Film and television production has steadily shifted toward states offering aggressive tax incentives. Georgia’s program, which provides up to a 30% credit, helped drive more than $4.4 billion in in‑state production spending at its peak in 2022. North Carolina’s discretionary grant program offers a 25% rebate and recently raised its per‑project caps, according to WECT News. As more major projects choose these states over California, President Trump is now urging Congress to adopt a federal production credit that could reshape where billions in U.S. filming dollars are spent.

What A Film And Television Tax Credit Actually Does

A film and television tax credit is a subsidy that reimburses a portion of a production’s qualified in-state spending, including crew wages, equipment rentals and purchases from local vendors. These incentives can take many forms, such as a transferable tax credit (Georgia) or a direct cash grant awarded through an application process (North Carolina).

Like corporate investments or athletic teams, the film and television industry tries to find savings on its costs for shooting in a specific location. Because films and television shows can be shot almost anywhere, that mobility leads some locations to offer more incentives to attract productions, which in turn can help boost the economy. While many localities offer these incentives, North Carolina and Georgia have capitalized on them most notably with films like “The Hunger Games” and “The Avengers,” and television shows like “One Tree Hill” and the “The........

© Forbes