GA HB475

Expands qualified distribution methods for film tax credits to include paid subscription platforms and free advertiser-supported streaming television (FAST) channels, while removing outdated reference to "televised" commercial advertisements

Excludes user-generated content distributed exclusively via social media platforms from qualifying for the film tax credit

Authorizes the Department of Economic Development to charge reasonable certification application fees, which must be remitted to the state general fund

Requires production companies to pay all court costs if they lose an appeal challenging the Department's denial of tax credit certification

Effective January 1, 2026, applicable to taxable years beginning on or after that date