GA HB1476

Increases the tax credit for qualified postproduction expenditures from 20% to 30% for postproduction companies spending at least $500,000 annually in Georgia

Removes the additional 10% credit that was previously available when qualified production expenditures were incurred in Georgia under Code Section 48-7-40.26

Allows postproduction companies to claim credits under this section even if they also claim production tax credits under Code Section 48-7-40.26, though not for the same expenditures

Retains the additional 5% credit for qualified production expenditures incurred in tier 1 or tier 2 counties as designated by the commissioner of community affairs

Effective July 1, 2026, applicable to all taxable years beginning on or after January 1, 2026