All Roll Calls
Yes: 372 • No: 58
GeorgiaHB 4752025-2026 Regular SessionHouseWALLET
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)
Became Law
Creative Arts & EntertainmentEconomic Development and TourismGeneral Bill
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
More Georgia film and game projects qualify
Georgia expands what counts as a qualified production for the state’s film, video, and interactive tax credit. Projects must be produced in Georgia, at least in part, and approved by the Department of Economic Development. Eligible types include feature films, series, pilots, TV movies, commercials, music videos, interactive entertainment, and prereleased interactive games. Work must be fixed on a delivery system and meant for multimarket distribution, such as theaters, video on demand, TV licensing, paid subscription platforms, free ad‑supported streaming TV channels, cable, public broadcasting, and game platforms. News, sports, local‑interest, corporate, or instructional videos, user‑generated social‑only content, and projects not made in Georgia are excluded. These rules start January 1, 2026.
New certification rules and fees for producers
The Department of Economic Development sets formal rules for which projects qualify and how to apply for state certification. The rules cover deadlines, eligible content and distribution, required documents, and application steps. You file certification with the state revenue commissioner. The department can charge reasonable certification fees, which go to the state general fund. If you sue over a certification denial and the department wins, you must pay all court costs. These changes take effect January 1, 2026, and apply to taxable years that begin on or after that date.
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
House vote • 3/27/2025
Agree to Senate Amendment
Yes: 159 • No: 2
Senate vote • 3/25/2025
ADOPTION OF AMENDMENT #2 BY THE SENATOR FROM THE 53RD
Yes: 3 • No: 49
Senate vote • 3/25/2025
PASSAGE AS AMENDED
Yes: 49 • No: 5
House vote • 2/28/2025
PASSAGE
Yes: 161 • No: 2
Actions Timeline
Effective Date
1/1/2026House Date Signed by Governor
5/12/2025HouseAct 124
5/12/2025House Sent to Governor
4/7/2025HouseHouse Agreed Senate Amend or Sub
3/27/2025HouseSenate Third Read
3/25/2025SenateSenate Passed/Adopted As Amended
3/25/2025SenateSenate Read Second Time
3/18/2025SenateSenate Committee Favorably Reported
3/13/2025SenateSenate Read and Referred
3/3/2025SenateHouse Third Readers
2/28/2025HouseHouse Passed/Adopted
2/28/2025HouseHouse Committee Favorably Reported
2/24/2025HouseHouse Second Readers
2/20/2025HouseHouse First Readers
2/19/2025HouseHouse Hopper
2/18/2025House
Bill Text
HB 475/AP* (v5)
Related Bills
HB 90 — Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property
HB 739 — Lawrenceville, City of; annexation of certain territory; provide
HB 579 — Professions and businesses; licensure to engage in trade; provisions
SB 566 — Ad Valorem Taxation of Property; the acceptance of tax digests in the event of a publication error made by a newspaper; provide
SB 284 — "Georgia Uniform Securities Act of 2008,"; issuance of orders by the Commissioner of Securities directing persons who have violated certain securities provisions to return; authorize
HB 413 — Agriculture; prohibit local ordinances that prohibit operation of mobile sawmills on agricultural land