By Jezlan Moyet, President of Georgia Entertainment
A bipartisan bill introduced Thursday would add a national production incentive on top of state programs, and Georgia has a direct stake in how it gets written.
For years, the people who make film and TV in the U.S. have asked Washington for one thing: a national answer to the incentives pulling productions to London, Toronto and Budapest. On Thursday, a bipartisan group in Congress put one on paper.
The Motion Picture, Television, and Entertainment Revitalization Act would create a 20% federal tax credit for film and television production. Sens. Tim Scott, R-S.C., and Adam Schiff, D-Calif., are leading it in the Senate, and a bipartisan group is leading it in the House. President Donald Trump endorsed a federal incentive late last month, which gave the bill a push.
Georgia is part of this story from the start. Rep. Brian Jack, R-Ga., is one of the House sponsors, and Sen. Raphael Warnock, D-Ga., has signed on as a co-sponsor. Jack’s district includes Trilith Studios in Fayetteville. “I proudly represent the craftsmen, electricians, and carpenters who work hard to create movies that inspire generations of Americans,” Jack said in the release announcing the bill.
What the bill does
The base credit is tied to labor costs. To qualify, a production has to spend at least $1 million and shoot at least 75% of principal photography in the U.S. Productions can earn bonus credits for shooting in rural opportunity zones or federally declared disaster areas. Independent productions, producers working in 10 or more states and companies that move work back from overseas can earn them too. With bonuses, the federal rate can reach 30%. Post-production and visual effects get a separate 20% credit when at least 75% of that work happens in the U.S.
Why Georgia should pay close attention
It would add to the state credit. The sponsors describe the federal credit as a supplement to state programs, not a replacement. Georgia offers a 20% credit on qualified spending of $500,000 or more. Productions that include the Georgia promotional logo get an extra 10%. The federal credit covers labor, while Georgia’s covers a broader set of production costs, so the combined math won’t be simple addition. Still, a production shooting here could pair two major incentives, a combination very few places in the world can offer.
Georgia’s edge over other states gets smaller. Part of how Georgia became a production capital was offering a better deal than its neighbors. A federal credit would be available in every state. What other states can’t copy is what Georgia has built over nearly two decades: deep crews, working stages, experienced vendors and communities that welcome production. Georgia’s pitch would rely more on those strengths.
Post-production gets its own credit. The separate credit for post-production and visual effects could help Georgia grow work that happens after cameras stop rolling. That means more full-time jobs and more reasons for productions to finish their projects here.
The bonus credits favor rural areas. The extra credits for rural opportunity zones and disaster areas could send shoots to parts of Georgia that rarely see a film crew.
What happens next
This is a bill, not a law. It still has to get through the tax committees in both chambers and pass the full House and Senate, and the details could change along the way. The provisions most likely to change are the ones Georgia cares about most: how the federal credit works with state programs and who qualifies for the bonuses. If you’re a crew member, vendor, studio operator or local official, now is the time to read it, while it’s still being shaped.
Read the bill for yourself: Full bill text
