Income tax; credits for postproduction expenditures; revise amount of credit

Summary

The bill gives post‑production firms a tax credit of 20‑30% of qualified spending, plus extra credits if related production costs occur in Georgia or in designated Tier 1/2 counties. The credit cannot exceed the company’s Georgia payroll and cannot be claimed twice with other state film credits. It takes effect for tax years starting on or after Jan. 1, 2026.

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