Georgia Entertainment Industry Investment Act; revise definition and taxation of income of taxable nonresidents

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to revise the definition and taxation of income of taxable nonresidents with respect to the Georgia Entertainment Industry Investment Act; to revise the allocation and apportionment of income from state certified productions for corporations; to require registration and location of intellectual property associated with a state certified production; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.