Tennessee’s Esports Tax Break Looks to Lure Fortnite Challengers

July 1, 2021, 9:42 PM

Hoping to capitalize on the fast-growing esports industry, Tennessee is offering a large tax break to come play video games in front of crowds and online spectators.

Starting July 1 esports leagues, competitive circuits, and tournaments in Tennessee are eligible for a tax write-off (H.B. 141) on their franchise and excise tax returns, including up to 50% of qualified payroll expenses. It aligns the creators of global gaming phenomenons like Fortnite and League of Legends with the likes of Hollywood and the tax credits and rebates offered as film and TV project incentives for years in more than …

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