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Features
Georgia Changes Position on Interim Production Expenditures for the State’s Film Tax Credit

Effective on or after January 1, 2017, interim production expenditures qualify for the film tax credit subject to the following two conditions/limitations: (1) the subsequent season is filmed in Georgia and (2) the expenditures can be claimed only in the taxable year in which the subsequent season begins, even if those expenditures were incurred in the prior taxable year.

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