Income tax credit; film, gaming, video or digital production; revise a definition

HB 475 updates Georgia's tax credit program for film, gaming, video, and digital production companies by revising key definitions and rules. It adds a requirement that companies must pay court costs if a court upholds the denial of their certification after an appeal. The bill directly affects businesses seeking these tax credits by clarifying eligibility rules and adding financial consequences for unsuccessful legal challenges. It does not change the credit amount but modifies administrative procedures and dispute resolution processes for the program. The law takes effect January 1, 2026.