Governor Brian Kemp has signed HB 475 into law, refining Georgia’s film tax credit program to better reflect the current realities of film, television, and streaming production. The updated legislation aims to maintain Georgia’s competitiveness in a rapidly evolving entertainment landscape by improving flexibility in how the program is managed.
What's New in HB 475?
Sponsored by Representative Matt Gambill (R-Cartersville) and Senator Matt Brass (R-Newnan), the bill grants the Georgia Department of Economic Development (GDEcD) the authority to set application deadlines and fees, accommodate productions that miss the window for the 10% uplift, and modernize outdated terminology—such as redefining “multimarket commercial distribution” to include streaming platforms and free ad-supported television (FAST) channels. The law also strengthens GDEcD’s ability to update its administrative rules in response to industry changes.
The state’s film incentive program originated with the Georgia Entertainment Industry Investment Act in 2005, which marked a turning point for the local entertainment economy. Since then, Georgia has developed into a global production center, attracting hundreds of film and television projects, building purpose-built soundstages, and nurturing a workforce capable of supporting large-scale productions.
Today, Georgia ranks consistently among the top filming locations in the world. The state’s production infrastructure, experienced talent pool, and diverse shooting environments make it a cost-effective and versatile choice for studios and streaming services alike.
Kelsey Moore, Executive Director of the Georgia Screen Entertainment Coalition (GSEC), emphasized that the new legislation helps the program stay relevant. “This legislation modernizes Georgia’s film tax credit to reflect the realities of today and tomorrow’s film, television, and streaming landscape,” she said. “It’s a forward-looking step that reinforces Georgia’s position as a global production leader.”
What about Star Wars?
Interestingly, while Georgia hasn’t hosted principal photography for a Star Wars film, there is a connection that underscores its growing significance. Actor Donald Glover, who portrayed a young Lando Calrissian in Solo: A Star Wars Story, filmed much of his hit series Atlanta in Georgia. This highlights how Georgia-based productions can elevate talent involved in major global franchises and serve as a creative incubator for high-profile projects.
What else is new about Georgia's Tax Incentive?
Alongside HB 475, the state has also enacted measures to improve the film production audit process, expand post-production incentives, and offer more options for the 10% uplift — all designed to maintain long-term stability and growth in Georgia’s entertainment sector. These changes, supported by industry groups like GSEC, reinforce the state’s commitment to remaining a premier destination for film and television production.
