State Rep. Yasmin Neal has sponsored a bill in the Georgia House designed to make independent filmmakers eligible for film tax credits, according to the Georgia State House.
The legislation, introduced as HB1125 on Monday, Feb. 2 in the 2026 regular session of the 158th General Assembly, formally seeks to “add independent filmmakers to list of entities eligible to claim tax credits for qualified production activities” under the Georgia Entertainment Industry Investment Act.
Below is a summary informed by the actual bill text, with interpretation added for clarity.
The proposed measure would revise the Georgia Entertainment Industry Investment Act by recognizing “independent filmmakers” as qualifying entities for the state’s film tax credit. An independent filmmaker would be defined as a production company, not a qualified interactive entertainment production company, with gross income less than $1 million during the taxable year and primarily engaged in qualifying production activities. These filmmakers could access the film tax credit with no base investment minimum, while current rules remain for other production companies and interactive entertainment companies. If approved, the law would apply beginning Jan. 1, 2027, for taxable years starting on or after that date.
Rep. Kasey Carpenter (Republican-4th) is a co-sponsor of this legislation.
Neal has sponsored 11 other bills this session, with one already adopted.
She earned her BA from American Military University.
Neal, a Democrat, has represented Georgia’s 79th House District since 2023, taking over for former state Rep. Michael Wilensky.
Georgia lawmaking starts when a legislator, sometimes working at a constituent’s request, collaborates with the Office of Legislative Counsel to draft a bill. The bill is filed with the Clerk of the House or Secretary of the Senate, then read for the first time and assigned to committee for most discussion and fact-finding. After committee approval, the bill goes to the floor for a third reading, debate, and vote. Bills must win passage in both houses and may enter a conference committee if versions differ before heading to the governor, who has six days during session—or 40 days after adjournment (Sine Die)—to act. The Georgia General Assembly’s yearly session begins the second Monday in January and lasts 40 days.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB1081 | 01/28/2026 | Handicapped persons; adults with cognitive decline to be considered disabled adults; provide |
| HB1080 | 01/28/2026 | Georgia Public Safety Support Fund Act; enact |
| HB870 | 03/27/2025 | Clayton County; ad valorem tax for county purposes; provide homestead exemption |
| HB779 | 03/18/2025 | Property; require landlords and managers of apartment buildings or complexes to provide local police and fire departments certain information |
| HB364 | 02/10/2025 | Income tax; allow a noncustodial parent to claim a tax credit based upon the federal qualified child and dependent care tax credit |
| HB286 | 02/05/2025 | Seed-Capital Fund; create a subfund to provide startup capital to certain small businesses; provisions |
| HB283 | 02/05/2025 | Motor vehicles; issuance of a refusal to sign citation; provide |
| HB231 | 02/04/2025 | Insurance; coverage of complementary and alternative therapies under certain conditions; provide |
| HB230 | 02/04/2025 | Income tax; tax credit for certain expenses incurred by taxpayers that sell new construction homes to certain individuals for up to a certain price; provide |
| HB229 | 02/04/2025 | Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions |
| HB138 | 01/27/2025 | Georgia Peace Officer Standards and Training Council; establish basic and in-service training courses on de-escalation techniques and methods |
Information for this article comes from the Georgia State House. The original data is available here.
