Georgia CommonsHouse Creative Arts & Entertainment Committee
House Creative Arts & Entertainment Committee, March 4, 2026
2025-2026 Regular Session · 403 CAP · 8 min
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Summary
Written by an AI model (gpt-6.1-sol) from the transcript. It is not part of the record, and the video is what was said.
The committee considered HB 1476, which the sponsor described as correcting eligibility language for Georgia postproduction tax credits and setting a flat 30% credit. The chair noted that the existing credit included a 20% base plus a possible additional 10%, and the sponsor agreed that the change would not increase the maximum credit. The committee approved a do-pass recommendation by voice vote and sent the bill to Rules.
Bills discussed (1)
Each account covers the stretch of the meeting it names. The bill's number is said in that stretch, unless it was the only bill on a committee's agenda.
HB 1476. Income tax; credits for postproduction expenditures; revise amount of credit
From 0:05:45 · turns 2 to 23
The sponsor said HB 1476 would correct language that prevents some postproduction companies doing business in Georgia from receiving the existing tax credit, so the law would work as originally intended. The sponsor said the bill would raise the base credit from 20% to 30% to make Georgia more competitive, noting that many states offer 40%. The chair asked whether the bill instead replaces the existing 20% credit and possible additional 10% with a flat 30% credit, without increasing the maximum amount. The sponsor confirmed that description and agreed with the chair's explanation that the change would focus the credit on the intended companies. A committee member moved for a do-pass recommendation, and the motion was seconded. The chair declared the motion approved by voice vote and said the bill could proceed to Rules. No vote count was stated.
Transcript
26 turns. Select a time to play that moment of the video.
- 0:05:30
All right.
- 0:05:31
Get that nice.
- 0:05:34
Okay. All right. Good afternoon. Sorry for the quick, uh, quick, uh, committee. This is the House Creative Arts and Entertainment Committee. We have a bill before us, House Bill 1476, and, uh, Representative or Vice Chair Hong, if you want to present, you are mic witness one. Is that you?
- 0:05:55
Yes. Thank you. Ooh.
- 0:05:56
Ooh. Hey, party.
- 0:05:58
All right. Thank you, Chairman and members of the committee. Thank you for making the time to hear this bill. It's House Bill 1476. I have LC443496. This is just cleanup language. Um, as you know, we have a post-production company tax credit, um, in our statute, and, um, currently the way it's written, the post-production companies, uh, doing business here in Georgia in some cases are not able to get the tax credit. So we changed some language so that they are actually able to and, um, that this statute does what we initially intended.
- 0:06:35
We also increased the tax c- uh, credit from 20% to 30%. Many states, um, have it as 40%, so we increased it just to be a little bit more competitive.
- 0:06:46
I had a question.
- 0:06:47
And then w- but, but I, I do see on 17 through 19 where there was an additional 10 that you could receive in the old one. So it was a 2010 credit, and now this just takes it, since we're making sure to focus it on our companies, it makes it a straight 30.
- 0:07:01
Correct.
- 0:07:02
So it's not necessarily a revenue-
- 0:07:03
An increase. Yeah
- 0:07:04
... yeah, it's not gonna be a, um, an increase in the total amount. It's just making sure it's, it's, uh, focused, narrowly-
- 0:07:10
That's right
- 0:07:10
... focused on what we want it to. Um, does anybody have any questions on legislation?
- 0:07:15
At the appropriate time.
- 0:07:17
At the appropriate time. Any other questions? One, two, three? All right, I say the time is appropriate.
- 0:07:22
All right. Um, Mr. Chairman, I move that HB 1476, LC443496 receive the do pass.
- 0:07:31
Second.
- 0:07:31
Second.
- 0:07:32
All right, we have a first and second. Any comments? All in favor say aye.
- 0:07:37
Aye.
- 0:07:38
All right, the ayes have it. You can go to Rules. If you'll get that form, I'll sign it after, uh, after the meeting.
- 0:07:41
I will. Thank you so much. Thank you all.
- 0:07:42
Thank you. Appreciate you guys. Thank you. Have a good day.
- 0:07:55
Have a good one.