---
type: "Bill"
title: "Income tax credit; film, gaming, video or digital production; revise a definition"
description: "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."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "HB 475"
citation: "Georgia HB 475 (2025_26)"
classification: ["bill"]
subjects: ["REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Kasey Carpenter", "Lauren McDonald III", "Matthew Gambill", "Shaw Blackmon", "Soo Hong", "Will Wade"]
version_count: 4
action_count: 16
vote_count: 4
first_action: "2025-02-18"
last_action: "2026-01-01"
source: "openstates"
source_identifier: "ocd-bill/aa005fe0-e238-4636-9ff1-1755d1058e8a"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "bf3ed1378867dc77c4e902d74169c5fb1f5a65f484c8d17862717eea27b4d5f4"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 475 (2025_26) — 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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 475/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/237724.pdf)
2. **LC 59 0102/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232635.pdf)
3. **Sen Floor Amend 1** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/237059.pdf)
4. **Sen Floor Amend 2** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/237060.pdf)

## Votes

- Senate Vote #284 - 2025-2026 Regular Session — **3–49** (fail) · upper
- House Vote #115 - 2025-2026 Regular Session — **161–2** (pass) · lower
- House Vote #330 - 2025-2026 Regular Session — **159–2** (pass) · lower
- Senate Vote #285 - 2025-2026 Regular Session — **49–5** (pass) · upper

## Sponsors

- Kasey Carpenter — primary (person)
- Lauren McDonald III — primary (person)
- Matthew Gambill — primary (person)
- Shaw Blackmon — primary (person)
- Soo Hong — primary (person)
- Will Wade — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-02-18** House Hopper `introduction`
- **2025-02-19** House First Readers `reading-1`
- **2025-02-20** House Second Readers `reading-2`
- **2025-02-24** House Committee Favorably Reported `committee-passage-favorable`
- **2025-02-28** House Third Readers `reading-3`
- **2025-02-28** House Passed/Adopted `passage`
- **2025-03-03** Senate Read and Referred `referral-committee`
- **2025-03-13** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-03-18** Senate Read Second Time `reading-2`
- **2025-03-25** Senate Third Read `reading-3`
- **2025-03-25** Senate Passed/Adopted As Amended `passage`
- **2025-03-27** House Agreed Senate Amend or Sub
- **2025-04-07** House Sent to Governor `executive-receipt`
- **2025-05-12** House Date Signed by Governor `executive-signature`
- **2025-05-12** Act 124 `executive-signature`
- **2026-01-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aa005fe0-e238-4636-9ff1-1755d1058e8a`. Confidence: reported (aggregated from official Georgia legislature records).