Rule 159-1-1-.02. Definitions

1. (1) 'Alternative Marketing Opportunities' means GDEcD approved promotions for the state in lieu of the inclusion of the legislated GEP Logo placement in order to receive the 10% GEP Tax Credit.
2. (2) 'Applicant' means the Production Company or Qualified Interactive Entertainment Production Company applying to GDEcD for Film Tax Credit certification for a specific Project.
3. (3) 'Base Certification Letter' means a letter from GDEcD indicating that the initial requirements to earn the "Base Tax Credit" have been met for the specific Project named. The Base Certification Letter shall include a unique credit certificate number, and shall be delivered to the Applicant electronically.
4. (4) 'Commercial Advertisements' means announcements sponsoring or promoting ideas, goods, entertainment projects, or services that have achieved Multimarket Commercial Distribution and are aired, broadcast, or streamed via video on demand, including over-the-top broadcasting, FAST Channels, subscription video on demand, ad-based video on demand, and transaction video on demand; individual television stations; groups of stations; networks; cable television stations; or public broadcasting stations.
5. (5) 'Completed Application' means a submitted application that includes all required information in the form and manner prescribed by GDEcD and as outlined in these Rules. GDEcD will not determine that an Applicant is eligible for certification unless an Applicant has submitted a Completed Application that is deemed complete.
6. (6) 'Development' means any activity or expenses incurred in order to prepare the Project for the preproduction phase of the Project or production.
7. (7) "FAST" Channels or Free Ad-Supported Streaming Television means a streaming service that offers free, linear, and on-demand content, supported by advertising instead of a subscription fee, similar to traditional cable or satellite television, but accessible via streaming platforms and devices, including but not limited to Tubi, Pluto TV, Roku Channel, and Freevee.
8. (8) 'Feature Film' means, but is not limited to, a dramatic, comedic, animated, or documentary film, or high definition digital production with no commercial interruption, and which is intended for Multimarket Commercial Distribution to motion picture theaters, video on demand, direct to DVD, licensing for exhibition by individual television stations, groups of stations, networks, cable television, premium cable, broadcast television, Streaming Services, Paid Subscription Based Platforms, or FAST Channels.

9. (9) 'Film Tax Credit' means the tax credits allowed pursuant to the Georgia Entertainment Industry Investment Act, O.C.G.A. § 48-7-40.26, as amended.

   1. (a) The 'Base Tax Credit' means the 20% tax credit for Projects that meet the minimum investment threshold in a qualified production, as certified by GDEcD; and
   2. (b) The 'Georgia Entertainment Promotion Tax Credit' ("GEP Tax Credit" or "GEP Uplift") means the additional 10% tax credit which may be obtained for projects as outlined in the Act and Rule 159-1-1-.07.
10. (10) 'Fully Funded' means that the Applicant seeking certification can demonstrate with documentary evidence that it has assets that equal or exceed 75% of the total budgeted cost of the Project. These assets can be owned by the Applicant, provided by a third-party pursuant to a financing or funding agreement, or a combination of the two. GDEcD requires proof that the Project is Fully Funded at the time the applicant applies for certification. Such proof may include, but is not limited to, SAG, IATSE, or completion bonds, payroll statements, bank statements, financing or funding agreements; but shall not include letters of intent, letters of interest, oral agreements, non-binding agreements or affidavits.
11. (11) 'Game Engine' means the software system or code used to create and develop an interactive game with core functionality that typically includes rendering 2D or 3D graphics, sound, scripting, animation, artificial intelligence, physics, and input.
12. (12) 'Game Platform' means the electronic delivery system used to launch or play the interactive game and includes mobile applications.
13. (13) 'In whole or in part' means at least one day of qualified production activity for the Project occurred in Georgia.

14. (14) 'Interactive Entertainment' means projects produced by Qualified Interactive Entertainment Production Companies in Georgia and, as defined and approved by GDEcD, that meet all of the following requirements:

    1. (a) Employs electronics including Game Platforms and Game Engines to create an interactive system with which a user can play;
    2. (b) Contains or creates a computer-controlled virtual universe or simulated environment within which an individual using the program may interact to generate visual feedback and achieve a goal within that universe or environment as determined by the player's skill and or luck;
    3. (c) Contains at least three of the following six elements: animated graphical images, static graphic images, sound, text, 2d or 3d geometry, scoring/leaderboard/badges/trophies system;
    4. (d) Are not developed by the Qualified Interactive Entertainment Production Companies for internal use;

    5. (e) Meets the requirement of Multimarket Commercial Distribution via digital platforms.

       1. 1. Projects eligible for certification include: game types/categories traditionally found in videogame or retail stores or Internet-based social, casual, serious, and social networking games on mobile, console, computer, smart device and television platforms.
       2. 2. Projects not eligible for certification include, but are not limited to the following: Internet sites that do not meet all of the defined requirements of Interactive Entertainment; streamed linear media such as podcasts or audio; interpersonal communications services such as video conferencing, wireless telecommunications, text-based channels, chat rooms, broadcast/streamed viewing enhancements; small-scale games embedded and used exclusively in advertising; and marketing and promotional websites or microsites.
15. (15) 'Life of the Project' means from the first public screening, release date, or distribution; and continuing through the third tax year following the date on which the final certification for any Project related tax credit was issued.
16. (16) 'Media Buy' means the process of securing advertising space or time on a media platform or platforms to promote a product, service, or brand.
17. (17) 'Multimarket Commercial Distribution' means paid commercial distribution with media buys which extend to multiple markets outside the State of Georgia.
18. (18) 'Music Video' means a filmed or digitally recorded song, often portraying musicians performing the song or including visual images interpreting the lyrics.
19. (19) 'Paid Subscription Based Platforms' means a digital service or platform where users gain access to content, features, or products by making recurring payments, including but not limited to Netflix, HBO Max, Disney+, Hulu, Apple TV, Peacock, Amazon Prime, and Paramount+.
20. (20) 'Pilot' means the initial episode produced for a proposed Series.
21. (21) 'Place-based Media' means content that is accessible by a particular audience based on their location.
22. (22) 'Preproduction' means the process of preparation for actual physical production in Georgia, and is considered to begin with the establishment of a dedicated commercial production office, the hiring of key crew members including a Unit Production Manager and/or Line Producer, and includes, but is not limited to, activities such as location scouting, hiring of crew, construction of sets, etc. Preproduction does not include the process of 'Development'.
23. (23) 'Principal Photography' means principal ongoing filming within Georgia of significant portions of a qualified Project that involves the main lead actor(s) and the director and which is intended to be incorporated into the final product. Additional criteria include the presence of members of the first unit production team; or scenes in which lines of dialogue are spoken; and does not include camera tests, the filming of primarily backgrounds or introductory shots, visual effects, action, and/or crowd scenes by the second, stunt, or visual effects unit. In the case of animation projects, it means the time from when the script is finalized and continues through the finalization of animatics.
24. (24) 'Principal Photography Start Date' means the first date within Georgia of Principal Photography.
25. (25) 'Production Company' means a company that is primarily engaged in qualified production activities which have been approved by GDEcD.
26. (26) 'Project' means a single Feature Film, Television Film, Pilot, Interactive Entertainment project, Commercial Advertisement, Music Video, or one season or episode of a Series, as certified by GDEcD.
27. (27) 'Qualified Interactive Entertainment Production Company' means a company that satisfies the requirements of O.C.G.A. § 48-7-40.26(b)(10) and which is primarily engaged in qualified production activities related to Interactive Entertainment which has been approved by GDEcD. "Primarily engaged" means a company whose gross income from qualified production activities related to Interactive Entertainment Projects which have been approved by GDEcD exceeds 50% of its total gross income for its taxable year or whose expenses from qualified production activities related to Interactive Entertainment Projects which have been approved by GDEcD exceeds 50% of its total expenses for its taxable year.
28. (28) 'Series,' which may also be known as episodic programming, means a production intended in its initial run for broadcast on video on demand, direct to DVD, licensing for exhibition by individual television stations, groups of stations, networks, cable television, premium cable, broadcast television, Streaming Services, Paid Subscription Based Platforms, or FAST Channels, and which is a series of narrative and/or thematically related episodes with common elements that is either open-ended or a limited narrative..
29. (29) 'Social Media Platform' is a website or an app that allows users to create and share content, and interact with other users online, often in real time, including but not limited to, Facebook (Meta), Instagram, X, YouTube, Snapchat, Twitch, and TikTok.
30. (30) 'Streamed' or 'Streaming' means video content sent in compressed form over the Internet and displayed by the viewer in real time.
31. (31) 'Streaming Service' means an online platform that delivers digital content in real time, where users can watch content instantly, as opposed to following a download.
32. (32) 'Tax Year' is the twelve-month period used for measuring income and reporting income taxes to the government. Many taxpayers report on a calendar year, which runs from January 1 to December 31, while others report on a fiscal year, which can be any twelve-month period ending on the last day of any month except December 31.
33. (33) 'Television Film,' which may also be known and referred to herein as a 'Movie of-the-Week,' 'MOW,' 'Made for Television Movie,' 'TV Movie', means a Feature Film intended for broadcast video on demand, direct to DVD, licensing for exhibition by individual television stations, groups of stations, networks, cable television, premium cable, broadcast television, Streaming Services, Paid Subscription Based Platforms, or FAST Channels..
34. (34) 'Uplift Certification Letter' means a letter from GDEcD electronically certifying that a Project has met the requirements to earn the "GEP Tax Credit" including that the Project achieved multimarket commercial distribution in multiple markets within five years of the date that the first Base Certification Letter was issued, and that the Applicant has provided proof of the same. The Uplift Certification Letter shall include a unique credit certificate number, and shall be delivered to the Applicant electronically.
35. (35) 'User-Generated Content' means any form of content, including but not limited to text, images, audio, or video, created and shared on a Social Media Platform by customers, fans or users, rather than by a brand or company itself.
36. (36) 'Work for Hire" means an arrangement whereby one Production Company contracts with another Production Company to engage in qualified production activities pursuant to a production services agreement. Merely financing or providing funding to a Production Company does not make the financing/funding company the "hiring" company for purposes of the Film Tax Credit. In the instance of co-productions, the Applicant company must provide a written agreement to GDEcD, signed by both production companies, that identifies which party will be entitled to earn and claim the tax credit. In the instance of a work-for-hire, the hired company will not be eligible for the Film Tax Credit.

Authority: O.C.G.A. § 48-7-40.26.

History. Original Rule entitled "Definitions" 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: F. Dec. 15, 2023; eff. Jan. 4, 2024.

Amended: F. Dec. 5, 2025; eff. Dec. 25, 2025.