature rating would not be eligible for those breaks
"While games are restricted to projects appropriate for those under 17, the only eligibility requirement placed on film content is that it be neither child pornography nor obscene. By that standard, R-rated films and MA-17 television programs would easily qualify for the tax break. ... '[Sen. Sykes]... would rather not include the ratings restriction. Unfortunately, as he went around to his fellow senators asking for their support, the first question out of their mouths was whether there would be ratings restrictions.'"