GSEC’s Advocacy Efforts Integral to Achieving Important Victories for Film Industry

Georgia’s film, television, and digital entertainment industry secured four major wins in the past five months, and each made it easier for film productions to choose Georgia and brought greater stability and predictability to our state’s production industry. 

Lawmakers and state agency leaders have demonstrated a strong understanding of the challenges faced by the film industry, and their support will help ensure Georgia remains a leading hub for film production. 

Georgia Screen Entertainment Coalition’s (GSEC) advocacy efforts were integral in achieving these important victories:

Modernization of Georgia’s Film Tax Credit

Going into effect on Jan. 1, 2026, the legislation modernizes the film tax credit language to reflect industry changes since the original bill was passed 20 years ago. The administrative updates support the state’s efforts to administer the film tax credit program efficiently and effectively to ensure its long-term viability and stability.  

Post Production Tax Incentive Legislation

The bill revives Georgia's post-production incentive program that ended in 2022. The new program will run from 2026 to 2031, with a cap of $10 million per year.  If the credit is not fully subscribed in a year, the unused amount will be added to the next year's annual cap. Post-production expenditures for Georgia-based productions are already an eligible expenditure for the film tax credit program, which has no cap or end date. 

Updates to the Film Tax Credit Audit Process

The Georgia Department of Revenue (GDOR) made significant changes to the film tax credit audit process, effectively addressing the majority of concerns raised by film industry stakeholders. Starting with audits initiated on or after Jan. 1, 2025, the changes create a more efficient, predictable, and cost-effective process for productions to monetize their credits. The streamlined process enhances clarity and fairness, reduces unnecessary audit expenses, and ensures credits are certified in a timely manner.

New Ways for Productions to Qualify for Film Tax Credit Uplift

The Georgia Film Office updated its Alternative Marketing Options (AMO) menu, offering a variety of new opportunities for productions to qualify for the 10% film tax credit uplift. In lieu of including the official Georgia promotional logo, productions may choose from several new alternatives, including filming in rural areas; offering internships with Georgia Film Academy students; and featuring Georgia’s tourism assets and local communities through social media.

GSEC is proud to have played an active role in advocating for these changes on behalf of our members and Georgia’s film industry. These changes highlight the collaborative efforts of state agencies and industry leaders, reaffirming Georgia’s reputation as a business-friendly state committed to the film sector's success.