Rule 159-1-1-.05 - Georgia Entertainment Promotion Tax Credit Application Process(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.Ga. Comp. R. & Regs. R. 159-1-1-.05
O.C.G.A. § 48-7-40.26.
Original Rule entitled "Qualified Productions & Production Activities" adopted. F. Mar. 4, 2010; eff. Mar. 24, 2010.Amended: F. May 6, 2013; eff. May 26, 2013.Amended: F. Dec. 4, 2017; eff. Dec. 24, 2017.Amended: F. Mar. 5, 2018; eff. Mar. 25, 2018.Amended: F. Dec. 29, 2020; eff. Jan. 18, 2021.Amended: F. June 18, 2021; eff. July 8, 2021.Amended: New title, "Georgia Entertainment Promotion Tax Credit Application Process." F. Dec. 15, 2023; eff. Jan. 4, 2024.