Compilation of Rules and Regulations of the State of Georgia › Department 159 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter 159-1 - FILM, MUSIC & DIGITAL ENTERTAINMENT DIVISION › Subject 159-1-1 - FILM TAX CREDIT › Rule 159-1-1-.05 - Georgia Entertainment Promotion Tax Credit Application Process

Current through Rules and Regulations filed through June 27, 2024
(1) The GEP Tax Credit is available only for
				Projects specified in Rule
				159-1-1-.07 below, where such
				Projects also comply with the requirements of this Rule
				159-1-1-.05, have been approved and
				certified by GDEcD for the Base Tax Credit, and achieve multimarket commercial
				distribution within five (5) years from the date that the initial Base
				Certification Letter was issued.
(2) GEP Tax Credit certification applications
				must be submitted to GDEcD as part of a Completed Application if the Applicant
				intends to pursue the GEP Tax Credit. In order to be eligible for the GEP Tax
				Credit, projects must include the GEP Logo and a link to
http://www.georgia.org/film
on
				the Project's promotional website as outlined in O.C.G.A. §
									48-7-40.26, starting from any
				point of initial public screening, distribution, or release. Production
				Companies must submit proof of compliance with statutory requirements to GDEcD.
				In lieu of GEP Logo placement and a link to the website, Production Companies
				may offer Alternative Marketing Opportunities of equal or greater marketing
				value to the State, subject to GDEcD approval of the selected Alternative
				Marketing Opportunities. Production Companies must elect whether to include the
				GEP Logo or pursue the Alternative Marketing Opportunity at the time the
				Production Company submits a Completed Application for the Project. The GEP
				Logo and link to the website may not be used in a Project without GDEcD's prior
				written approval. Projects that are not eligible or approved for the GEP Tax
				Credit may still be eligible for the Base Tax Credit.
(3) If a Production Company or Qualified
				Interactive Entertainment Production Company elects to use the GEP Logo
				placement to satisfy the requirements for the GEP Tax Credit, then the
				Production Company or Qualified Interactive Entertainment Production Company
				shall submit to GDEcD digital evidence to verify the appropriate placement of
				the GEP Logo in the Project not earlier than following the receipt of the Base
				Certification Letter, and no later than five (5) days before the Project is
				distributed. If the publically released version of the Project contains a
				different and incorrect placement of the GEP Logo, GDEcD may retract or deny
				certification of the GEP Tax Credit.
(4) Once the Project has been distributed,
				the Production Company shall submit the GEP Distribution Form verifying that
				distribution occurred within five (5) years from the date that the initial Base
				Certification Letter was issued.
(5) Following GDEcD's verification that the
				GEP Logo placement is correct or that the Alternative Marketing Opportunities
				have been fulfilled, and verification that the Project has been distributed,
				GDEcD will issue the Uplift Certification Letter. If a Production Company
				seeking the GEP Tax Credit fails to fulfill all of the obligations of the GEP
				Logo and link, or the Alternative marketing agreement, or, if the Production
				Company fails to provide the GEP Distribution form verifying distribution to
				GDEcD within five (5) years from the date that the initial Base Certification
				Letter was issued, the project shall not be eligible for the GEP Tax Credit. In
				the case of projects that have Base Certification Letters issued for multiple
				tax years, the five (5) year period in which the Project must be distributed
				shall begin from the date of the initial Base Certification Letter for the
				project.
(6) For Feature Film,
				Series, Pilot, TV Movie, Music Video or Interactive Entertainment Projects that
				opt to include the GEP Logo and a link to
http://www.georgia.org/film
on
				the promotional website as outlined in O.C.G.A. §
									48-7-40.26, GDEcD will make
				available various versions of the GEP Logo and the link to each qualified GEP
				Tax Credit applicant at no charge. GDEcD will only provide the GEP Logo to
				applicants that GDEcD has certified as being eligible to receive the GEP Tax
				Credit. Production Companies or Qualified Interactive Entertainment Production
				Companies may not use the GEP Logo in a Project without prior written GDEcD
				approval. Furthermore, it is required that each qualified GEP Tax Credit
				applicant utilizing the logo to fulfill the GEP Tax Credit requirements submit
				proof of the required placement of the GEP Logo in the completed Feature Film,
				Series, Pilot, TV Movie, Music Video, or Interactive Entertainment Production
				to GDEcD at least five (5) days prior to the Project's distribution. In the
				instance of any project distributed via a Streaming Service, the GEP logo shall
				automatically appear in the end credits in accordance with the requirements
				outlined in O.C.G.A. §
									48-7-40.26 and these rules, and
				shall not require the viewer to take any action, such as selecting "watch end
				credits" or some other similar selection, to view the GEP logo as a result of
				the Streaming platform automatically proceeding to the next episode, preview,
				or production. In the event that the GEP logo is only viewable if the viewer
				has to take action to stop the automatic proceeding to the next episode,
				preview or production, such logo placement shall not serve to meet the
				eligibility requirements for the GEP Tax Credit.
(7) If the inclusion of the GEP Logo or link
				to
http://www.georgia.org/film
is prohibited by the Children's Television Act, or any other local, state or
				federal government policy, or if the Production Company or Qualified
				Interactive Entertainment Production Company cannot, for any reason, fulfill
				the placement requirements, GDEcD, under the Alternative Marketing
				Opportunities, will offer acceptable alternatives to allow the GEP Tax Credit
				to the applicant and the greatest level of promotion for the State of Georgia.
				The GEP Logo or agreed upon alternative marketing must be utilized for the Life
				of the Project, beginning with the first public screening or initial
				distribution.
(8) If the GEP Logo
				or agreed upon alternative marketing promotion has not been fulfilled prior to
				the Project's distribution, which in no event shall be later than five (5)
				years from the date that the first Base Certification Letter was issued, the
				Project will not be eligible for the GEP Tax Credit. Both logo requirements and
				Alternative Marketing Opportunities must be for the Life of the Project,
				beginning with the first public screening or initial distribution. However,
				GDEcD's ability to retract certification is limited by the applicable statute
				of limitations for assessing income tax for any claiming or carryover year, or
				in the instance of audited productions, by the prohibition on recapturing
				credits from transferees or purchasers.
O.C.G.A. §
											48-7-40.26.