Georgia CommonsHouse · Passed · 2025-2026 Regular Session
HB 475: Income tax credit; film, gaming, video or digital production; revise a definition
Last action January 1, 2026 · Effective Date
House Bill 475 revises Georgia's film, gaming, video, and digital production tax credit law by updating what counts as a qualified production, letting the Department of Economic Development charge certification fees, and making companies pay court costs if they lose an appeal over a denied certification.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Enrolled version, the latest the General Assembly's website lists.
In plain language
Georgia offers an income tax credit (O.C.G.A. § 48-7-40.26) to companies that produce film, gaming, video, or digital projects certified by the Department of Economic Development. This bill updates the definition of 'qualified production activities' that can earn the credit. It drops references to laser discs and 'televised' commercial advertisements as separate categories, removes 'advertiser supported sites' from the list of distribution outlets, and adds paid subscription platforms and free ad-supported streaming television (FAST) channels. It also excludes user-generated content distributed only through social media from qualifying. The bill also changes how certification works. The Department of Economic Development must set rules covering application deadlines, project types, required paperwork, and application fees, and it can charge reasonable fees that go to the state general fund. If a production company appeals a denied certification in court and loses, it must pay the court costs of that litigation. The changes take effect January 1, 2026 and apply to taxable years starting on or after that date.
What the bill does
- Removes 'televised' as a qualifier for commercial advertisements and drops laser discs from the list of formats eligible for the tax credit.
- Removes 'advertiser supported sites' from qualifying distribution channels and adds paid subscription platforms and free ad-supported streaming television (FAST) channels.
- Excludes user-generated content distributed only on social media platforms from qualifying for the tax credit.
- Requires the Department of Economic Development to write rules covering certification deadlines, qualifying project types, application procedures, documentation, and fees.
- Allows the Department of Economic Development to charge certification fees, which would go into the state general fund rather than the department's own budget.
- Requires a production company to pay court costs if it appeals a denied certification and the department wins the case.
Who it affects
Film, television, gaming, and digital media production companies seeking Georgia's production tax credit; the Department of Economic Development, which certifies productions and sets fees; and companies that challenge a denied certification in court, since they could owe court costs.
Why it matters
Production companies would face updated rules about which projects and distribution methods qualify for a valuable state tax credit, including new streaming categories and an exclusion for social media content. Companies could also pay new certification fees and risk owing court costs if they unsuccessfully challenge a denied certification.
Key provisions
- Section 1 revises the definition of 'qualified production activities' in O.C.G.A. § 48-7-40.26(b)(11), removing laser discs and advertiser supported sites, and adding paid subscription platforms and FAST channels while excluding social-media-only user-generated content.
- Section 2 requires the Department of Economic Development's certification rules to address application deadlines, qualifying content types and distribution methods, application procedures, documentation, and fees.
- Section 2 also authorizes the department to charge reasonable certification fees, deposited into the state general fund.
- Section 2 further provides that if the department wins an appeal over a denied certification, the production company must pay the litigation's court costs.
- Section 3 sets the effective date as January 1, 2026, applicable to taxable years beginning on or after that date.
From the bill
“If the Department of Economic Development prevails in the litigation of an appeal on the denial of certification, the plaintiff production company shall pay all court costs associated with such litigation.”
“The Department of Economic Development may charge reasonable fees associated with the certification process established pursuant to this subsection and such fees shall be remitted to the state general fund.”
Status timeline
- Effective Date
- Act 124
- House Date Signed by Governor (House)
- House Sent to Governor (House)
- House Agreed Senate Amend or Sub (House)
- Senate Passed/Adopted As Amended (Senate)
- Senate Third Read (Senate)
- Senate Read Second Time (Senate)
Show full history (16 actions)
- Senate Committee Favorably Reported (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Matthew Gambill (R, HD-15)
- Lauren McDonald III (R, HD-26)
- Will Wade (R, HD-9)
- Soo Hong (R, HD-103)
- Shaw Blackmon (R, HD-146)
- Kasey Carpenter (R, HD-4)
- Matt Brass (R, SD-6)
Votes
- House voteFebruary 28, 2025
161 yea, 2 nay (7 not voting, 10 excused)
- Senate voteMarch 25, 2025
3 yea, 49 nay (3 not voting, 1 excused)
- Senate voteMarch 25, 2025
49 yea, 5 nay (1 not voting, 1 excused)
- House voteMarch 27, 2025
159 yea, 2 nay (3 not voting, 16 excused)
Topics
- film tax credit
- Georgia production incentives
- entertainment industry regulation
- state tax policy
- streaming media