Income tax credit; production expenditures incurred in the production of televised commercial advertisements in this state may be aggregated to meet the base investment to earn such tax credit; provide

A BILL to be entitled an Act to amend Code Section 48-7-40.26 of the Official Code of Georgia Annotated, relating to an income tax credit for film, gaming, video, or digital production in Georgia, so as to provide that production expenditures incurred in the production of televised commercial advertisements in this state may be aggregated to meet the base investment to earn such tax credit; to revise definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.