The state of Georgia offers tax credits of up to 30 percent of film and entertainment project expenditures as an incentive to encourage producers to invest in the state and contribute to its economy. From time-to-time, we may engage third parties that track individuals who visit our Site. We also have the resources and infrastructure to provide a necessary financial bridge for projects that are experiencing unforeseen financial challenges. Buyers may only purchase credits for use against their corporate or individual Georgia income tax liability for any tax year open to amendment typically three years. Previously claimed but unused income tax credits may be sold to a third party by an entertainment production company or assigned to an affiliated entity of the company in whole or in part. What are factors associated with credit pricing? It does not include the production of television coverage of news and athletic events.