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2025-2026 Regular Session

HB475

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

A BILL to be entitled an Act to amend Code Section 48-7-40.26 of the Official Code of Georgia Annotated, relating to income tax credits for film, gaming, video, or digital production, so as to revise a definition; to revise rules and regulations; to authorize certain fees; to require companies to pay court costs if the denial of certification is upheld by a court on appeal; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Legislative progress

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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.

Sent to Governor April 7, 2025 Governor approved May 12, 2025 Became law May 12, 2025

Recorded floor votes

4 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.

February 28, 2025 · House

Passage: House Vote #115

Passed ⭐ Substantive final action

161 yea–2 nay · 7 not voting · 10 absent

View roll call

March 25, 2025 · Senate

Adoption Of Amendment #2 By The Senator From The 53rd: Senate Vote #284

Failed

3 yea–49 nay · 3 not voting · 1 absent

View roll call

March 25, 2025 · Senate

Passage As Amended: Senate Vote #285

Passed ⭐ Substantive final action

49 yea–5 nay · 1 not voting · 1 absent

View roll call

March 27, 2025 · House

Agree To Senate Amendment: House Vote #330

Passed ⭐ Substantive final action

159 yea–2 nay · 3 not voting · 16 absent

View roll call

Committee referrals

Instrument history

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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.

  1. State Effective Date 2026-01-01
  2. State Act 124
  3. House House Date Signed by Governor
  4. House House Sent to Governor
  5. House House Agreed Senate Amend or Sub
  6. Senate Senate Passed/Adopted As Amended
  7. Senate Senate Third Read
  8. Senate Senate Read Second Time
  9. Senate Senate Committee Favorably Reported
  10. Senate Senate Read and Referred
  11. House House Passed/Adopted View roll call
  12. House House Third Readers
  13. House House Committee Favorably Reported
  14. House House Second Readers
  15. House House First Readers
  16. House House Hopper
Source provenance