GA HB1125

Adds "independent filmmaker" as a new category eligible for Georgia's entertainment industry tax credits, defined as a production company with gross income less than $1 million for the taxable year that is primarily engaged in qualified production activities

Exempts independent filmmakers from the $500,000 minimum base investment requirement that applies to other production companies seeking the tax credit

Tax credit structure remains at 20% of base investment, with an additional 10% available for productions that include a qualified Georgia promotion or equivalent marketing opportunity

Effective date of January 1, 2027, applicable to taxable years beginning on or after that date