Georgia’s popular Film Tax Credit will undergo significant changes as of January 1, 2021. House Bill 1037 (H.B. 1037) was drafted in response to a report released earlier this year by the Georgia Department of Audits and Accounts (DOAA). The report revealed the use of inadequate procedures by the Georgia Department of Revenue (DOR) to verify expenditures that qualify for the credit, resulting in the improper granting of credits. H.B. 1037 was signed into law on August 4, 2020 and was designed to prevent similar situations from occurring in the future.