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Georgia lawmakers consider changes to state’s film tax credit

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Georgia lawmakers consider changes to state’s film tax credit


ATLANTA, Ga. (Atlanta News First) – Georgia’s lucrative film tax credits – some of the most generous in the nation – were under the microscope of state lawmakers at a hearing in Athens on Wednesday.

In a packed room at Athens Technical College, the Joint Tax Review Committee, made up of a handful of lawmakers, heard testimony from tax professionals, the state’s Department of Revenue, and members of the film and production industry.

The credit allows production companies who agree to shoot content in the Peach State can reap a 30% tax break on their bottom line.

By the numbers, the tax credit has created a booming film and production sector that’s led to Georgia’s crowning of the Hollywood of the South. Next year, over 300 productions are slated to film in Georgia, around the same as this year. With them, the industry created an additional 59,000 jobs according to some analysis.

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“It’s allowed people to stay here in Georgia,” says Randy Davidson, CEO of Georgia Entertainment News. “It’s the jobs that Georgians want, it’s the jobs that we can have here where they can stay here, raise families here and thrive in Georgia.”

The tax credits began at 10% in 2005 and were expanded in 2008 to allow production companies to write off as much as 30%. It’s not an easy process, tax professionals said at the hearing Wednesday. One CPA who conducts tax audits on behalf of the state called Georgia’s process the most stringent of all the states that offer competing programs.

But lawmakers are skeptical of the true impact of the incentive and argue that while the film industry is collecting lucrative incentives, other businesses are left out of the same treatment.

“Any business in Georgia that you pay 30% of their costs, they’re probably going to do well,” said state Senator Chuck Hufstetler, (R) Rome. “[The industry] is vibrant, it’s grown in Georgia, but we have to say, what is fair to everybody? There are other businesses they can grow too.”

The joint tax committee’s hearings are a precursor to a likely showdown this winter when lawmakers have vowed to revisit the state’s film tax credit when the legislative session commences in January.

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📽️ Did you know these movies were filmed in Georgia?

There’s no doubt that film and TV have taken a liking to Georgia because of the incentive. A survey of production companies who have filmed in the state conducted by UK-based firm Olsberg SPI showed that 90% of those company’s expenditures in Georgia wouldn’t have happened without the credits.

Industry leaders say now is not the time to reconsider the structure of the incentive. It’s growing like a weed – Athena Studios in Athens opened earlier this year and later in October, Assembly Studios, owned by Atlanta News First parent company Gray Television, will swing open their doors.

They warned lawmakers at Wednesday’s hearing to be cautious of pulling the rug out from underneath budding developments in film and TV.

“I encourage you to reward success,” said Hilton Howell, CEO of Gray Television and Assembly Studios. “Don’t lose what you’ve got, don’t lose what you’ve got. You’re winning.”

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“We invested in it years ago and now we’re looking at something where we’re the lead in, we have a well-threaded economy because we have a creative economy which other states are trying to get,” added Davidson. “I would say, let’s continue to grow this responsibly in the state of Georgia.”

Davidson pointed to other states that at one time offered, then did away with the credits like North Carolina or Louisiana. He said productions immediately went elsewhere for the financial benefits and left small towns that relied on the industry high and dry. Flower shops that provided services for sets, lumber yards that provided lumber and antique shops that sold props – were all decimated.

Lawmakers agree that the industry is making money and creating jobs, but is also coming at a cost. Even with a gain of $4 billion in economic activity, Georgia also lost out on over a billion dollars in tax revenue.

“Are they creating jobs? Yes. Are they growing business? Absolutely. But how much does it cost to do that? That’s what we have to look at,” said Sen. Hufstetler. “How can we structure it that’s fair to the businesses here, particularly those that have built studios in Georgia, that doesn’t chase the business away but gets the best bang for our dollars in Georgia. And that’s tough to do, we’re trying to do that.”

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Georgia will allow southwest farms to make new water wells after decade-long ban

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Georgia will allow southwest farms to make new water wells after decade-long ban


Georgia is lifting its moratorium on new water wells for farms in parts of southwest Georgia for the first time in over a decade. 

The moratorium was first instituted for farmers in parts of Southwest Georgia around Albany in 2012 during an extreme drought and rising tensions in the disputes over water among Florida, Georgia and Alabama. 

The conflict, known as the “tri-state water wars,” escalated a year later in 2013 when Florida sued Georgia in federal court claiming the state was using too much water from the Chattahoochee and Flint rivers and negatively impacting Florida, including its Apalachicola Bay oyster fishery. 

On the farm

Murray Campbell is a farmer in Mitchell County, nowadays growing peanuts and cotton, and has been farming in the area long before the moratorium. 

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He said for longtime farmers in the area, the most direct impacts hit right at home. 

“It created an issue for people thinking about expansion, you know,  being able to bring in other family members into a long-term family farming operation,” Campbell said. 

The wells in question are used for irrigation — Campbell said it’s critical for farms, and without more irrigation one can’t really expand their fields. 

He has an irrigation well on his property. People who already had wells were still able to use them, and the ban only referred to digging new wells.

He said at first, the measure wasn’t popular in the farming community — but it ended up being a good idea. 

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“We are most effectively using the water as efficiently as possible,” Campbell said. 

Campbell isn’t only a farmer. He’s also the chair of the lower Flint-Ochlockonee Water Council and a committee working on a habitat conservation program for the Georgia Flow Incentive Trust, which focuses on Flint River watershed farmers doing better at efficiently using water. 

He said there was a time when Georgia didn’t require any permits at all for digging agricultural wells … but the state has since implemented new rules and technologies — like smart irrigation systems, soil moisture sensors and more.

“I think [the moratorium] very much has given us a lot of the scientific data that we have now to make the decisions that we’re making going forward,” Campbell said. 

He said these technological advances are also good for accountability headed into these new permits. Campbell said all the new well permits require the wells have telemetry, which automatically collects, transmits and measures data, meaning the state has an automated way of recording water usage. 

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Which according to experts, was very much needed. 

Water law

Georgia State University law professor Ryan Rowberry specializes in water law. Before he was in Georgia, Rowberry worked in Washington, D.C. as a lawyer aiding Florida during the water wars. 

Rowberry said that while the U.S. Supreme Court did eventually rule in Georgia’s favor in 2021, it wasn’t without scolding Georgia. 

“The Justices had some pretty strong words for the water management in both Georgia and Florida, that neither Georgia nor Florida was taking care of their water,” Rowberry said. “They didn’t know where it was going, they didn’t know how much was being used or put back into the riverine systems.” 

And Rowberry said for the lawsuit, that was really significant — he said it’s hard for Florida, or anyone, to prove harm when there’s such a lack of data. 

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But, he said the lawsuit in part spurred Georgia to seek these changes and put them into place.  

The new permits, Rowberry said, have provisions for decreasing water use during droughts as well as automated technology, which he said will make it easier to make sure farmers don’t run afoul of the new permit’s limits and create issues with Florida again. But, he said it will require diligence from the state environmental department. 

“The real question is, are they going to be able to commit the man and woman power to enforcing it, to bringing suits if necessary?” Rowberry asked. 

And he said because this conflict between Georgia and Florida has been the largest water resource dispute in the east, other eastern states are watching what Georgia does now. 

The Georgia Environmental Protection Division will accept these new permit applications starting April 1 of next year. 

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Georgia appeals court disqualifies DA Fani willis from prosecuting Trump

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Georgia appeals court disqualifies DA Fani willis from prosecuting Trump


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A Georgia appeals court disqualified District Attorney of Fulton County Fani Willis from overseeing the criminal election interference prosecution of President-elect Donald Trump. NBC News’ Vaughn Hillyard explains the court’s reasoning. 



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Georgia QB Carson Beck reportedly expected to miss College Football Playoff quarterfinal

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Georgia QB Carson Beck reportedly expected to miss College Football Playoff quarterfinal


Whomever Georgia football faces in the College Football Playoff quarterfinal, it will have to win without Carson Beck.

Due to a UCL injury in his throwing elbow, the Bulldogs starting quarterback is expected to miss next month’s game against the winner of the first-round matchup between No. 7 Notre Dame and No. 10 Indiana, according to On3’s Pete Nakos.

Beck has reportedly not been with the Georgia team since it returned to practice and workouts last week. In his absence, Gunner Stockton is expected to get his first career start Jan. 1 at the Sugar Bowl.

The injury occurred on the final play of the first half in Georgia’s win over Texas in the SEC championship. Beck’s arm was hit hard by a Longhorns defender as he reared back to throw, knocking the ball loose and leaving the passer writhing on the ground.

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Stockton took over in the second half and helped rejuvenate a Georgia offense that scored only three points in the entire first half, before having to leave the game himself following a hard hit.

The Georgia coaches opted to bring a clearly limited Beck back in to hand the ball off to Trevor Etienne for a game-winning touchdown in overtime. It is now within the realm of possibility that will be the final play of his college career.

Should Beck be done for the season, his 2024 will be mostly remembered as a disappointing follow-up to his standout 2023. For the most part, his numbers took a step back across the board while Georgia didn’t look like the dominant force of the last three years.

It’s also unclear if this injury will affect Beck in the pre-draft process. Beck isn’t seen as one of the top quarterback prospects for the 2025 NFL Draft, but could theoretically rise in a class that is mostly seen as weak. Being able to throw would be helpful for that.



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