Georgia Service Bureau Agreement - Alternative Format
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How to fill out Service Bureau Agreement - Alternative Format?
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FAQ
The Georgia Entertainment Industry Investment Act grants an income tax credit of 20% to qualified productions which include feature films, television movies or series, documentaries, commercials, and music video projects.
Film Production Credit Qualified costs include certain above-the-line salaries subject to specific caps, and most below-the-line items associated with production such as set construction, crew, camera equipment, grip equipment, props, etc.
Refundable credits are such that the state will pay the production company the balance in excess of the company's owed state tax. Cash Rebates: Cash rebates are paid to production companies directly by the state, usually as a percentage of the company's qualified expenses.
First passed in 2005, Georgia's film tax credit provides an income tax credit to production companies that spend at least $500,000 on qualified productions. The base credit rate was raised to 20% in 2008, with an additional 10% for a qualified promotion of the state (e.g., Georgia logo).
The Georgia Entertainment Industry Investment Act grants an income tax credit of 30% to qualified productions. Other incentives include: 20% base transferable tax credit.
A production is required to spend a minimum of $500,000 in Georgia qualified expenditures to qualify for the film tax credit. Costs for pre-production, production, and post-production related to filming in Georgia are qualified expenditures.