Georgia continues to increase its competitiveness by being responsive to the needs of the industry. In addition to streamlined audit procedures, two bills recently signed into law by Governor Brian P. Kemp will modernize Georgia’s tax credit application process and reinstate a tax credit for post-production companies.

Modernized film tax credit

Addressing requests from the Georgia Film Office, HB475 updates the film tax credit language to provide more flexibility to address evolving media technologies and maintains the safeguards of the program.

Key elements of the bill include updating definitions to reflect current distribution models, such as streaming services and FAST (free ad supported television) channels; clarifying the Georgia Department of Economic Development’s (GDEcD) rulemaking abilities to establish and update administrative processes, allowing the agency to respond more nimbly to industry changes; and allowing GDEcD to impose fees rather than certification retractions in cases of missed deadlines.

Renewed post-production tax credit

Additionally, to encourage more post-production in the state, the tax credit for stand-alone film and television post-production was reinstated through HB129 and will go back into effect on January 1, 2026. Overseen by the Georgia Department of Revenue, this bill allows post-production companies to earn tax credits on footage shot outside the state and posted in Georgia; footage shot in the state was already covered as a qualified expenditure at the 30% level under the Film Tax Credit.

Updated audit procedures

Recent changes to the film tax credit process have created a more efficient, predictable, and cost-effective process for productions to monetize their credits. Georgia film credit audits typically take between three to six months and can immediately be sold to any Georgia company or individuals with income tax liability. Additionally, new audit procedures from the Department of Revenue will ensure Georgia’s film industry receives credits soon after production while still protecting the integrity of Georgia’s film tax credit audit program.

Georgia’s winning combination

Since 2008, Georgia has had one of the most reliable and competitive film tax credit programs worldwide. The creation of the Georgia Film Academy in 2015 is evidence of the state’s continued commitment to this industry. Hundreds of millions of dollars have been poured into infrastructure in Georgia, and thousands of trained Georgia crew members are ready to work.  

“Georgia, like the rest of the production world, has experienced some bruising years recently, and we’ve all worked hard to ensure that any issues within our control have been addressed,” said Georgia Department of Economic Development Deputy Commissioner and Georgia Film Office Director Lee Thomas.“Georgia’s film tax credit continues to be reliable and strong, and we are looking forward to keeping Georgia rolling.”