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Senate clears changes to film tax credit rules after heated debate and failed amendments
Summary
Senators approved House Bill 475, a Department of Economic Development cleanup of film and digital production tax-credit rules, including language allowing fees to be remitted to the general fund; an amendment to strike Section 1 (which proponents called necessary to curb transferable credits) failed.
The Senate passed House Bill 475 on Wednesday, a Department of Economic Development bill that revises rules governing Georgia—s film, gaming and digital production tax credit program and clarifies certification and fee authority.
What the bill does Sponsor remarks identified the measure as a departmental cleanup that narrows eligibility language (for example, excluding short-form social-media content from the credit) and adds administrative clarifications. The floor sponsor said the bill allows the department to charge "a reasonable fee associated with the certification process" and—by a floor amendment—clarifies that such fees shall be remitted to the State General…
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