republic-os/legislation/us/states/ga/2025-26/hb-475.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/ga	Georgia General Assembly	2025_26	HB 475	Georgia HB 475 (2025_26)	bill	REVENUE AND TAXATION	enacted	Kasey Carpenter Lauren McDonald III Matthew Gambill Shaw Blackmon Soo Hong Will Wade	4	16	4	2025-02-18	2026-01-01	openstates	ocd-bill/aa005fe0-e238-4636-9ff1-1755d1058e8a	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	bf3ed1378867dc77c4e902d74169c5fb1f5a65f484c8d17862717eea27b4d5f4	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. LC 59 0102/a (committee substitute) — source
3. Sen Floor Amend 1 (committee substitute) — source
4. Sen Floor Amend 2 (committee substitute) — source

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; origin ocd-bill/aa005fe0-e238-4636-9ff1-1755d1058e8a. Confidence: reported (aggregated from official Georgia legislature records).