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GeorgiaHB 4752025-2026 Regular SessionHouse

Income tax credit; film, gaming, video or digital production; revise a definition

Sponsored By: Shaw Blackmon (Republican), Kasey Carpenter (Republican), Matthew Gambill (Republican), Soo Hong (Republican), Lauren McDonald III (Republican), Will Wade (Republican)

Signed by Governor

Creative Arts & EntertainmentEconomic Development and TourismGeneral Bill

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 2 costs, 0 mixed.

More Georgia productions qualify for tax credits

For tax years beginning on or after January 1, 2026, more Georgia productions qualify for the production tax credit. Commercial ads can qualify without being limited to televised ads. Eligible distribution now includes paid subscription services and free ad-supported streaming television channels. Projects must still be produced in Georgia and approved by the Georgia Department of Economic Development as state-certified productions.

Georgia production applicants face rules and costs

Beginning January 1, 2026, Georgia's economic development department must set production certification rules covering deadlines, eligible content, and distribution methods. The rules must also cover applications, supporting documents, and application fees. The department may charge reasonable certification fees and must send collected fees to the state's general fund. A production company suing over denied certification must pay all court costs if the department wins. The law sets no fee or court-cost amounts.

Some productions cannot claim Georgia tax credits

For tax years beginning on or after January 1, 2026, Georgia's production tax credit excludes several types of projects. Projects must be intended for commercial distribution across multiple markets and shot, recorded, or originally created in Georgia. User-created content shared only through social media cannot qualify. News, athletic event coverage, local-interest programs, instructional videos, and corporate videos are also excluded.

Sponsors & Cosponsors

Sponsors

  • Shaw Blackmon

    Republican • House

  • Kasey Carpenter

    Republican • House

  • Matthew Gambill

    Republican • House

  • Soo Hong

    Republican • House

  • Lauren McDonald III

    Republican • House

  • Will Wade

    Republican • House

Cosponsors

  • Matt Brass

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 372 • No: 58

House vote • 3/27/2025

Agree to Senate Amendment

Yes: 159 • No: 2 • Other: 3

Senate vote • 3/25/2025

ADOPTION OF AMENDMENT #2 BY THE SENATOR FROM THE 53RD

Yes: 3 • No: 49 • Other: 3

Senate vote • 3/25/2025

PASSAGE AS AMENDED

Yes: 49 • No: 5 • Other: 1

House vote • 2/28/2025

PASSAGE

Yes: 161 • No: 2 • Other: 7

Actions Timeline

  1. Effective Date

    1/1/2026

  2. House Date Signed by Governor

    5/12/2025House

  3. Act 124

    5/12/2025

  4. House Sent to Governor

    4/7/2025House

  5. House Agreed Senate Amend or Sub

    3/27/2025House

  6. Senate Third Read

    3/25/2025Senate

  7. Senate Passed/Adopted As Amended

    3/25/2025Senate

  8. Senate Read Second Time

    3/18/2025Senate

  9. Senate Committee Favorably Reported

    3/13/2025Senate

  10. Senate Read and Referred

    3/3/2025Senate

  11. House Third Readers

    2/28/2025House

  12. House Passed/Adopted

    2/28/2025House

  13. House Committee Favorably Reported

    2/24/2025House

  14. House Second Readers

    2/20/2025House

  15. House First Readers

    2/19/2025House

  16. House Hopper

    2/18/2025House

Bill Text

  • HB 475/AP* (v5)

    PDF

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