When State Sen. Julia Boseman's video game legislation died with the recent conclusion of North Carolina's legislative session, most in the gaming community hailed it as a positive development.

The demise of another bill in the Tarheel State will be less celebrated, however.

H2157, a tax incentive for video game developers, failed to move beyond the Finance Committee of the North Carolina House.

As originally reported by GamePolitics, H2157 was introduced in May by State Rep. Pryor Gibson (D, seen at left). The bill would have provided 15% tax credits to developers. North Carolina has a substantial game development community, headlined by Epic Games, the company behind the Unreal series as well as the much-anticipated Gears of War for Xbox 360.