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Enacted

Georgia renews postproduction tax credits and updates conservation use property lease rules

Original title: Ad valorem tax; bona fide conservation use property; remove a limitation on leased property as to certain entities

Last action · May 14, 2025: House Date Signed by GovernorSponsors: Chas Cannon and 6 others

Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Does

House Bill 129 renews the state's postproduction film tax credit through 2030, capping it at $10 million annually starting in 2026, and exempts certain registered entities from conservation-use property lease restrictions. The measure applies to all taxable years beginning on or after January 1, 2026.

Why it matters

Property owners and production companies gain updated eligibility rules and tax credit extensions affecting local land assessments and state tax liabilities starting in 2026.

Background
  • House Bill 129 addresses preferential property tax assessments for conservation use lands and renews state tax incentives for postproduction film activities. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Property owners

Property owners leasing land or seeking preferential conservation use assessment face updated qualification rules.

Directly affected

Postproduction companies

Postproduction companies become eligible for renewed tax credits capped at $10 million annually subject to employee reporting mandates.

Directly affected

Department of Revenue

The department receives annual employee withholding reports from postproduction companies.

Key Facts

  • Removes conservation use property lease disqualifications for corporations, partnerships, and limited liability companies registered with the Secretary of State that meet ownership, primary agricultural/timber purpose, and 80 percent gross income thresholds, or where at least one member has a 25 percent or greater ownership interest.
  • Renews postproduction tax credits for taxable years beginning on or after January 1, 2026, and before January 1, 2031.
  • Sets the aggregate annual cap for postproduction tax credits at $10 million for the 2026-2030 period.
  • Requires postproduction companies claiming credits to report the monthly average number of full-time employees subject to Georgia income tax withholding to the Department of Revenue.
Show all 8 facts
  • Defines 'full-time employee' for postproduction tax credit reporting as a person performing a job requiring a minimum of 35 hours per week and paying at or above the county average wage with the lowest average wage in the state.
  • Mandates that the state tax commissioner annually report company names, tax years, and full-time employee averages to the House Committee on Ways and Means and Senate Finance Committee by June 30.
  • Allows unclaimed portions of the annual postproduction tax credit cap to roll over to succeeding years until fully claimed.
  • Applies all provisions of the Act to taxable years beginning on or after January 1, 2026.

Frequently Asked Questions

What changes for leased conservation use property under this bill?
The bill removes lease restrictions for certain registered corporations, partnerships, and limited liability companies that derive 80 percent or more of their gross income from bona fide conservation uses or where a member has at least a 25 percent ownership interest.
What is the annual cap for postproduction tax credits between 2026 and 2031?
The aggregate amount of tax credits allowed for postproduction companies shall not exceed $10 million per year for taxable years beginning on or after January 1, 2026, and before January 1, 2031.
What reporting requirements must postproduction companies meet to receive the tax credit?
Postproduction companies must report the monthly average number of full-time employees subject to Georgia income tax withholding on their Georgia income tax return.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

19 actions
  1. May 14, 2025HouseEnrolled
    House Date Signed by Governor
  2. May 14, 2025GovernorEnrolled
    Act 251
  3. May 14, 2025Georgia General Assembly
    Effective Date
  4. Apr 10, 2025House
    House Sent to Governor
  5. Apr 2, 2025Senate
    Senate Engrossed
  6. Apr 2, 2025Senate
    Senate Third Read
Show 13 earlier actions
  1. Apr 2, 2025SenateFloor
    Senate Passed/Adopted By Substitute
  2. Apr 2, 2025HouseFloor
    House Agreed Senate Amend or Sub
  3. Mar 31, 2025SenateCommittee
    Senate Committee Favorably Reported By Substitute
  4. Mar 28, 2025Senate
    Senate Recommitted
  5. Mar 27, 2025Senate
    Senate Read Second Time
  6. Mar 25, 2025SenateCommittee
    Senate Committee Favorably Reported
  7. Mar 6, 2025SenateIntroduced
    Senate Read and Referred
  8. Mar 4, 2025House
    House Third Readers
  9. Mar 4, 2025HouseFloor
    House Passed/Adopted
  10. Feb 26, 2025HouseCommittee
    House Committee Favorably Reported
  11. Jan 29, 2025House
    House Second Readers
  12. Jan 28, 2025HouseIntroduced
    House First Readers
  13. Jan 27, 2025HouseIntroduced
    House Hopper

Version history & redline

3 versions on file
Comparing Sen Ctee sub LC 44 3199S → HB 129/AP*
removed addedOfficial text
25 removed: LC 44 3199S The Senate Committee on Rules offered the following substitute to HB removed: 129: added: 129/AP House Bill 129 (AS PASSED HOUSE AND SENATE) By: Representatives Cannon of the 172nd , Burchett of the 176th , Dickey of the 134th , Corbett of the 174th , Huddleston of the 72 nd , and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to preferential assessment for […]
Redline computed from the official version text (record lane).View this version →

Voting Record

Outcome not reportedHouse4/2/2025Georgia LegislatureOfficial roll call ↗

Agree to Senate Substitute

Total

174

Yes
145
No
13
Present
0
Not voting
4
Abstain
0
Other positions
12

How they voted (174)

150 more members
Carolyn HugleyParty not recordedyes
John CarsonParty not recordednot voting
Joe CampbellParty not recordedyes
Teddy ReeseParty not recordedyes
Gabriel SanchezParty not recordedyes
Miriam ParisParty not recordedyes
Mary Margaret OliverParty not recordedyes
Michael SmithParty not recordedyes
Trey KelleyParty not recordedyes
Bill WerkheiserParty not recordedyes
Houston GainesParty not recordedno
Scott HiltonParty not recordedyes
Lee HawkinsParty not recordedyes
Betsy HollandParty not recordedyes
Charlice ByrdParty not recordedno
Alan PowellParty not recordedyes
Bill YeartaParty not recordedyes
Carl GilliardParty not recordedexcused
James BurchettParty not recordedyes
Inga WillisParty not recordedyes
Rey MartinezParty not recordedyes
Omari CrawfordParty not recordedyes
El-Mahdi HollyParty not recordedyes
Matt HatchettParty not recordedexcused
Angie O'SteenParty not recordedyes
Jasmine ClarkParty not recordedno
Robert FlournoyParty not recordedyes
Arlene BecklesParty not recordedyes
Park CannonParty not recordedno
Chris ErwinParty not recordedyes
Mitchell HornerParty not recordedyes
Mike CheokasParty not recordedyes
Rob CliftonParty not recordedyes
Danny MathisParty not recordedyes
Robert DawsonParty not recordedyes
Debbie BucknerParty not recordedyes
Billy MitchellParty not recordedyes
Holt PersingerParty not recordedyes
Bethany BallardParty not recordedyes
Tangie HerringParty not recordedyes
Regina Lewis-WardParty not recordedyes
Demetrius DouglasParty not recordedyes
Marvin LimParty not recordedno
Patty Marie StinsonParty not recordedexcused
Mary Frances WilliamsParty not recordednot voting
Ginny EhrhartParty not recordedyes
Lydia GlaizeParty not recordedexcused
Rhonda TaylorParty not recordedyes
Bryce BerryParty not recordedyes
Jason RidleyParty not recordedyes
Angela MooreParty not recordedexcused
David JenkinsParty not recordedyes
Rick TownsendParty not recordedyes
John LaHoodParty not recordedyes
Lehman FranklinParty not recordedyes
Jesse PetreaParty not recordedyes
Brent CoxParty not recordedyes
Imani BarnesParty not recordedyes
Jutt HowardParty not recordedyes
Mark NewtonParty not recordedyes
Will WadeParty not recordedyes
Kimberly AlexanderParty not recordedyes
Esther PanitchParty not recordedyes
Beth CampParty not recordedyes
Matthew GambillParty not recordedyes
Steven MeeksParty not recordednot voting
Tyler SmithParty not recordedyes
Jaclyn FordParty not recordedyes
Butch ParrishParty not recordedyes
Noel WilliamsParty not recordedyes
Viola DavisParty not recordedyes
Scott HolcombParty not recordedyes
Eric BellParty not recordedyes
Deborah SilcoxParty not recordedyes
Mitchell ScogginsParty not recordedyes
Dale WashburnParty not recordedyes
Trey RhodesParty not recordedyes
Jon BurnsParty not recordednot voting
Yasmin NealParty not recordedyes
Sam ParkParty not recordedyes
Mack JacksonParty not recordedexcused
Soo HongParty not recordedyes
Gabe OkoyeParty not recordedyes
Brad ThomasParty not recordedyes
Lisa CampbellParty not recordedno
Debra BazemoreParty not recordedyes
Dar'shun KendrickParty not recordedyes
Matt ReevesParty not recordedyes
Floyd GriffinParty not recordedyes
Edna JacksonParty not recordedyes
Stan GunterParty not recordedyes
Sylvia Wayfer BakerParty not recordedexcused
Jan JonesParty not recordedyes
Emory DunahooParty not recordedyes
Brian PrinceParty not recordedyes
Saira DraperParty not recordedyes
Tanya MillerParty not recordedyes
Chuck EfstrationParty not recordedexcused
Kim SchofieldParty not recordedyes
Gary RichardsonParty not recordedyes
Bruce WilliamsonParty not recordedyes
Phil OlaleyeParty not recordedyes
Karlton HowardParty not recordedyes
Long TranParty not recordedyes
Todd JonesParty not recordedno
Solomon AdesanyaParty not recordedyes
Michelle AuParty not recordedyes
Shaw BlackmonParty not recordedyes
Sharon CooperParty not recordedyes
Joseph GullettParty not recordedno
Don ParsonsParty not recordedyes
Victor AndersonParty not recordedyes
Martin MomtahanParty not recordedyes
Josh BonnerParty not recordedyes
Doreen CarterParty not recordedno
Terry CummingsParty not recordedyes
Carmen RiceParty not recordedyes
Noelle KahaianParty not recordedno
Stacey EvansParty not recordedno
David WilkersonParty not recordedyes
Chuck MartinParty not recordedexcused
Kasey CarpenterParty not recordedyes
Eddie LumsdenParty not recordedyes
Chas CannonParty not recordedyes
Sandy DonatucciParty not recordedyes
Steve TarvinParty not recordedyes
Derrick McCollumParty not recordedyes
Nissa JonesParty not recordedyes
Darlene TaylorParty not recordedyes
Matt DubnikParty not recordedyes
Al WilliamsParty not recordedexcused
Leesa HaganParty not recordedyes
Anne WestbrookParty not recordedyes
Vance SmithParty not recordedyes
Karen MathiakParty not recordedyes
Lauren McDonaldParty not recordedyes
David SampsonParty not recordedyes
Steven SainzParty not recordedyes
Matt BartonParty not recordedyes
Karen LuptonParty not recordedno
Dewey McClainParty not recordedyes
Ron StephensParty not recordedyes
Devan SeabaughParty not recordedyes
Rick JasperseParty not recordedyes
David ClarkParty not recordedyes
Bill HitchensParty not recordedyes
Rhonda BurnoughParty not recordedyes
Rob LeverettParty not recordedyes
Lynn SmithParty not recordedyes
Shea RobertsParty not recordedyes
Show 3 earlier roll calls
Outcome not reportedSenate4/2/2025Georgia LegislatureOfficial roll call ↗

MOTION TO ENGROSS: SB 214, HB 66, HB 79, HB 129, HB 134, HB 141, HB 370, HB 397, HB 445, HB 463, HB 532, HB 586, HB 652

Total

51

Yes
29
No
21
Present
0
Not voting
0
Abstain
0
Other positions
1

How they voted (51)

27 more members
Outcome not reportedSenate4/2/2025Georgia LegislatureOfficial roll call ↗

PASSAGE BY SUBSTITUTE

Total

51

Yes
40
No
8
Present
0
Not voting
2
Abstain
0
Other positions
1

How they voted (51)

27 more members
Outcome not reportedHouse3/4/2025Georgia LegislatureOfficial roll call ↗

PASSAGE

Total

174

Yes
160
No
7
Present
0
Not voting
6
Abstain
0
Other positions
1

How they voted (174)

150 more members
Lee HawkinsParty not recordedyes
Mitchell HornerParty not recordedyes
Rob CliftonParty not recordedyes
Sharon CooperParty not recordedyes
Dale WashburnParty not recordednot voting
Sam ParkParty not recordedyes
Jon BurnsParty not recordednot voting
Jan JonesParty not recordedyes
David HuddlestonParty not recordedyes
Bill YeartaParty not recordedyes
Steven MeeksParty not recordednot voting
Trey KelleyParty not recordedyes
Teddy ReeseParty not recordedyes
Sheila JonesParty not recordedyes
Deborah SilcoxParty not recordedyes
Steven SainzParty not recordedyes
Brent CoxParty not recordedyes
Bruce WilliamsonParty not recordedyes
Terry CummingsParty not recordedyes
Joseph GullettParty not recordedyes
Tim FlemingParty not recordedyes
Derrick McCollumParty not recordedyes
Scott HolcombParty not recordedyes
Steve TarvinParty not recordedyes
Debra BazemoreParty not recordedyes
Joe CampbellParty not recordedyes
Sandra ScottParty not recordedyes
Angie O'SteenParty not recordedyes
Stan GunterParty not recordedyes
Devan SeabaughParty not recordedyes
Lydia GlaizeParty not recordedyes
Butch ParrishParty not recordedyes
Esther PanitchParty not recordedyes
Gary RichardsonParty not recordedyes
Imani BarnesParty not recordedyes
Emory DunahooParty not recordedyes
Derrick JacksonParty not recordedyes
Bethany BallardParty not recordedyes
Scott HiltonParty not recordedyes
Lisa CampbellParty not recordedyes
Beth CampParty not recordedyes
Trey RhodesParty not recordedyes
Rhonda BurnoughParty not recordedyes
Carl GilliardParty not recordedyes
Gabe OkoyeParty not recordedyes
Sylvia Wayfer BakerParty not recordedyes
David ClarkParty not recordedyes
Angela MooreParty not recordedyes
Eddie LumsdenParty not recordedyes
Sandy DonatucciParty not recordedyes
John LaHoodParty not recordedyes
Shaw BlackmonParty not recordedyes
Bill HitchensParty not recordedyes
Gerald GreeneParty not recordedyes
El-Mahdi HollyParty not recordedno
Mary Frances WilliamsParty not recordedyes
Chuck EfstrationParty not recordedyes
Mary Ann SantosParty not recordedno
Carmen RiceParty not recordedyes
Ron StephensParty not recordedyes
Jordan RidleyParty not recordedyes
Floyd GriffinParty not recordedyes
Saira DraperParty not recordedyes
Ginny EhrhartParty not recordedyes
Eric BellParty not recordedyes
Danny MathisParty not recordedyes
David JenkinsParty not recordedyes
Lehman FranklinParty not recordedyes
Todd JonesParty not recordedyes
Karlton HowardParty not recordedyes
Inga WillisParty not recordedyes
Chris ErwinParty not recordedyes
Rick TownsendParty not recordedyes
Jesse PetreaParty not recordedyes
Darlene TaylorParty not recordedexcused
Ruwa RommanParty not recordedno
John CarsonParty not recordedyes
Victor AndersonParty not recordedyes
Demetrius DouglasParty not recordedyes
Shea RobertsParty not recordedyes
Rick JasperseParty not recordedyes
Dar'shun KendrickParty not recordedyes
Will WadeParty not recordedyes
Brad ThomasParty not recordedyes
Edna JacksonParty not recordedyes
Vance SmithParty not recordedyes
Robert DawsonParty not recordedyes
Long TranParty not recordedyes
Arlene BecklesParty not recordedyes
Stacey EvansParty not recordedyes
Soo HongParty not recordedyes
Billy MitchellParty not recordedyes
Alan PowellParty not recordedyes
Charlice ByrdParty not recordedno
Leesa HaganParty not recordedyes
Yasmin NealParty not recordedyes
Marvin LimParty not recordedyes
Regina Lewis-WardParty not recordedyes
Lauren McDonaldParty not recordedyes
Katie DempseyParty not recordedyes
Viola DavisParty not recordedyes
Solomon AdesanyaParty not recordedyes
Matt BartonParty not recordedyes
Carter BarrettParty not recordedyes
Noel WilliamsParty not recordedyes
Don ParsonsParty not recordedyes
Kim SchofieldParty not recordedyes
Mack JacksonParty not recordedyes
Matt HatchettParty not recordedyes
Carolyn HugleyParty not recordedyes
John CorbettParty not recordedyes
David WilkersonParty not recordedyes
Rhonda TaylorParty not recordedyes
Kimberly NewParty not recordedyes
Jaclyn FordParty not recordedyes
James BurchettParty not recordedyes
Mitchell ScogginsParty not recordedyes
Rob LeverettParty not recordednot voting
Dewey McClainParty not recordedyes
Bryce BerryParty not recordedyes
Bill WerkheiserParty not recordedyes
Tanya MillerParty not recordedyes
Tangie HerringParty not recordedyes
Park CannonParty not recordedno
Martin MomtahanParty not recordedyes
Kimberly AlexanderParty not recordedyes
Chas CannonParty not recordedyes
Betsy HollandParty not recordednot voting
Debbie BucknerParty not recordedyes
Jason RidleyParty not recordedyes
Lynn SmithParty not recordedyes
Patty Marie StinsonParty not recordednot voting
Michelle AuParty not recordedyes
Matt ReevesParty not recordedyes
Sharon HendersonParty not recordedyes
Kasey CarpenterParty not recordedyes
Omari CrawfordParty not recordedyes
Miriam ParisParty not recordedyes
Tyler SmithParty not recordedyes
Michael SmithParty not recordedyes
Clint CroweParty not recordedyes
Gabriel SanchezParty not recordedno
Mark NewtonParty not recordedyes
Houston GainesParty not recordedyes
Josh BonnerParty not recordedyes
Rey MartinezParty not recordedyes
Matt DubnikParty not recordedyes
Phil OlaleyeParty not recordedyes
Nissa JonesParty not recordedyes
Noelle KahaianParty not recordedno

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Postproduction Tax Credit Extension

The bill reactivates and extends postproduction tax credits that were previously set to expire after 2023, capping them at $10 million annually through 2030.

Connected Entities

House Committee on Ways and Means, General Assembly of Georgia, Senate Finance Committee and 4 more
OrganizationHouse Committee on Ways and Means“Legislative committee receiving annual reports from the commissioner”Map →
OrganizationGeneral Assembly of Georgia“Legislative body passing the bill”Map →
OrganizationSenate Finance Committee“Legislative committee receiving annual reports from the commissioner”Map →
OrganizationSecretary of State“State office where corporate entities must be registered”Map →
OrganizationDepartment of Revenue“State department receiving postproduction employee reports”Map →
OrganizationDepartment of Labor“State department publishing the Employment and Wages Averages Report”Map →
OrganizationInternal Revenue Service“Federal tax agency referenced for filing farm-related income”Map →

Sources

Open source document

www.legis.ga.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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