GA HB1180

Nonresidents who receive residual or royalty payments from performing arts activities on Georgia state certified productions are classified as "taxable nonresidents" and subject to Georgia income tax on that income, whether received within or outside the state

The minimum base investment threshold for a production company to qualify for the film tax credit is raised from $500,000 to $750,000 for a single state certified production, or $8 million for all state certified productions combined

Annual transferable/sellable tax credits are capped at 2.3 percent of the total state General Appropriations Act budget for the corresponding fiscal year, with excess credits rolling over to subsequent years; production companies may elect to use credits directly without counting toward the cap

The additional 10 percent tax credit (on top of the base 20 percent) now requires a state certified production to meet at least four of nine specified criteria, including using 50 percent Georgia crew, 50 percent Georgia vendors, spending at least $30 million in-state, filming in underutilized counties, using Georgia studio facilities, supporting workforce development programs, or including a qualified Georgia promotion

Interactive entertainment (video game) production company tax credits are separated into a new standalone Code section (48-7-40.37) with a $12.5 million annual aggregate cap, a $1.5 million per-company annual maximum, and a $250,000 minimum base investment requirement; the Act takes effect January 1, 2026