# Georgia HB 475: Income tax credit; film, gaming, video or digital production; revise a definition

Georgia HB 475, Income tax credit; film, gaming, video or digital production; revise a definition, is a 2025-2026 Regular Session House bill sponsored by Shaw Blackmon (Republican), Kasey Carpenter (Republican), Matthew Gambill (Republican) and 3 others; status signed, last action 2026-01-01 (Effective Date) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/GA-HB475-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia HB 475
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: Income tax credit; film, gaming, video or digital production; revise a definition
- Status: signed
- Chamber: House
- Introduced: 2025-02-18
- Last action: 2026-01-01, Effective Date
- Sponsors: Shaw Blackmon (Republican), Kasey Carpenter (Republican), Matthew Gambill (Republican), Soo Hong (Republican), Lauren McDonald III (Republican), Will Wade (Republican)
- Cosponsors: 1
- Subjects: Creative Arts & Entertainment, Economic Development and Tourism, General Bill
- Touches household money: no
- Roll calls: 4 (372 yes, 58 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- More Georgia productions qualify for tax credits: benefit, low. 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.…
- Georgia production applicants face rules and costs: cost, low. 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 certi…
- Some productions cannot claim Georgia tax credits: cost, low. 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 socia…

## Sponsors and cosponsors

- Sponsor: Shaw Blackmon (Republican), House
- Sponsor: Kasey Carpenter (Republican), House
- Sponsor: Matthew Gambill (Republican), House
- Sponsor: Soo Hong (Republican), House
- Sponsor: Lauren McDonald III (Republican), House
- Sponsor: Will Wade (Republican), House
- Cosponsor: Matt Brass (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-27 | House | Agree to Senate Amendment | pass | 159 | 2 | 3 |
| 2025-03-25 | Senate | ADOPTION OF AMENDMENT #2 BY THE SENATOR FROM THE 53RD | fail | 3 | 49 | 3 |
| 2025-03-25 | Senate | PASSAGE AS AMENDED | pass | 49 | 5 | 1 |
| 2025-02-28 | House | PASSAGE | pass | 161 | 2 | 7 |

## Actions (16)

- 2026-01-01: Effective Date
- 2025-05-12: House Date Signed by Governor (House)
- 2025-05-12: Act 124
- 2025-04-07: House Sent to Governor (House)
- 2025-03-27: House Agreed Senate Amend or Sub (House)
- 2025-03-25: Senate Third Read (Senate)
- 2025-03-25: Senate Passed/Adopted As Amended (Senate)
- 2025-03-18: Senate Read Second Time (Senate)
- 2025-03-13: Senate Committee Favorably Reported (Senate)
- 2025-03-03: Senate Read and Referred (Senate)
- 2025-02-28: House Third Readers (House)
- 2025-02-28: House Passed/Adopted (House)
- 2025-02-24: House Committee Favorably Reported (House)
- 2025-02-20: House Second Readers (House)
- 2025-02-19: House First Readers (House)
- 2025-02-18: House Hopper (House)

## Bill text

- HB 475/AP* (v5): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/237724)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [HB 475/AP* (v5) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/237724)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/GA-HB475-2025-2026 (as of 2026-10-19).