Demanding Transparency for Taxpayers: Georgia Film Tax Credit

The Issue

Georgia is a global leader in film and television production — powered by a $1.9 billion annual film/TV tax credit -- one of the most generous tax incentives in the nation. But while the industry thrives, one critical question remains unanswered:

Who is actually benefiting from billions in taxpayer-funded credits?

Right now, the State of Georgia does not collect or publish ownership demographics for production companies receiving the 30% Film & TV Tax Credit. Georgia does not track whether companies are Black-owned, minority-owned, women-owned, veteran-owned, Georgia-based, or large out-of-state corporations. 

Additionally, Georgia does not track whether productions employ Georgia residents, how many local crew members are hired, or whether taxpayer dollars are being spent equitably.

This lack of transparency means two things:

  • Taxpayer dollars cannot be evaluated for fairness, inclusion, or return on investment, and
  • Underrepresented creative businesses remain invisible in the very industry they helped build.

With billions of dollars at stake, Georgians deserve transparency, accountability, and equitable opportunity.

What the Urban Mediamakers Are Asking For
The Urban Mediamakers call on the Georgia Department of Economic Development (GDEcD) to adopt the following reforms into the final rules for the Film & TV Tax Credit (O.C.G.A. § 48-7-40.26):

1. Ownership & Demographic Reporting

Require all applicants to disclose:

  • Race/ethnicity
  • Gender
  • Georgia-residency status
  • Veteran status
  • Georgia business registration
  • Percentage of Georgia-based ownership

2. Annual Georgia Film Equity Impact Report

Publish a public report each year showing:

  • Who applied
  • Who received certification
  • Ownership demographics
  • In-state vs. out-of-state spending
  • Georgia-resident hiring rates

3. Georgia-Resident Employment Standard (85–95%)

Establish a goal — not a mandate — for productions to hire at least 85–95% Georgia residents for below-the-line positions, with incentives for surpassing the target.

 Why Now — And Why This Is Easy to Do
These reforms do not require new legislation. They can be adopted immediately through the state’s existing rulemaking authority under the Georgia Administrative Procedure Act (O.C.G.A. § 50-13-4) and the Film Tax Credit statute (O.C.G.A. § 48-7-40.26).

This means GDEcD can implement all three reforms in the CURRENT rule revision cycle — before January 1, 2026.

  • No delay.
  • No new laws.
  • No additional taxpayer burden.

Just transparency, fairness, and responsible stewardship of public dollars.

 Why This Matters
Georgia’s taxpayers, creatives, small businesses, and film workers deserve to know that their tax dollars are supporting an industry that includes all of us — not just a select few.

  • These reforms help Georgia residents get Georgia jobs.
  • They ensure Black, minority, women, and veteran-owned companies are seen, counted, and treated equitably.
  • They strengthen the state’s creative economy through data-driven accountability.
  • They protect the integrity of the Film & TV Tax Credit by making it transparent and future-proof.
  • This is not opposition.
  • This is alignment, modernization, and good governance.

 Deadline
To ensure your voice is heard, please sign by:

December 4, 2025 at 11:59 PM EST.

We will deliver all signatures to the Georgia Department of Economic Development during the December 5, 2025 public hearing.

 About the Organizer
This petition is led by Cheryle Renee Moses, Atlanta-based filmmaker, technologist, activist, and founder of the Urban Mediamakers Film Festival and president of the Gwinnett County Black Chamber of Commerce.

For decades, Cheryle has championed inclusion, creative opportunity, and economic equity for Georgia’s film/TV underrepresented communities.

 Call to Action
Georgia’s creativity is world-class -- their equity should be too.

  • Sign the petition.
  • Share it widely.
  • Stand in alignment with us.

#GeorgiaFilmEquity #UrbanMediamakers #GCBCC

12

The Issue

Georgia is a global leader in film and television production — powered by a $1.9 billion annual film/TV tax credit -- one of the most generous tax incentives in the nation. But while the industry thrives, one critical question remains unanswered:

Who is actually benefiting from billions in taxpayer-funded credits?

Right now, the State of Georgia does not collect or publish ownership demographics for production companies receiving the 30% Film & TV Tax Credit. Georgia does not track whether companies are Black-owned, minority-owned, women-owned, veteran-owned, Georgia-based, or large out-of-state corporations. 

Additionally, Georgia does not track whether productions employ Georgia residents, how many local crew members are hired, or whether taxpayer dollars are being spent equitably.

This lack of transparency means two things:

  • Taxpayer dollars cannot be evaluated for fairness, inclusion, or return on investment, and
  • Underrepresented creative businesses remain invisible in the very industry they helped build.

With billions of dollars at stake, Georgians deserve transparency, accountability, and equitable opportunity.

What the Urban Mediamakers Are Asking For
The Urban Mediamakers call on the Georgia Department of Economic Development (GDEcD) to adopt the following reforms into the final rules for the Film & TV Tax Credit (O.C.G.A. § 48-7-40.26):

1. Ownership & Demographic Reporting

Require all applicants to disclose:

  • Race/ethnicity
  • Gender
  • Georgia-residency status
  • Veteran status
  • Georgia business registration
  • Percentage of Georgia-based ownership

2. Annual Georgia Film Equity Impact Report

Publish a public report each year showing:

  • Who applied
  • Who received certification
  • Ownership demographics
  • In-state vs. out-of-state spending
  • Georgia-resident hiring rates

3. Georgia-Resident Employment Standard (85–95%)

Establish a goal — not a mandate — for productions to hire at least 85–95% Georgia residents for below-the-line positions, with incentives for surpassing the target.

 Why Now — And Why This Is Easy to Do
These reforms do not require new legislation. They can be adopted immediately through the state’s existing rulemaking authority under the Georgia Administrative Procedure Act (O.C.G.A. § 50-13-4) and the Film Tax Credit statute (O.C.G.A. § 48-7-40.26).

This means GDEcD can implement all three reforms in the CURRENT rule revision cycle — before January 1, 2026.

  • No delay.
  • No new laws.
  • No additional taxpayer burden.

Just transparency, fairness, and responsible stewardship of public dollars.

 Why This Matters
Georgia’s taxpayers, creatives, small businesses, and film workers deserve to know that their tax dollars are supporting an industry that includes all of us — not just a select few.

  • These reforms help Georgia residents get Georgia jobs.
  • They ensure Black, minority, women, and veteran-owned companies are seen, counted, and treated equitably.
  • They strengthen the state’s creative economy through data-driven accountability.
  • They protect the integrity of the Film & TV Tax Credit by making it transparent and future-proof.
  • This is not opposition.
  • This is alignment, modernization, and good governance.

 Deadline
To ensure your voice is heard, please sign by:

December 4, 2025 at 11:59 PM EST.

We will deliver all signatures to the Georgia Department of Economic Development during the December 5, 2025 public hearing.

 About the Organizer
This petition is led by Cheryle Renee Moses, Atlanta-based filmmaker, technologist, activist, and founder of the Urban Mediamakers Film Festival and president of the Gwinnett County Black Chamber of Commerce.

For decades, Cheryle has championed inclusion, creative opportunity, and economic equity for Georgia’s film/TV underrepresented communities.

 Call to Action
Georgia’s creativity is world-class -- their equity should be too.

  • Sign the petition.
  • Share it widely.
  • Stand in alignment with us.

#GeorgiaFilmEquity #UrbanMediamakers #GCBCC

The Decision Makers

Lita Battle
Lita Battle
Director, Film Incentive Program (Film Tax Credit)
Marie Gordon
Marie Gordon
Director of Communications, GDEcD
Commissioner Pat Wilson
Commissioner Pat Wilson
Georgia Department of Economic Development
Lee Thomas
Lee Thomas
Deputy Commissioner, Georgia Film Office

Petition Updates