Rule 159-1-1-.07 - Qualified Productions for GEP Tax Credit(1) 'Qualified Movie Production' means a Feature Film for which GDEcD granted GEP Tax Credit certification. Feature Films must include a shooting script or synopsis, as applicable, for review along with their Base Tax Credit certification application and GEP Tax Credit application. After completion of the project but no later than five (5) days prior to distribution, a digital copy of the project containing the five (5) second long GEP Logo before the below the line crew crawl and the address of the promotional website must be sent to GDEcD for review. A GEP Distribution Form showing proof of fulfillment for the GEP Logo or agreed upon alternative marketing promotion must be provided to GDEcD no later than five (5) years from the date that the first Base Certification Letter was issued, or the project will not be eligible for the GEP Tax Credit and will not receive the Uplift Certification Letter. (a) For Feature Films, Production Companies must include an acknowledgement in the end credit roll of the Project recognizing the State of Georgia.(2) 'Qualified TV Production' means Pilot, Series (in whole or in part), and Television Films, for which GDEcD granted GEP Tax Credit certification. Television productions must include a shooting script or synopsis, as applicable, for review with their Base Tax Credit certification application and GEP Tax Credit application. After completion of the project but no later than five (5) days prior to distribution, a digital copy of the project containing the required GEP Logo with the address of the promotional website must be sent to GDEcD for review. To qualify for the GEP Tax Credit, the production must include a five (5) second long Georgia promotional logo in the body of the program(s); to be placed in the opening title sequence; as a bumper into or out of a commercial break; or in a prominent position in each single episode's end credits with no less than a half screen exposure and not over content. A GEP Distribution Form showing proof of fulfillment for the GEP Logo or agreed upon alternative marketing promotion must be provided to GDEcD no later than five (5) years from the date that the first Base Certification Letter was issued, or the project will not be eligible for the GEP Tax Credit and will not receive the Uplift Certification Letter. (a) For Television Movies, Production Companies must include an acknowledgement in the end credit roll of the Project recognizing the State of Georgia.(3) 'Qualified Music Video' means a Music Video for which GDEcD granted GEP Tax Credit certification. To qualify for the GEP Tax Credit, a minimum of a five (5) second long Georgia logo exposure must occur at the end of the finished Project, and be included in all online promotions. After completion of the project but no later than five (5) days prior to distribution, a digital copy of the project containing the required GEP Logo and link must be sent to GDECD for review. Music video producers must provide a song lyric sheet and general outline of the storyboard of the music video along with their Base Tax Credit certification application and GEP Tax Credit application. A GEP Distribution Form showing that Multimarket Commercial Distribution outside the state of Georgia was accomplished and proof of fulfillment for the GEP Logo in the finished Project, as well as in online promotions, or agreed upon alternative marketing promotion must be provided to GDEcD no later than five (5) years from the date that the first Base Certification Letter was issued, or the project will not be eligible for the GEP Tax Credit and will not receive the Uplift Certification Letter.(4) 'Qualified Interactive Entertainment Project' means an Interactive Entertainment project for which GDEcD has granted GEP Tax Credit certification, but does not include Prereleased Games. To qualify for the GEP Tax Credit, Interactive Entertainment Projects must include a total of fifteen (15) seconds of GEP logo exposure in units sold, and up to a three (3) second GEP Logo adjacency in all online promotions. Interactive Entertainment Projects may meet the fifteen (15) second requirement by aggregating up to three (3) separate and distinct displays of the GEP Logo throughout the Interactive Entertainment Project totaling fifteen (15) seconds. Prereleased Games do not qualify for the GEP Tax Credit. Placement of the GEP Logo within an Interactive Entertainment Project must be discussed in advance with GDEcD. Interactive Entertainment Projects must provide a synopsis of the Interactive Entertainment project including architecture, navigation and story plotlines before the project can be certified. A GEP Distribution Form showing that Multimarket Commercial Distribution outside the state of Georgia was accomplished and proof of fulfillment for the GEP Logo or agreed upon alternative marketing promotion must be provided to GDEcD at least five (5) days prior to distribution, but no later than December 31 of the fund year for which certification was sought, or the Project will not be eligible for the GEP Tax Credit.(5) GDEcD will have sole authority for the certification of any project; the denial of certification for any project; the denial of certification of the GEP Tax Credit; the agreed upon type, style, length and placement of the GEP Logo, and the settlement of all disputes regarding the GEP Tax Credit.(6) GDEcD will make every effort to negotiate in good faith with applicants as it relates to the GEP Logo placement or alternative marketing opportunities at all times in order to provide the greatest level of promotion, economic impact, and jobs creation for the state of Georgia.Ga. Comp. R. & Regs. R. 159-1-1-.07
O.C.G.A. § 48-7-40.26.
Original Rule entitled "Qualified Productions" adopted. F. Mar. 4, 2010; eff. Mar. 24, 2010.Amended: New title "Qualified Productions for GEP Tax Credit." 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: F. Dec. 15, 2023; eff. Jan. 4, 2024.