--- title: HB 475. Income tax credit; film, gaming, video or digital production; revise a definition collection: bills id: 2025-2026/hb475 cite_as: HB 475, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb475 md_url: https://georgiacommons.org/bills/2025-2026/hb475.md text_url: https://georgiacommons.org/bills/2025-2026/hb475/text source_url: https://www.legis.ga.gov/legislation/70392 date: 2025-05-12 status: passed corpus_version: bills-2026-08-28 license: Public record of the Georgia General Assembly, via LegiScan; see about.md publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb474.md next: https://georgiacommons.org/bills/2025-2026/hb476.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 1507 omitted_url: https://georgiacommons.org/bills/2025-2026/hb475.md?full=1 bill_number: HB 475 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-05-12 last_action: Effective Date 2026-01-01 sponsors: - Matthew Gambill - Lauren McDonald - Will Wade - Soo Hong - Shaw Blackmon - Kasey Carpenter - Matt Brass text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB475/2025 upstream_id: 1974127 summaries_model: claude-sonnet-5 topic_tags: - film tax credit - Georgia film industry - gaming and digital production - state tax policy - economic development --- # HB 475. Income tax credit; film, gaming, video or digital production; revise a definition ## Text 25 HB 475/AP House Bill 475 (AS PASSED HOUSE AND SENATE) By: Representatives Gambill of the 15th, McDonald III of the 26th, Wade of the 9th, Hong of the 103rd, Blackmon of the 146th, and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-7-40.26 of the Official Code of Georgia Annotated, relating to1 income tax credits for film, gaming, video, or digital production, so as to revise a definition;2 to revise rules and regulations; to authorize certain fees; to require companies to pay court3 costs if the denial of certification is upheld by a court on ap peal; to provide for related4 matters; to provide for an effective date and applicability; to repeal conflicting laws; and for5 other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 Code Section 48-7-40.26 of the Official Code of Georgia Annotated, relating to income tax9 credits for film, gaming, video, or digital production, is amended by revising paragraph (11)10 of subsection (b) as follows:11 "(11) 'Qualified production activities' means the production of new film, video, or digital12 projects produced in this state and approved by the Department of Economic13 Development as state certified productions, including only the following: feature films,14 series, pilots, movies for television, televised commercial advertisements, music videos,15 interactive entertainment, or prereleased interactive games. Such activities shall include16 H. B. 475 - 1 - 25 HB 475/AP projects recorded in this state, in whole or in part, in either short or long form, animation17 and music, fixed on a delivery system which includes without limitation film, videotape,18 computer disc, laser disc, and any element of the digital domain, from which the program19 is viewed or reproduced, and which is intended for multimarket commercial distribution20 via theaters, video on demand, direct to DVD, digital platforms designed for the21 distribution of interactive games, licensing for exhibition by individual television stations,22 groups of stations, networks, advertiser supported sites, paid subscription based23 platforms, free advertiser supported streaming television (FAST ) channels, cable24 television stations, or public broadcasting stations. Such ter m shall not include the25 coverage of news or athletic events, local interest programming , instructional videos,26 corporate videos, any project that is not intended for multimar ket commercial27 distribution, user-generated content distributed exclusively via social media platforms,28 or any project not shot, recorded, or originally created in Georgia."29 SECTION 2.30 Said Code section is further amended by revising subsection (i) as follows: 31 "(i)(1) The Department of Economic Development shall determine throug h the32 promulgation of rules and regulations what projects qualify for the tax credits authorized33 under this Code section. Such rules and regulations shall include, but not be limited to,34 certification application deadlines, qualified project content types and distribution35 methods, certification application process and required supporting documentation, and36 certification application fees. Certification shall be submitted to the state revenue37 commissioner.38 (2) The Department of Economic Development may charge reasonable fees associated39 with the certification process established pursuant to this subsection and such fees shall be40 remitted to the state general fund.41 H. B. 475 - 2 - 25 HB 475/AP (3) If the Department of Economic Development prevails in the litigation of an appeal42 on the denial of certification, the plaintiff production company shall pay all court costs43 associated with such litigation."44 SECTION 3.45 This Act shall become effective on January 1, 2026, and shall be applicable to taxable years46 beginning on or after such date.47 SECTION 4.48 All laws and parts of laws in conflict with this Act are repealed.49 H. B. 475 - 3 - ## Summaries written by Georgia Commons The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary. House Bill 475 tightens the definition of projects that qualify for Georgia's film, gaming, video and digital production tax credit, and lets the state charge certification fees and recover court costs when it wins denial appeals. ### Plain-language summary Georgia offers an income tax credit to companies that produce film, video, gaming, or digital projects certified by the Department of Economic Development (O.C.G.A. § 48-7-40.26). This bill narrows the definition of 'qualified production activities' that can earn that credit, adding free advertiser supported streaming (FAST) channels to the list of eligible distribution outlets while also spelling out more exclusions, such as content not shot or created in Georgia and user-generated content distributed only on social media. The bill also lets the Department of Economic Development set detailed rules for certification, including deadlines, required paperwork, and application fees, which would go into the state's general fund. If a production company sues over a denied certification and loses, it must now 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 it does - Revises the definition of 'qualified production activities' eligible for the film, gaming, video, or digital production tax credit under O.C.G.A. § 48-7-40.26. - Adds free advertiser supported streaming (FAST) channels as an eligible distribution method for certified productions. - Clarifies that projects not shot, recorded, or originally created in Georgia, or distributed only via social media, do not qualify. - Authorizes the Department of Economic Development to charge certification application fees, which go to the state general fund. - Requires a production company that unsuccessfully appeals a denial of certification in court to pay the resulting court costs. - Sets the changes to take effect January 1, 2026, applying to taxable years beginning on or after that date. ### Who it affects Film, television, gaming, and digital media production companies seeking Georgia's production tax credit, along with the Department of Economic Development, which certifies eligible projects, and the state revenue commissioner, who receives certification submissions. ### Why it matters Production companies would face a narrower, more clearly defined set of qualifying activities and new certification fees, plus the risk of paying court costs if they unsuccessfully challenge a denied certification, changing the cost and predictability of seeking Georgia's production tax credit. ### Key provisions - Section 1 revises paragraph (11) of subsection (b) to redefine 'qualified production activities,' adding FAST channels and excluding non-Georgia-made or social-media-only content. - Section 2 revises subsection (i) to direct the Department of Economic Development to set certification rules, including deadlines, documentation, and fees remitted to the state general fund. - Section 2 also adds a new rule requiring a production company to pay court costs if it loses an appeal of a certification denial. - Section 3 sets the effective date as January 1, 2026, applying to taxable years beginning on or after that date. - Section 4 repeals conflicting laws. ## Status - Status: Passed (2025-05-12) - Last action: Effective Date 2026-01-01 (2025-05-12) - Sponsors: Matthew Gambill, Lauren McDonald, Will Wade, Soo Hong, Shaw Blackmon, Kasey Carpenter, Matt Brass - Official page: https://www.legis.ga.gov/legislation/70392 > The history, votes, and amendments (1,507 characters) are at https://georgiacommons.org/bills/2025-2026/hb475.md?full=1