ACT I: THE QUALIFYING PROCESS
The GEC is the perfect resource for consultation prior, during and after engaging state representatives about your production.
We are the only Georgia tax credit brokers with experience in budget reviews so you can effectively estimate your potential tax credit savings and benefits.
With over 60 years of experience in the Georgia entertainment production industry (serving half that time on statewide film organizations, boards and government commissions), we have a unique knowledge of local resources, locations and qualified labor pools. We can also conduct state-by-state incentive and production comparisons.
Georgia labor and services may also be reviewed and accessed through electronic and printed versions of the Georgia Production Sourcebook, which is prepared and presented by Oz Publishing, Inc.
GEORGIA PRODUCTION SOURCEBOOK LINK
Carefully review the Film Office brochure regarding production qualifications and restrictions before contacting the Georgia Film, Music & Digital Entertainment Office (the Film Office).
FILM OFFICE RULES & REGULATIONS LINK
While projects are not normally censored, content may be reviewed and judged by the Film Office on a case-by-case basis. All decisions by the Film Office will be final, and pornographic productions will not receive consideration.
The GA Film Office & GDEcD
The Film Office, a division of the Georgia Department of Economic Development (GDEcD), prefers that your production apply within 90-days of principal photography before it can consider your application.
FILM OFFICE LINK
Once you are within the 90-day window and have contacted our state Film Office, you must fill out a short application form and submit it with a budget top sheet and script, if available.
FILM OFFICE PRODUCTION APPLICATION LINK
No Application Fees
There are no application fees associated with your submission and turnaround on your application is normally within 2-5 days.
Film Office Certificate of Certification
Upon application acceptance, the Film Office will issue a signed Certificate of Certification, which will include your production name and assign a state production number.
This certificate should be obtained in advance of your production and initiates your path to Georgia Entertainment Tax Credits, but it does NOT finalize or replace detailed post-production qualifications and reporting criteria imposed by the Georgia Department of Revenue (GDOR).
The GDOR Rules & Regulations
Carefully review the current GDOR Rules & Regulations to avoid disqualification of all or a portion of your Georgia production expenses.
GDOR RULES & REGULATIONS LINK
Base Credit Allowances
A 20% base transferrable tax credit will be awarded to all “qualifying” productions.
Currently, an additional 10% transferrable tax credit uplift will be awarded to all qualifying productions that include the approved Georgia branded logo and/or animation provided by the GA Film Office in specified credit sequences.
Beginning January 1, 2013, The Act provides for an additional 10% transferrable tax credit uplift (for a total 30% gross transferrable tax credit) if a production company includes the approved Georgia promotional logo in the end credits of the qualified finished feature film, TV series, documentary or interactive entertainment production before below-the-line credits, and which includes a specified link to Georgia on the project’s web page. Production’s that desire the uplift, but cannot place the Georgia logo before below-the-line credits, may negotiate alternate marketing opportunities of equal or greater value with the GA Film Office.
The 3D logo and animation sequences were donated to the Film Office and State of Georgia courtesy of GEC partner Ric Reitz, Ric Reitz Writes, Inc., animator David Brewer, composer Jim Ellis and the Georgia Production Partnership (GPP).
Commercials and Music Videos are NOT eligible for the uplift.
FILM OFFICE UPLIFT APPLICATION LINK
GA Branded Logo Placement & Review
The GA Film Office will negotiate position of the approved Georgia branded logo in advance of your production, plus other marketing considerations after January 1, 2013 per HB1027.
During post-production, your company must submit proof of placement before distribution, or the 10% uplift will be disallowed.
Other options for Georgia branded logo placement may be negotiated depending on the type, style and distribution of your production. Additional placement examples are included in The Act, but the Film Office will be the final arbiter of placement and verification.
Carefully review The Act to gain a better understanding of placement provisions.
THE ACT LINK
Sales & Use Tax Exemption
The Georgia Sales and Use Tax Exemption for qualified production expenses was discontinued on June 1, 2012.
The Film Office has a team of location experts and managers ready to help you begin your search for the perfect production location(s) and production office space. There is no charge for this service, and Georgia has a location database with over 100,000 digital images.
Few states have the variety of topography, ease of access and four distinct seasons for shooting like Georgia. So, let our Georgia location magic become your “cinemagic.”
With the assistance of the GPP, the Film Office has also structured a Camera Ready program to help producers and UPM’s quickly access information and contacts in film–friendly counties across the state. Ask about Camera Ready, and we’ll throw in the World’s Busiest Airport (Atlanta’s Hartsfield-Jackson International Airport) for FREE!
GA Production Experience
Georgia has been in the business of top-shelf, award-winning entertainment production since 1971. With an aggressive tax incentive, broad production service and facility infrastructure, plus an experienced crew and talent base, few states will “qualify” to be in Georgia’s league when it comes to overall production value.
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