20% Incentive
Project Type
Qualified
- TV spots and promos for broadcast, cable, or streaming
- Films, TV shows, and documentaries (scripted and unscripted)
- Music videos
- Hybrid projects combining qualified and unqualified content
Not Qualified
- General internet video content (social media, pre-roll ads, video banners, explainer videos)
- Corporate communications and sales videos
- Live concerts and sports events
- Out-of-Home advertising and digital signage
Minimum Annual Spend
The production company must accrue $500k in qualified spending over a calendar year. Annual spending on unrelated projects can be stacked to reach the threshold.
Location Requirements
Only work done inside Georgia state lines will count, but the production company does not have to be incorporated in Georgia.
Distribution Standards
The project must be distributed in at least two markets, one of which is outside Georgia.
Compliance Obligations
- Submit required paperwork by state deadlines
- Comply with Georgia's unique withholding requirements on cast and crew payments
- Charge sales tax on most purchases
- Complete a state-certified audit