Rule 159-1-1-.04 - Base Tax Credit Certification Application Process(1) For all Feature Film, Series, Pilots, TV Movie, Commercial Advertisement and Music Video Projects to be considered for approval, Production Companies must submit a Completed Application. For Projects with estimated Project budgets under $100 Million, the Completed Application must be submitted not earlier than one hundred twenty (120) days prior to the Principal Photography Start Date and no later than seven (7) calendar days after the Principal Photography Start Date. For Projects with estimated Project budgets over $100 Million, the Completed Application must be submitted not earlier than one hundred eighty (180) days prior to the Principal Photography Start Date and no later than seven (7) calendar days after the Principal Photography Start Date.(2)(a) A Completed Application must include:1. An online application form that has been entirely filled in without blanks or placeholders-such as "TBD", and identifies if the application is for the Base Tax Credit, the GEP Uplift Tax Credit, or both;2. Documentary evidence that the Project is Fully Funded;3. A shooting script (except in the case of unscripted or reality projects), synopsis, or story boards, whichever is applicable;4. Media buy (for Commercials only); and5. Song lyrics (for Music Videos only).(b) For Commercial Advertisements only, GDEcD may hold applications open for a period of one (1) year from the date on which the application is submitted in order to allow the Production Company to secure the media buy. In this case, no certification decision will be rendered until the application is completed.(3) For all Interactive Entertainment Projects, Qualified Interactive Entertainment Production Companies shall first submit an application to the commissioner of GDOR for preapproval of tax credits. Once GDOR approval is received, but no later than December 31 of the fund year for which GDOR approval was received, Qualified Interactive Entertainment Production Companies must submit a Completed Application to GDEcD.a. A Completed Application must include:i. An online application form that has been entirely filled in without blanks or placeholders-such as "TBD", and identifies if the application is for the Base Tax Credit, the GEP Uplift Tax Credit, or both;ii. Form IT-QIEPC and the approved Form IT-QIEPC-AP for the current fund year;iii. Documentary evidence that the Project is Fully Funded;iv. A detailed synopsis of the Interactive Entertainment Project, including the architecture, navigation, and story plotlines, as well the proposed scope of work that will be undertaken on the Interactive Entertainment Project during the fund year for which approval was sought; andv. A final staff list, including contact information.b. Interactive Entertainment Projects must apply to GDEcD for certification within the fund year that they are approved by GDOR, regardless of whether the Qualified Interactive Entertainment Production Company had previously sought certification for the same Interactive Entertainment Project in prior fund years. The information included on the Completed Application shall pertain to the work completed or intended to be completed by the Qualified Interactive Entertainment Company on the Interactive Entertainment Project for the fund year in which a certification letter is sought.(4) Production Companies should strive to complete each Project within a single tax year. However, for a Project that is not completed within the Production Company applicant's tax year (on either a fiscal year or calendar year basis, as identified in the Completed Application), the Production Company must apply for a new project certification in each successive tax year during which qualified production activities take place. A Production Company must obtain a Base Certification Letter for each Project for each year in which it claims tax credits. Each Project shall not span more than two tax years, unless GDEcD provides prior written approval. A Production Company seeking a Base Certification Letter for a second tax year must provide proof that qualified production activity was ongoing in the second year. GDEcD shall not issue additional certification letters for deferred or delinquent payments that carried over from the first tax year. This two-tax year limitation for each Project shall not apply to projects for animation or Interactive Entertainment. This two-tax year limitation applies to all multi-year entertainment productions that qualify for the Film Tax Credits including, but not limited to, Feature Films, TV Movies, or Series.(5) Following receipt of a Completed Application, GDEcD may request additional supporting documentation as outlined in Rule 159-1-1-.03(1)(a) to verify Project details. Once GDEcD determines a Project is eligible for certification, GDEcD will electronically provide a Base Certification Letter.(6) Projects that are not completed within the timeframe provided on the Completed Application, or that are postponed for an extended period, and do not notify GDEcD of the material change in schedule within 30 days may have their Base Certification Letter retracted at GDEcD's sole discretion.(7) All Feature Film, Series, Pilots, TV Movies, Commercial Advertisements and Music Video Project Applicants that receive the Base Certification Letter are required to submit the following: (a) Within ninety (90) days of the completion of Principal Photography, a Production Company must provide proof that the Project was recorded in whole or in part in Georgia. Such proof shall include the following:1. Final crew list, including contact information;2. Final vendor list, including contact information;3. Final locations list, including a physical address and location contact information;4. Signed call sheet from the first day of Principal Photography; and5. Final Shooting Schedule.(b) Within ninety (90) days following the last qualified Georgia expenditure, the Production Company shall provide a completed Georgia Expenditures Report.(c) For Film, Series, TV Movies, and Pilot Projects, at least 5 days prior to the Project's release, the Production Company shall provide to GDEcD at least five (5) production still photos, three (3) promotional posters for the Project, and agreed upon alternative marketing materials, if applicable, all with adequate licensing rights to permit GDEcD to use the provided production stills, posters, and/or alternative marketing materials for promotion of the film industry in Georgia.(8) A Production Company's, or Interactive Entertainment Production Company's, failure to provide any of the above listed supporting materials may result in the retraction of the Base Certification Letter for the Project.(9) Any misrepresentation or material change of Project information without written notification to GDEcD or GDOR or the submission of project documentation that does not adhere to industry standards may result in denial or revocation of certification.Ga. Comp. R. & Regs. R. 159-1-1-.04
O.C.G.A. § 48-7-40.26.
Original Rule entitled "Film Tax Credit Certification Application Process" 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: New title "Base Tax Credit Certification Application Process." F. Dec. 29, 2020; eff. Jan. 18, 2021.Amended: F. June 18, 2021; eff. July 8, 2021.Amended: F. Dec. 15, 2023; eff. Jan. 4, 2024.